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The impact of performance based costing technology in measuring the cost of consulting services : (an applied study in the Office of Scientific and Consulting Services - University of Technology
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             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, 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 Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Al-Khriet Agricultural Waste Adsorbent, for Removal Lead and Cadmium Ion from Aqueous Solutions
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The availability of low- cost adsorbent namely Al-Khriet ( a substance found in the legs of Typha  Domingensis) as an agricultural waste material, for the removal of lead and cadmium from aqueous solution was investigated. In the batch tests experimental parameters were studied, including adsorbent dosage between (0.2-1) g, initial metal ions concentration between (50-200) ppm (single and binary) and contact time (1/2-6) h. The removal percentage of each ion onto Al-Khriet reached equilibrium in about 4 hours. The highest adsorption capacity was for lead (96%) while for cadmium it was (90%) with 50 ppm ions concentration, 1 g dosage of adsorbent and pH 5.5. Adsorption capacity in the binary mixture were reduce at about 8% for lead a

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Strengthening and Closing Cracks for Existing Reinforced Concrete Girders Using Externally Post-Tensioned Tendons
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This research is devoted to study the strengthening technique for the existing reinforced concrete beams using external post-tensioning. An analytical methodology is proposed to predict the value of the effective prestress force for the external tendons required to close cracks in existing beams. The external prestressing force required to close cracks in existing members is only a part from the total strengthening force.
A computer program created by Oukaili (1997) and developed by Alhawwassi (2008) to evaluate curvature and deflection for reinforced concrete beams or internally prestressed concrete beams is modified to evaluate the deflection and the stress of the external tendons for the externally strengthened beams using Matlab

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Publication Date
Sun Mar 01 2020
Journal Name
Agronomy Journal
Long‐term perennial management and cropping effects on soil microbial biomass for claypan watersheds
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Sustainable vegetative management plays a significant role in improving soil quality in degraded agricultural landscapes by enhancing soil microbial biomass. This study investigated the effects of grass buffers (GBs), biomass crops (BCs), grass waterways (GWWs), and agroforestry buffers (ABs) on soil microbial biomass and soil organic C (SOC) compared with continuous corn (Zea mays L.)–soybean [Glycine max (L.) Merr.] rotation (row crop [RC]) on claypan soils. The RC, AB, GB, GWW, and BC treatments were established in 1991, 1997, 1997, 1997, and 2012, respectively, and are located at Greenley Memorial Research Center in Missouri. Soil samples were collected in May 2018 from the 0‐ to

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Publication Date
Sat Oct 04 2025
Journal Name
Mesopotamian Journal Of Computer Science
Enhanced IOT Cyber-Attack Detection Using Grey Wolf Optimized Feature Selection and Adaptive SMOTE
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The Internet of Things (IoT) has significantly transformed modern systems through extensive connectivity but has also concurrently introduced considerable cybersecurity risks. Traditional rule-based methods are becoming increasingly insufficient in the face of evolving cyber threats.  This study proposes an enhanced methodology utilizing a hybrid machine-learning framework for IoT cyber-attack detection. The framework integrates a Grey Wolf Optimizer (GWO) for optimal feature selection, a customized synthetic minority oversampling technique (SMOTE) for data balancing, and a systematic approach to hyperparameter tuning of ensemble algorithms: Random Forest (RF), XGBoost, and CatBoost. Evaluations on the RT-IoT2022 dataset demonstrat

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Publication Date
Tue Oct 01 2024
Journal Name
The Saudi Dental Journal
Different pulp capping agents and their effect on pulp inflammatory response: A narrative review
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Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Structural Engineering
Standard Pushout Tests and Design Rules for a Bolted–Welded Hybrid Demountable Shear Connector
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A bolted–welded hybrid demountable shear connector for use in deconstructable steel–concrete composite buildings and bridges was proposed. The hybrid connector consisted of a partially threaded stud, which was welded on the flange of a steel section, and a machined steel tube with compatible geometry, which was bolted on the stud. Four standard pushout tests according to Eurocode 4 were carried out to assess the shear performance of the hybrid connector. The experimental results show that the initial stiffness, shear resistance, and slip capacity of the proposed connector were higher than those of traditional welded studs. The hybrid connector was a ductile connector, according to Eurocode 4, with slip capacity higher than 6 mm. A nonli

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Proposed Entropy Loss function and application to find Bayesian estimator for Exponential distribution parameter
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The aim of this paper to find Bayes estimator under new loss function assemble between symmetric and asymmetric loss functions, namely, proposed entropy loss function, where this function that merge between entropy loss function and the squared Log error Loss function, which is quite asymmetric in nature. then comparison a the Bayes estimators of exponential distribution under the proposed function, whoever, loss functions ingredient for the proposed function the using a standard mean square error (MSE) and Bias quantity (Mbias), where the generation of the random data using the simulation for estimate exponential distribution parameters different sample sizes (n=10,50,100) and (N=1000), taking initial

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Publication Date
Wed Jan 24 2018
Journal Name
The Journal Of Physical Chemistry C
Novel Approach for Fabricating Transparent and Conducting SWCNTs/ITO Thin Films for Optoelectronic Applications
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Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
A review on Activated Carbon Prepared from Agricultural Waste using Conventional and Microwave Activation
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In the recent years the research on the activated carbon preparation from agro-waste and byproducts have been increased due to their potency for agro-waste elimination. This paper presents a literature review on the synthesis of activated carbon from agro-waste using microwave irradiation method for heating. The applicable approach is highlighted, as well as the effects of activation conditions including carbonization temperature, retention period, and impregnation ratio. The review reveals that the agricultural wastes heated using a chemical process and microwave energy can produce activated carbon with a surface area that is significantly higher than that using the conventional heating method.

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Publication Date
Sun Oct 01 2023
Journal Name
Minerva Dental And Oral Science
Salivary interleukin-1β as a biomarker to differentiate between periodontal health, gingivitis, and periodontitis
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