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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
Fri Jun 20 2025
Journal Name
Ournal Of Kufa For Chemical Sciences
Hemorrhagic Fever history, Diagnosis and Treatment: review article
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hemorrhagic fever (VHF), one of which is Filoviridae. The Filoviridae family includes the Ebola virus , is responsible for the current VHF outbreak in West Africa. Viral hemorrhagic fevers (VHFs) occur in various regions around the world, yet traditional diagnostic testing for these diseases has typically been conducted in major reference laboratories located in Europe and the United States. In this review, we explore the current understanding of the mechanisms driving the pathogenesis of viral hemorrhagic fevers (VHFs) and examine the progress in developing preventive and therapeutic strategies for these infections.

Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Multifactor Algorithm for Test Case Selection and Ordering
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Regression testing being expensive, requires optimization notion. Typically, the optimization of test cases results in selecting a reduced set or subset of test cases or prioritizing the test cases to detect potential faults at an earlier phase. Many former studies revealed the heuristic-dependent mechanism to attain optimality while reducing or prioritizing test cases. Nevertheless, those studies were deprived of systematic procedures to manage tied test cases issue. Moreover, evolutionary algorithms such as the genetic process often help in depleting test cases, together with a concurrent decrease in computational runtime. However, when examining the fault detection capacity along with other parameters, is required, the method falls sh

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Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Post Fire Residual Concrete and Steel Reinforcement Properties
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he paper presents the results of exposure of normal concrete to high temperatures (400 and 700°C). In addition to the exposure of steel reinforcement bar Ø 12 mm, where two types of steel reinforcement burning situations were performed. Directly exposed to high temperatures (400 and 700°C) and others were covered by concrete layer (15 mm). From the experimental results of fire exposure for 1 hour of 400 and 700°C and gradually cooled, it was found that the residual average percentage of compressive strength of concrete was 85.3 and 41.4%, while the residual average percentage of modulus of elasticity of concrete was 75 and 48%, respectively. The residual average percentage of yielding tensile stress (Ø 12 mm) after burning and cooling

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Publication Date
Tue Nov 30 2021
Journal Name
Journal Of The Indonesian Mathematical Society
e*-Hollow-Lifting and Cofinitely e*-Lifting Modules
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Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Bruxism and Sleep Quality Among Iraqi Dental Students
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Background: Undergraduate dental students are more susceptible to situations of stress that affected quality of sleep, such profiles of stress may result in sleep bruxism and/or awake bruxism, parafunctions that can affect oral and general health. The aim of the study was to evaluate the association of sleep bruxism, awake bruxism and sleep quality among dental students. Materials and methods: A cross-sectional study was performed including 260 Iraqi dental students from university of Baghdad aged from 20to25years old. Students enrolled in the third and fifth class participated in the study. The Pittsburgh Sleep Questionnaire Index (PSQI) was used for data collection. The PSQI was distributed during lecture classes. Sleep bruxism and awake

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Publication Date
Thu Sep 08 2022
Journal Name
Mathematical Statistician And Engineering Applications
δ-Semi Normal and δ-Semi Compact Spaces
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In this paper by using δ-semi.open sets we introduced the concept of weakly δ-semi.normal and δ-semi.normal spaces . Many properties and results were investigated and studied. Also we present the notion of δ- semi.compact spaces and we were able to compare with it δ-semi.regular spaces

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Publication Date
Mon Jul 14 2025
Journal Name
European Journal Of Clinical Microbiology & Infectious Diseases
Vibriosis-Associated Acute Kidney Injury: Incidence and Outcome
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Abstract<p><bold>Purpose: </bold>Vibriosis, caused by <italic>Vibrio cholerae</italic>, is an intestinal infection characterized by profuse watery diarrhea, leading to significant fluid loss. This study aimed to assess the clinical features, outcomes, and severity of cholera among hospitalized patients and its association with acute kidney injury (AKI). <bold>Methods</bold>: A prospective cohort study was conducted on 70 patients with confirmed <italic>V. cholerae</italic> infection at Baghdad Teaching Hospital, Medical City, during the cholera outbreak in Iraq (June–October 2022). Patients were recruited from the emergency department and medical quarantine ward. Diagnosis was based on clinical features and confir</p> ... Show More
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Publication Date
Wed Jun 01 2022
Journal Name
V. International Scientific Congress Of Pure, Applied And Technological Sciences
Lightweight Image Compression Using Polynomial and Transform Coding
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Publication Date
Sat May 30 2026
Journal Name
Journal Of Engineering
Aerodynamic Characteristics Comparison between Spiroid and Blended Winglets
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A numerical and experimentally investigation for two types of winglets (spiroid and blended), which are used to reduce the induced drag caused by the trailing vortices were presented and discussed in this work. The SOLIDWORK 2016 was used to model a rectangular wing geometry of NACA2415 cross-sectional airfoil with blended and spiroid airfoils (2415 and 0012). The steady, incompressible N.S equations with standard (

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Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
Electron Scattering from Stable and Exotic Li Isotopes
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     The nuclear shell model was used to investigate the bulk properties of lithium isotopes (6,7,8,9,11Li), i.e., the ground state density distributions and C0 and C2 components of charge form factors. The theoretical treatment was based on supposing that the Harmonic-oscillator (HO) potential governs the core nucleons while the valence nucleon(s) move through Hulthen potential. Such assumptions were applied for both stable and exotic lithium isotopes. The HO size parameters (  and ), the core radii ( ) and the attenuation parameters (  and ) were fixed to recreate the available empirical size radii for lithium isotopes under study.

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