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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 Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Brain Dominance Learning Styles for Secondary School Students Distinguished and Ordinary
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The current research aims at detecting Brain Dominance Learning Styles distinguished
and ordinary secondary school students (males and females).The researcher adopted Torrance
measure, known as ‘the style of your learning and thinking to measure Brain Dominance
Learning Styles’, the codified version of Joseph Qitami (1986); picture (a). The researcher
verified the standard properties of tool. The final application sample was 352 distinguished
and ordinary students; 176 distinguished male and female students and 176 ordinary male and
female students at the scientific fifth level of secondary school from schools in the province of
Baghdad, AL- KarKh Education Directorates in the First and Second . and who have been

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Publication Date
Wed Jun 24 2015
Journal Name
Chinese Journal Of Biomedical Engineering
Single Channel Fetal ECG Detection Using LMS and RLS Adaptive Filters
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ECG is an important tool for the primary diagnosis of heart diseases, which shows the electrophysiology of the heart. In our method, a single maternal abdominal ECG signal is taken as an input signal and the maternal P-QRS-T complexes of original signal is averaged and repeated and taken as a reference signal. LMS and RLS adaptive filters algorithms are applied. The results showed that the fetal ECGs have been successfully detected. The accuracy of Daisy database was up to 84% of LMS and 88% of RLS while PhysioNet was up to 98% and 96% for LMS and RLS respectively.

Publication Date
Wed Apr 01 2026
Journal Name
Atención Primaria
Association between smoking and chronic low back pain among medical students
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Resumen Introducción Debido a su exigente entorno académico, el dolor lumbar crónico (DLC) es un trastorno musculoesquelético común entre los estudiantes de medicina, lo cual es particularmente preocupante. El tabaquismo es un factor de riesgo conocido por causar diversos problemas de salud y se ha asociado con el DLC, pero la relación específica entre el tabaquismo y el DLC aún no ha sido bien explorada. Objetivo Este estudio tiene como objetivo investigar la asociación entre el tabaquismo y el DLC en estudiantes de medicina en Irak. Diseño Se empleó un diseño descriptivo transversal que involucró entrevistas cara a cara con 200 estudiantes de medicina de 18 años o más. Los datos sobre características demográficas, comport

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Breast Cancer Detection using Decision Tree and K-Nearest Neighbour Classifiers
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      Data mining has the most important role in healthcare for discovering hidden relationships in big datasets, especially in breast cancer diagnostics, which is the most popular cause of death in the world. In this paper two algorithms are applied that are decision tree and K-Nearest Neighbour for diagnosing Breast Cancer Grad in order to reduce its risk on patients. In decision tree with feature selection, the Gini index gives an accuracy of %87.83, while with entropy, the feature selection gives an accuracy of %86.77. In both cases, Age appeared as the  most effective parameter, particularly when Age<49.5. Whereas  Ki67  appeared as a second effective parameter. Furthermore, K- Nearest Neighbor is based on the minimu

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Publication Date
Sat Mar 01 2025
Journal Name
Iranian Journal Of Nursing And Midwifery Research
Girls’ Self-Esteem and its Association with Self-Stigma toward Obesity
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Abstract<sec> <title>Background:

Obesity among girls can lead to physical, psychological, or social problems. Enhancing self-esteem and reducing self-stigma toward obesity can play a crucial role in girls’ health. This study aims to assess girls’ self-esteem and its association with self-stigma toward obesity.

Materials and Methods:

A descriptive cross-sectional design was used to meet the study’s objective. A convenience sampling method was used to gather the sample from 24 middle and high schools in five cities across Iraq from (January

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Leadership qualities among kindergarten children and its relationship to some variables
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There is no doubt that leadership is a social phenomenon , and human activity does not take place , but remained in the family cohesive have a common goal Alaho instil confidence in the same of her sons to be better , and the importance of this subject Arta researchers to identify the extent to which children in this phenomenon and to identify the causes and extent of its spread in the community , has been directing an open question (Appendix 1) to a group of kindergarten teachers , to learn about the characteristics of leadership that can be enjoyed by kindergarten children . The current research aims to:
1. Detect levels of leadership qualities among kindergarten children in the light of the characteristics of leadership skills
2

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Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
China's Soft Power and Diplomacy towards Middle East Region after 2011
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The study deals with China's soft power and diplomacy in the Middle East, and it focuses specifically on the tools and foundations of China's soft diplomacy and how it achieves its goals in the region in addition to its challenges in the region. In this regard, the study also focuses on the Chinese Belt and Road Initiative and its soft foundations and how they serve China’s diplomacy and soft power in the region. The study ends with a set of conclusions, perhaps the most prominent of which is that diplomacy and soft power have become a fundamental pillar of China's foreign policy to achieve its foreign goals and to establish an international system compatible with China's principles. As for the Middle East, China has established a poli

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using simulation to compare between parametric and nonparametric transfer function model
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In this paper, The transfer function model in the time series was estimated using different methods, including parametric Represented by the method of the Conditional Likelihood Function, as well as the use of abilities nonparametric are in two methods  local linear regression and cubic smoothing spline method, This research aims to compare those capabilities with the nonlinear transfer function model by using the style of simulation and the study of two models as output variable and one model as input variable in addition t

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Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Drug Delivery Technology
Gold nanoparticle: Synthesis, functionalization, enhancement, drug delivery and therapy: A review
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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Comparison among variable selection models and its application to health dataset
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