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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
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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.

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Mural Photography Techniques: منى حيدر علي
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The study aimed to study the role of technology in the production of the mural photography, and to develop its concept to the viewer, through the achievement of the aesthetic and functional vision. Through this study, some types of these techniques, which are organically related to architecture, were identified.

The mural photography includes a huge amount of techniques, and methods, and the researcher presented them through five techniques: (AlTamira, Alfresk, acrylic, mosaic, and glass art, which takes the architectural character.

The research consists of:

Methodological framework: research problem, research objectives, research limits, importance of research, and definition of terms.

Theoretical framewo

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
Wavelet compression for remotely sensed images
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Image compression is very important in reducing the costs of data storage transmission in relatively slow channels. Wavelet transform has received significant attention because their multiresolution decomposition that allows efficient image analysis. This paper attempts to give an understanding of the wavelet transform using two more popular examples for wavelet transform, Haar and Daubechies techniques, and make compression between their effects on the image compression.

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
الاخفاقات المعرفية وعلاقتها بأساليب معالجة المعلومات وحل المشكلات لدى طلبة الجامعة
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       The present research aims to know :

 The level of Cognitive failures, information processing styles, and the problem-solving among the university students ,so it is aims to know the contribution of cognitive failures on the information processing styles and problem-solving, the research sample was (400) males and females student  from the University of Wasit chosen randomly from both gender and for the study of the morning and evening .So  these scales had been used as a research tool (failures cognitive scale ,the scale of information processing styles , and the scale of problem solving) , and by using the statistical m

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
المعتقدات المعرفية لدى طلبة المدارس الثانوية للمتميزين
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The current search is determined by the students of the preparatory stage in the talented schools in the province of Baghdad Rusafa Educational Directorates (first, second, third) and Educational Directorates Karkh (first, second, third) of both sexes(male, female)and for fourth, fifth and sixth classes.

            The researcher reviewed a number of theories that addressed the variables of the research, and to achieve the objectives of the research, The researcher used the foreign measure (Schommer) to measure the Epistemological Beliefs, which is to be finalized (49) items. The researcher translates the research and extract sincerity translator has

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Publication Date
Tue Apr 01 2008
Journal Name
Journal Of Educational And Psychological Researches
العمليات المعرفية و الفروق الفردية وتطبيقاتهما التربوية
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        مهما كان السلوك الانساني بسيطا كطرفة العين او معقدا كحل مشكلة ما, فأنه يعتمد بشكل واضح على تكامل عدد كبير من العمليات داخل جسم الإنسان, وما يصدر عن الكائن البشري من سلوك خلافا للكائنات الحية الاخرى ليس مجرد استجابات, أو وروود فعل آلية بسيطة أو غريزية كما يحدث عند الحيوان, وإنما هي عبارة عن نشاط راق مركب, هادف قابل للارتقاء والتسامي . ويشير العلماء بهذا الصدد الى ان كل شيء موجود في الط

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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
Is it Time to Develop Government Communication Functions?
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Embracing digital technological advancements in media and communication has led government entities to adopt communication practices fully aligned with the digital and networked system in government communication. Traditional media practices within the government environment increasingly rely on the ability to utilize digital tools and systems for content creation, communication, evaluation, and the management of the entire communication process within an electronic and intelligent framework for government services. Naturally, this transformation has caught the attention of communication and public relations researchers worldwide, as the digital and networked aspects of government communication now form an intelle

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
Reinforce organizational communication using Information Technology
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Abstract<p>The purpose of this research is to enhance the role of organizational communication in organizations using IT technologies. The results showed that there is a strong relationship with information technology technologies in enhancing the role of organizational communication, which in turn helps to improve the performance of organizations in general</p>
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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Geolocation Android Mobile Phones Using GSM/UMTS
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The proliferation of cellular network enabled users through various positioning tools to track locations, location information is being continuously captured from mobile phones, created a prototype that enables detected location based on using the two invariant models for Global Systems for Mobile (GSM) and Universal Mobile Telecommunications System (UMTS). The smartphone application on an Android platform applies the location sensing run as a background process and the localization method is based on cell phones. The proposed application is associated with remote server and used to track a smartphone without permissions and internet. Mobile stored data location information in the database (SQLite), then transfer it into location AP

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Automatic Block Selection for Synthesizing Texture Images using Genetic Algorithms
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Texture synthesis using genetic algorithms is one way; proposed in the previous research, to synthesis texture in a fast and easy way. In genetic texture synthesis algorithms ,the chromosome consist of random blocks selected manually by the user .However ,this method of selection is highly dependent on the experience of user .Hence, wrong selection of blocks will greatly affect the synthesized texture result. In this paper a new method is suggested for selecting the blocks automatically without the participation of user .The results show that this method of selection eliminates some blending caused from the previous manual method of selection.

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Publication Date
Wed Jul 14 2021
Journal Name
The Open Civil Engineering Journal
Producing Sustainable Concrete using Nano Recycled Glass
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Background:

Many tools and techniques have been recently adopted to develop construction materials that are less harmful and friendlier to the environment. New products can be achieved through the recycling of waste material. Thus, this study aims to use recycled glass bottles as sustainable materials.

Objective:

Our challenge is to use nano glass powder by the addition or replacement of the weight of the cement for producing concrete with enhanced strength.

Methods:

A nano recycled glass p

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