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
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Pharmacist Intervention to Address Drug Related Problems in Patients with Decompensated Liver Cirrhosis
...Show More Authors

Background: Patients with decompensated cirrhosis are often given therapeutic and prophylactic drugs. Polypharmacy raises both the likelihood of prescription errors and the complications associated with drugs. Clinical pharmacists are excellent at recognizing, addressing, and preventing clinically significant drug-related problems.

Objectives: Identification types of pharmacist interventions to address drug-related problems in patients with decompensated cirrhosis and assess the acceptance/implementation of these recommendations. And identify patient factors associated with accepting pharmacist recommend

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Sat Jan 26 2019
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Secure Mobile Sink Node location in Wireless Sensor Network using Dynamic Routing Protocol
...Show More Authors

The important device in the Wireless Sensor Network (WSN) is the Sink Node (SN). That is used to store, collect and analyze data from every sensor node in the network. Thus the main role of SN in WSN makes it a big target for traffic analysis attack. Therefore, securing the SN position is a substantial issue. This study presents Security for Mobile Sink Node location using Dynamic Routing Protocol called (SMSNDRP), in order to increase complexity for adversary trying to discover mobile SN location. In addition to that, it minimizes network energy consumption. The proposed protocol which is applied on WSN framework consists of 50 nodes with static and mobile SN. The results havw shown in each round a dynamic change in the route to reach mobi

... Show More
Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Inelastic transverse magnetic dipole electron scattering form factors in 48Ca (restricted optimum configurations)
...Show More Authors

Inelastic transverse magnetic dipole electron scattering form
factors in 48Ca have been investigated through nuclear shell model
in an excited state energy Ex= 10.23 MeV which is so called
"mystery case" with different optional choices like effective
interaction, restricted occupation and core polarization interaction.
40Ca as an inert core will be adopted and four orbits with eight
particles distributed mainly in 2p1f model space and in some extend
restricted to make sure about the major accuse about this type of
transition. Theoretical results have been constituted mainly with
experimental data and compared with some important theoretical
results of the same transition.

View Publication Preview PDF
Crossref
Publication Date
Mon Jan 29 2024
Journal Name
Advances In Systems Analysis, Software Engineering, And High Performance Computing
Evaluating Antivirus Effectiveness Against Malware in Ascending Order for Increasing Blockchain Endpoint Protection
...Show More Authors

Blockchain represents a new promising technology with a huge economic impact resulting from its uses in various fields such as digital currency and banking; malware represents a serious threat to users, and there are many differences in the effectiveness of antivirus software used to deal with the problem of malware. This chapter has developed a coefficient for measuring the effectiveness of antivirus software. This chapter evaluates the effectiveness of antivirus software by conducting tests on a group of protection programs using a folder containing an amount of data. These programs are applied to combat viruses contained in this folder. The study revealed that the effectiveness of antivirus software is as follows: AVG scored 0%,

... Show More
View Publication
Crossref (14)
Crossref
Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Human Skin WoundWelding Using 980 nm Diode Laser: an in Vitro Experimental Study
...Show More Authors

Laser assisted skin wound closure offers many distinct advantages over conventional closure
techniques. The objective of this in vitro experimental study, carried out at the Institute of Laser for
Postgraduate Studies/Baghdad University, was to determine the effectiveness of 980 nm diode laser in
welding of human skin wounds. Multiple 3-4 cm long full thickness incisions in a specimen of human
skin obtained from the discarded panniculus of an Abdominoplasty operation were tried to be laser
welded using a 4 mm spot diameter laser beam from a 980 nm diode laser at different laser parameters
and modes of action. The tensile strength at the weld site was analyzed experimentally. Although laser
assisted wound welding did

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 02 2023
Journal Name
Applied Sciences
Machine Learning Techniques to Detect a DDoS Attack in SDN: A Systematic Review
...Show More Authors

The recent advancements in security approaches have significantly increased the ability to identify and mitigate any type of threat or attack in any network infrastructure, such as a software-defined network (SDN), and protect the internet security architecture against a variety of threats or attacks. Machine learning (ML) and deep learning (DL) are among the most popular techniques for preventing distributed denial-of-service (DDoS) attacks on any kind of network. The objective of this systematic review is to identify, evaluate, and discuss new efforts on ML/DL-based DDoS attack detection strategies in SDN networks. To reach our objective, we conducted a systematic review in which we looked for publications that used ML/DL approach

... Show More
View Publication Preview PDF
Scopus (154)
Crossref (132)
Scopus Clarivate Crossref
Publication Date
Fri Nov 01 2024
Journal Name
Optical Materials
Nanostructured LNTO saturable absorber for generating multi-wavelength laser in Q-switched EDFL
...Show More Authors

In this paper, we propose a new and efficient ferroelectric nanostructure metal oxide lithium niobate [(Li1.075Nb0.625Ti0.45O3), (LNTO)] solid film as a saturable absorber (SA) for modulating passive Q-switched erbium-doped fiber laser (EDFL). The SA is fabricated as a nanocomposite solid film by the drop-casting process in which the LNTO is planted within polyvinylidene fluoride-trifluoroethylene [P(VDF-TrFE)] as host copolymer. The optical and physical characteristics of the solid film are experimentally established. The SA is incorporated within the cavity of EDFL to examine its capability for producing multi-wavelength laser. The experimental results proved that a multi-wavelength laser is produced, where stable four lines with central

... Show More
View Publication
Scopus (20)
Crossref (18)
Scopus Clarivate Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Materials Letters
Temperature stable electric field-induced strain in Er-doped BNT-BT-BKT ceramics
...Show More Authors

View Publication
Scopus (17)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Sun Mar 02 2025
Journal Name
Osol Journal Of Medical Sciences (ojms)
Thyroid Function Variations in Critically Ill Neonates: A Comparative Study with Healthy Controls
...Show More Authors

Background: Normal thyroid function is essential for neonatal growth and brain development. In a newborn infant with severe disease, endocrine regulation of hormones can be affected by abnormal metabolism. The assessment of thyroid parameters results in the recognition of a dysfunction and its association with disease severity. Objective: This study aimed to assess thyroid function profiles in critically ill neonates in the neonatal intensive care unit (NICU) compared with healthy controls. Additionally, we aimed to detect the presence of TD and its possible association with critical illness. Methods: A case-control study was performed in 100 neonates, comprising 50 sick neonates and 50 healthy controls. We measured thyroid functio

... Show More
Preview PDF
Crossref
Publication Date
Sun May 17 2026
Journal Name
Micro And Nanostructures
Tunable broadband selective absorber for active thermal management in solar energy harvesting systems
...Show More Authors

Excess heat significantly reduces the efficiency and lifespan of electrical and optoelectronic devices. While passive radiative cooling is becoming more common, achieving active thermal control without physical reconfiguration remains challenging. Unlike conventional static absorbers, we propose a broadband plasmonic solar absorber designed to regulate energy absorption in the near-infrared (NIR) region without modifying the geometrical parameters. The design utilizes a coaxial cylindrical metal-insulator-metal (MIM) configuration, combining refractory copper (Cu), silicon dioxide (SiO2), and a trilayer graphene (Gr) that allows electrical tuning in a broadband solar absorber. Simulation results show a maximum broadband absorption efficienc

... Show More
View Publication
Crossref