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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
Wed Dec 01 1999
Journal Name
مجلة کلیة الکوت الجامعة للعلوم الانسانیة
ما تمحّل له ابن جني من القراءات الشاذة في كتابه المحتسب
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Publication Date
Sun Jul 03 2011
Journal Name
Journal Of Educational And Psychological Researches
المشكلات التي تعاني منها المرأة العراقية الأرملة في ظل الظروف الراهنة
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This research aims at identifying problems  that the  Iraqi widow woman suffers from. The research is limited to a Sample of terrorism victims widows which is up to (70) widows from Al-Amal center for widows and orphans care in Baghdad.                                                                                <

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Publication Date
Sun Dec 23 2018
Journal Name
Arab Science Heritage Journal
قراءة قراءة نقدية في موارد كتاب الضوء اللامع للسخاوي (ث 902هـ)
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The book (Al-Thaw’ Al-Lami’) (Bright Light) by AlSakhawi is one of the most important historical sources in the Hijri ninth century. In this book, the author mentioned the biographies of most famous scientists and other authors browsing the most prominent scientific

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Publication Date
Thu Nov 21 2024
Journal Name
مؤتمر
استراتيجية الأمن السيبراني ودورها في تحقيق أهداف التنمية المستدامة: العراق انموذجاً
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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الاشكال المفضلة لدى اطفال الرياض ونسبة توظيفها في تصاميم اثاث الرياض
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The research explores the shapes preferred by children and the extent to which it can be utilized on the experimental kindergarten at the Woman’s School of Education. To achieve the goal, the researcher has displayed pictures that have been chosen from within the research boundaries which represent four categories: Geometrical shapes which included (squares, rectangles, triangles, and circles), agricultural shapes which included (apples, oranges, bananas, and grapes), motion pictures shapes (cartoon characters) which included (Jerry the mouse, Twitty the bird, Bugs Bunny the rabbit, and Winnie the pooh), and animal shapes which included (dogs, fishes, frogs, and horses) to the sample children of (60) child (boys and girls) that

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
العامل العامل الاقتصادي وأثره في نشوء المدن الإسلامية وتطورها ( بخارى ) أنموذجاً
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After atour-For quite somtime,in the field of research and investingation on the economic aspects and the impact of her money is mportantin the evolution and emegece of the Islamic countres,especially including especially Morkhana him specimer nigh borhood the countries of the mashreq al islami,searhout,among other things summarilesas

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
السحر السحر وعقوبته في المجتمع الإسلامي من خلال القرآن والسنة النبويةالشريفة
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إن المعتقدات الخاصة بالسحر والعرافة قديمة جدا كون الإنسان عرف الكثير منها ومارس أنواع من الأساليب السحرية منذ أقدم العصور ومن أكثر العلوم التي حرم تعليمها ونشرها هو علم السحر والسيمياء أو الكيمياء والشعبذة والحيل . ومع ذلك عرف السحر من قبل سكان بلاد وادي الرافدين ولاسيما في بابل والسحر يمثل أقدم مرحلة في تطور العقل البشري .

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Publication Date
Sat Mar 02 2024
Journal Name
مجلة الذكوات البيض
أشكالية توظيف الخطاب السياسي ودوره في تعزيز السلم المجتمعي: العراق انموذجا
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لكل دولة في هذا العالم خطابها السياسي والذي يحدد سياستها الداخلية والخارجية، وهي سياسة ثابتة تنطلق من مفاهيم وبرامج وثوابت تخدم مصالحها الحيوية، لكون الخطاب السياسي ليس مجرد كلام عابر في عالم السياسة الدولية وانما هو ثوابت مهمة يحدد توجهات هذه الدولة او تلك ويحدد دورها الدولي وطبيعة العلاقة مع البلدان الاخرى ومنها الدول المجاورة لها. شهد العراق بعد العام 2003 تحديات جديدة تمثلت بتغليب خطابات الطائفية والكراه

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
استخدام استخدام نظم المعلومات الجغرافية في الدراسات الاثارية ( تنقيبات جامعة الموصل).
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GIS is characterized by great potentialeties to deal with huge geographical data and conclude what is necessary for it. It was very useful to get use of the potentialities of this system of GIS in the field of archaeology and to harvest very accurate results in a relatively short time, compared to the old archaeological methods.

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
مصادر مصادر القانون الدولي في الألفية الثانية ق.م (أواخر عصر البرونز)
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 In the second millennium BC, the international community change at the ancient Near East, There has been a significant developments with the appearance of five kingdoms (Babylon, Assyria, Mitanni, Egypt, and Hatti) called themselves the (Great Powers) and their kings named (Great King), and Correspondence among themselves on behalf of (the brothers),  to differentiate themselves from the small kingdoms Minor of them.

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