Preferred Language
Articles
/
jpgiafs-1289
Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits : Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad
...Show More Authors

Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statements for the year ending 12/31/, because the data of these years were issued and audited by the Federal Office of Financial Supervision. A number of conclusions were reached, the most important of which are: reliance on traditional costing methods and techniques in measuring the cost of its services, which makes it unable to keep pace with developments in the business environment, as a result of its failure to properly determine the cost of its services, which is reflected negatively on profits. In addition, the use of costing technology based on activity based on performance would reduce costs, and help the management of these offices to continue to perform their work for a period of years.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Mar 01 2023
Journal Name
Egyptian Journal Of Aquatic Biology And Fisheries
Environmental factors drive phytoplankton primary productivity in a shallow Lake
...Show More Authors

View Publication
Scopus (6)
Crossref (2)
Scopus Crossref
Publication Date
Mon Jul 01 2024
Journal Name
Journal Of Language Teaching And Research
Emotional Blackmail in Breaking Bad Series: A Pragma-Stylistic Study
...Show More Authors

Although language research has focused on blackmail in general, less attention has been paid to emotional blackmail. To date, researchers could not locate any literature that examines emotional blackmail from a linguistic standpoint. The current study is intended to fill this gap by scrutinizing emotional blackmail from a pragma-stylistic point of view by examining the style of the characters in selected episodes extracted from the American Breaking Bad series. To carry out the study, an eclectic model comprising kinds of emotional blackmailers by Forward and Frazier (1997), Searles’ speech acts (1979), Grice’s maxims (1975), Brown and Levinson’s politeness (1987), Culpeper’s impoliteness (1996), and Simpson’s stylistic le

... Show More
View Publication
Scopus (3)
Scopus Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Ira International Journal Of Education And Multidisciplinary Studies (issn 2455–2526)
Inappropriateness in Iraqi EFL Learners’ E-mail Requests to Professor
...Show More Authors

<div><p><em>This study investigates the use of the speech act of request by </em><em>Iraqi EFL (English as a foreign language) learners </em><em>in student-professor e-mail communication. It aims to examine request strategies and internal modifications in academic requests in e-mail. There has been little investigation of the issue of an academic request made by Arab EFL learners to a higher status person via an authentic data. Thus, this study intends to provide more investigation of the strategies and internal modifiers that are produced by Iraqi EFL learners when they interact with their professors via e-mail. However, this study adapts the CCSARP (cross-cultural speech act realization pr

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Tue Jan 16 2018
Journal Name
International Journal Of Science And Research
Some Biochemical Assays in Hemodialysis Patients with Chronic Hepatitis C
...Show More Authors

Abstract: The present study aimed to evaluate calcium, potassium, albumin, protein, creatinine, urea, uric acid levels, and the level of total sialic acid in the sera of patients with chronic renal failure who had been infected with Hepatitis C virus and in the sera of patients with chronic renal failure, and compare them with healthy volunteers. A total of 90 subjects with age 25-55 years, were divided into three groups. G1 represents 30 patients with chronic renal failure who had treated by dialysis and infected with chronic Hepatitis C virus (positive group). G2 represents 30 patients with chronic failure who had been treated by dialysis (negative group), while G3 represents 30 healthy volunteers (control group). The results showed

... Show More
Preview PDF
Publication Date
Fri May 29 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Ions release from fixed orthodontic appliance in two different mouthwashes
...Show More Authors

Background: Metal ions can be released from metallic orthodontic appliances due to corrosion in the oral cavity; prophylactic mouthwashes may have an effect on ion release from orthodontic wires. Materials and Methods: Thirty six orthodontic sets of half maxillary fixed appliance with 2 types of arch wires SS and NiTi(Morelli) were constructed and immersed in 2 types of mouthwashes; Claradone (non-fluoridated) and Silver Care (fluoridated) for 28 days at 37°C, then the released Ni and Cr ionswere measured using atomic absorption spectrophotometer and compared statistically. Results: Ni ion release was higher from NiTi wire group than SS wire group for both mouthwashes and also was higher for Silver Care group than for Claradone group.

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 08 2023
Journal Name
الدراسات اللغوية والترجمية/translation Studies In Bait Al-hikma
Translating adjectives into Arabic in Chekhov’s story -ward No.6
...Show More Authors

Chekhov is well known and perceived in Arab countries. His stories and plays are very popular. They translated it into Arabic by different translators from different languages of the world Many of his stories require new translation solutions to achieve partial, if not complete, equivalence. Chekhov's works are a very difficult subject to analyze and interpret, which is explained by the fact that Chekhov's collections are constantly republished in foreign languages. It is impossible to preserve in translation all the elements of the original text containing historical and national details but, of course, the reader should have the impression that they represent the historical and national situation. When translating, it makes sense to prese

... Show More
Preview PDF
Publication Date
Sat Jun 01 2013
Journal Name
International Journal Of Astronomy And Astrophysics
Distances Scale Determination for a Planetary Nebula in Galagtic Bulge
...Show More Authors

ABSTRACT Planetary Nebulae (PN) distances represent the fundamental parameter for the determination the physical properties of the central star of PN. In this paper the distances scale to Planetary Nebulae in the Galactic bulge were calculated re- lated to previous distances scales. The proposed distance scale was done by recalibrated the previous distance scale technique CKS/D82. This scale limited for nearby PN (D ≤ 3.5 kpc), so the surface fluxes less than other distance scales. With these criteria the results showed that the proposed distance scale is more accurate than other scales related to the observations for adopted sample of PN distances, also the limit of ionized radius (Rio) for all both optically thick and optically thin in

... Show More
Preview PDF
Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
Single Particle Level Density in a Harmonic – Oscillator Potential Well
...Show More Authors

The purpose of this paper is to study the properties of the
partial level density ( ) l g and the total level density g ( ),
numerically obtained as a l sum of ( ) l g up to 34 max l  , for
a Harmonic – Oscillator potential well. This method applied the
quantum – mechanical phase shift technique and concentrated
on the continuum region. Also a discussion of peculiarities of
quantal calculation for single particle level density of energy –
dependent potential

View Publication Preview PDF
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Lymphocyte phenotyping in untreated children patients with chronic allergic asthma
...Show More Authors

This study aimed to isolate and phenotype lymphocytes in untreated children patients with chronic allergic asthma. To reach such aim the study involved (25) patients from children (17 male and 9 female) whom their ages where between (3-10) years, in addition to (15) apparently healthy children (9 male and 6 female) in the same ages involved as control group. The data demonstrated that there was a significant increase in the mean percentages of T-lymphocytes (CD3+ cells) in the peripheral blood of patients (66.75±0.29)**, in comparison with control group (43.58±0.19), a significant increase in the mean percentages of T-helper lymphocytes (CD4+ cells) in the pe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 02 2024
Journal Name
Iraqi Journal Of Science
Using Sensitivity Analysis in Linear Programming with Practical Physical Applications
...Show More Authors

Linear programming currently occupies a prominent position in various fields and has wide applications, as its importance lies in being a means of studying the behavior of a large number of systems as well. It is also the simplest and easiest type of models that can be created to address industrial, commercial, military and other dilemmas. Through which to obtain the optimal quantitative value. In this research, we dealt with the post optimality solution, or what is known as sensitivity analysis, using the principle of shadow prices. The scientific solution to any problem is not a complete solution once the optimal solution is reached. Any change in the values of the model constants or what is known as the inputs of the model that will chan

... Show More
Preview PDF