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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 Sep 15 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Determine, Predict and Map Soil pH Level by Fiber Optic Sensor
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Abstract<p>Soil pH is one of the main factors to consider before undertaking any agricultural operation. Methods for measuring soil pH vary, but all traditional methods require time, effort, and expertise. This study aimed to determine, predict, and map the spatial distribution of soil pH based on data taken from 50 sites using the Kriging geostatistical tool in ArcGIS as a first step. In the second step, the Support Vector Machines (SVM) machine learning algorithm was used to predict the soil pH based on the CIE-L*a*b values taken from the optical fiber sensor. The standard deviation of the soil pH values was 0.42, which indicates a more reliable measurement and the data distribution is normal.</p> ... Show More
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Publication Date
Mon Jul 01 2019
Journal Name
The First National Conference On New Perspectives In Interpreting And Translation Studies And Teaching English As A Foreign Language
Promoting Peace by Althusserian and Foucauldian Reading ofLiterature: Sinan Antoon’s I’jaam
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This study seeks to investigate Sinan Antoon’s I’jaam (2004) through applying different theoretical frameworks including those of Althusser (1971) and Foucault (1978). Antoon, considered as one of the most internationally recognized Iraqi writers, wrote this dystopian, war novel in Arabic and translated it to English. Antoon’s emphasis placed on literature acting as an oppositional political voice has, in turn, created its own form of censorship inside the fictional world and outside the actual state censorship during Saadm Hossein reign. Thus, particular political messages within literary texts, like I’jaam, have been received with critical attention. The writing culture in Iraq has established an atmosphere in which literary criti

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Publication Date
Tue Nov 30 2021
Journal Name
Research Journal Of Pharmacy And Technology
Diagnostic approach to Perimenopausal bleeding by Pipelle or Dilatation and Curettage
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Perimenopausal bleeding, is a very common problem, which is an alarming symptom for both; women and their doctors because of the rising fears of cellular changes or tumor of endometrium. In our study we tried to prove that collecting endometrial samples using the outpatient method of Pipelle is as effective as collecting the endometrial samples in the traditional method of Dilation and Curettage (DandC) in operation theatre which necessitates general anesthesia. Ninety four patients more than 40 years old were included in the study, all of them were complaining of abnormal uterine bleeding (pregnant ladies and ladies using hormonal contraception were excluded from the study) and endometrial samples were collected first in outpatient

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Image restoration using regularized inverse filtering and adaptive threshold wavelet denoising
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Although the Wiener filtering is the optimal tradeoff of inverse filtering and noise smoothing, in the case when the blurring filter is singular, the Wiener filtering actually amplify the noise. This suggests that a denoising step is needed to remove the amplified noise .Wavelet-based denoising scheme provides a natural technique for this purpose .

                In this paper  a new image restoration scheme is proposed, the scheme contains two separate steps : Fourier-domain inverse filtering  and wavelet-domain image denoising. The first stage is Wiener filtering of the input image , the filtered image is inputted to adaptive threshold wavelet

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Calculation Mars – Earth distance and Mars orbital elements with Julian date
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In this paper, the Mars orbital elements were calculated. These orbital elements—the major axis, the inclination (i), the longitude of the ascending node (W), the argument of the perigee (w), and the eccentricity (e)—are essential to knowing the size and shape of Mars' orbit. The quick basic program was used to calculate the orbital elements and distance of Mars from the Earth from 25/5/1950 over 10000 days. These were calculated using the empirical formula of Meeus, which depended on the Julian date, which slightly changed for 10000 days; Kepler's equation was solved to find Mars' position and its distance from the Sun. The ecliptic and equatorial coordinates of Mars were calculated. The distance between Mars and the center of the E

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
On Faintly θ- Semi-Continuous and Faintly δ-Semi-Continuous Functions
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      Faintly continuous (FC) functions, entitled faintly S-continuous and faintly δS-continuous functions have been introduced and investigated via a -open and -open sets. Several characterizations and properties of faintly S-continuous and faintly -Continuous functions were obtained. In addition, relationships between faintly s- Continuous and faintly S-continuous function and other forms of FC function were investigated. Also, it is shown that every faintly  S-continuous is weakly S-continuous. The Convers is shown to be satisfied only if the co-domain of the function is almost regular.

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Publication Date
Sat Jan 01 2022
Journal Name
Computers, Materials &amp; Continua
Takagi–Sugeno Fuzzy Modeling and Control for Effective Robotic Manipulator Motion
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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Tissue Welding Using (800±10nm) Diode and (1064nm) Nd: YAG Lasers
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Joining tissue is a growing problem in surgery with the advancement of the technology and more precise and difficult surgeries are done. Tissue welding using laser is a promising technique that might help in more advancement of the surgical practice. Objectives: To study the ability of laser in joining tissues and the optimum parameters for yielding good welding of tissues. Methods: An in-vitro study, done at the Institute of Laser, Baghdad University during the period from October 2008 to February 2009. Diode and Nd-YAG lasers were applied, using different sessions, on sheep small intestine with or without solder to obtain welding of a 2-mm length full thickness incision. Different powers and energies were used to get maximum effect. Re

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Publication Date
Fri Jan 13 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Kidney functions and electrolyte disturbance among Iraqi patients with bladder cancer
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المقدمة :يعد سرطان المثانة من بين أكثر أنواع السرطانات انتشارًا في جميع أنحاء العالم، حيث تم الإبلاغ عن 549,393 حالة جديدة في عام 2018 وما يقرب من ٪3 من جميع تشخيصات السرطان الجديدة و ٪2.1 من جميع وفيات السرطان ناتجة عن سرطان المثانة البولية. الاهداف: تهدف هذه الدراسة إلى استكشاف كفاءة وظائف الجهاز البولي بواسطة اجراء اختبارات وظائف الكلى ومستويات الايونات لمرضى سرطان المثانة. المنهجية: تم تحديد جميع الافراد الم

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Publication Date
Mon Aug 10 2020
Journal Name
Journal Of Petroleum Exploration And Production Technology
Geomechanical modelling and two-way coupling simulation for carbonate gas reservoir
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Abstract<p>Geomechanical modelling and simulation are introduced to accurately determine the combined effects of hydrocarbon production and changes in rock properties due to geomechanical effects. The reservoir geomechanical model is concerned with stress-related issues and rock failure in compression, shear, and tension induced by reservoir pore pressure changes due to reservoir depletion. In this paper, a rock mechanical model is constructed in geomechanical mode, and reservoir geomechanics simulations are run for a carbonate gas reservoir. The study begins with assessment of the data, construction of 1D rock mechanical models along the well trajectory, the generation of a 3D mechanical earth model, and runni</p> ... Show More
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