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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
Tue Jan 01 2008
Journal Name
Alustath Journal For Human And Social Science
أثر شكل سبعة المعرفي في اكتساب المفاهيم الفيزيائية و فهم طبيعة العلم لدى طالبات الصف الرابع العام
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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
المدراس الثانوية في الاعظمية ( ثانوية كلية بغداد- ثانوية الأعظمية للبنين – ثانوية الأعظمية للبنات - ثانوية الحريري للبنات) أنموذجاً
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Education received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects.  In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures. 

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Publication Date
Sun Jan 01 2017
Journal Name
المجلة القانونيه العلميه المحكمه -الصادره عن جامعة القاهره
وفاة المكلف الضريبي وعلاقتها المعيارية في استيفاء الدين الضريبي وفقا لاحكام القانون العراقي و المصري - دراسه مقارنه
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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج إرشادي في تنمية بعض المفاهيم التربوية المستنبطة من بعض المواقف اليومية التي يعيشها طفل الروضة
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It has became necessary helping the children to developing same of educational values which can be drawn from daily situations which the live. Especially the childhood stage is the basic building of value individual content since its establishment the societies take care of learning children and take care of them. Through their institutes which depended on, in this function. Therefore the importance of this, research is coming from the importance of this age stage and from importance and necessity of children aguirement the educational values and its development to them, and  the importance this research  coming from depending on guidance program with  new content and it is (al bum of pictures) fro

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Publication Date
Sat Mar 30 2013
Journal Name
College Of Islamic Sciences
 المسائل المتعلقة بالأسماء الثابتة لله (عزوجل) الواردة في (مرعاة المفاتيح شرح مشكاة المصابيح، لأبي الحسن المباركفوري (ت1414هـ).
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The research deals with the issues related to the fixed names of God U, which are from a set of issues mentioned in the Book of Observations of the Keys Explaining the Mishkat al-Masbah by Abu Al-Hasan Al-Mubarakfory (d. 141 AH). It included five demands: the first of them is in proving and identifying the most beautiful names and divisions of God, and the second in the name, name and name. And the third: It was in their number, while the fourth: in deriving the names, is it suspensive or not? And Fifth: The Compilation of Allah’s Most Beautiful Names.

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Publication Date
Sun Jan 01 2012
Journal Name
مجلة العلوم التربوية والنفسية
معوقات تدريس المواد التربوية والنفسية في كلية التربية – ابن الهيثم من وجهة نظر أعضاء هيئة التدريس فيها
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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
دور اﻟﺘﻐﺬﯾﺔ ﻓﻲ ﻣﺮﺣﻠﺔ اﻟﻄﻔﻮﻟﺔ اﻟﻤﺒﻜﺮة (3- 5 سنوات ( وبعض المتغيرات ودورها في اصابة الاطفال بتسوس الاسنان
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Teeth decay is one of the distinctive diseases which infects the children of generation .though it is not adeacly disease, it leads to huge problems , especially if it is infect children in their early childhood .There are many factors which lead to this disease , and to achieve the goal of this research in trying to stop the most important nutrition factors and others reasons that have relation with this disease .The practical application has been done for four months on children , who have been chosen randomly of the age ( 3-5 years) of both sexes , infected with teeth decay , from Baghdad city ( al karkh and al rusafa ) , the number of children reached to 90 child , divided into tow groups 45 male , and( 45 )female .Again they have be

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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
أشهر العلماء العرب المسلمين وإسهاماتهم في علم الفلك من خلال كتاب سير أعلام النبلاء للذهبي (ت748هـ / 1348م)
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The Arabs muslim , throughout the historical ages, had many and varied contributions in various fields of science and knowledge, and in all scientific disciplines. They were preceded by scholars of other sects, so their books were translated into Arabic and they added to it many of their scientific research and writings that affected Arab and Islamic libraries, as these scientific research turned into basic references for the benefit of students of science in this field, and they did not stop at that, but built observatories, and invented They developed many astronomical devices in their time and observed the planets and stars, drew maps for them and determined their locations

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
المدراس الثانوية في الاعظمية ( ثانوية كلية بغداد- ثانوية الأعظمية للبنين – ثانوية الأعظمية للبنات - ثانوية الحريري للبنات) أنموذجاً
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Education received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects.  In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures.  Learning and pioneering the path of knowledge, so it witnessed a great prosperity in secondary education, so several important schools appeared that contributed to advancing the wheel of learning forward, including Baghdad College High Schoo

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Publication Date
Tue Jan 01 2008
Journal Name
Alustath Journal For Human And Social Sciences
أثر المنشطات العقلية في أستراتيجيات التعلم و الدراسة و أنماط المعرفة الفيزيائية لدى طالبات الصف الرابع العام
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