Preferred Language
Articles
/
jpgiafs-1306
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
...Show More Authors

 

             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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
نماذج من التمازج في قصص الأنبياء بين التشريعات السماوية الثلاث : الإسلامية واليهودية والنصرانية: التشريعات السماوية الثلاث: الاسلامية واليهودية والنصرانية
...Show More Authors

   يهدف هذا البحث إلى تأصيل الإستدلال بالقاعدة العقائدية، وبيان ضوابطه، وإبراز نماذج من أهم تطبيقاته المعاصرة، وقد أعتمد مناهج من أهمها المنهج الإستقرائي والمنهج المقارن ، وتناول البحث التعريف لقصص النبوة فى الأديان السماوية ، وعرض بعض الدراسات السابقة التى تناولت نفس الموضوع ، ثم تطرق البحث لذكر نماذج من قصص الأنبياء من الديانات السماوية الثلاث ، وتوصل البحث الى أن الأديان السماوية رغم بعض الإختلاف

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
مقارنة تأثیر جمع البیانات المختلفة زمنیاً مع نموذج الجاذبیة السلوكي في مدینة بغداد (حالة الدراسة دالة الإعاقة لرحلة العمل)
...Show More Authors

As we know the transportation studies regarded as one of a very
important and difficult studies and one of its difficulties created from the
process of data updating therefore the researcher well facing many difficulties
to balancing between the old data on collecting new data.
The research present an opinion which is summarized by: can we use
the old data after we updated and used it as alternatives? Or the researcher
must collect new data to complete their research which indicate to the present
situation and some times they cant complete their studies because of the
security, economic, temporally difficulties.
The research used two kinds of data, the old data which belong to the
period (1998) and new data

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Land Magnetic survey along a profile from Akaz to Rutba town and its applications
...Show More Authors

A land magnetic survey was carried out along regional profile, which is located at the north part of the Iraqi western desert. It starts from al –Qaam City (at north) toward Rutba City (at south) with a total length of 238km. The survey was carried out along the paved road between the two cities, About 113 measuring points were done with inter-station distance of 2 km (for 198 km) and 2 to 5km (for 40km). Two proton magnetometers were used in this survey. One of them is used for base station monitoring, which was fixed as of Salah Aldin field (Akkas). Its readings were used for diurnal corrections. All magnetic measurements were corrected for normal and topographic corrections. The readings were reduced to a certain base level. The resu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Aug 20 2025
Journal Name
International Journal Of Advanced Research In Computer Science
IMPROVE DATA ENCRYPTION BY USING DIFFIE-HELLMAN AND DNA ALGORITHMS, AUTHENTICATED BY HMAC-HASH256
...Show More Authors

: The need for means of transmitting data in a confidential and secure manner has become one of the most important subjects in the world of communications. Therefore, the search began for what would achieve not only the confidentiality of information sent through means of communication, but also high speed of transmission and minimal energy consumption, Thus, the encryption technology using DNA was developed which fulfills all these requirements [1]. The system proposes to achieve high protection of data sent over the Internet by applying the following objectives: 1. The message is encrypted using one of the DNA methods with a key generated by the Diffie-Hellman Ephemeral algorithm, part of this key is secret and this makes the pro

... Show More
View Publication
Crossref
Publication Date
Wed Jan 24 2018
Journal Name
The Journal Of Physical Chemistry C
Novel Approach for Fabricating Transparent and Conducting SWCNTs/ITO Thin Films for Optoelectronic Applications
...Show More Authors

View Publication
Scopus (35)
Crossref (40)
Scopus Clarivate Crossref
Publication Date
Mon Apr 09 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Evaluation and Finite Element Simulation to Produce Square Cup by Deep Drawing Process
...Show More Authors

Deep drawing process to produce square cup is very complex process due to a lot of process parameters which control on this process, therefore associated with it many of defects such as earing, wrinkling and fracture. Study of the effect of some process parameters to determine the values of these parameters which give the best result, the distributions for the thickness and depths of the cup were used to estimate the effect of the parameters on the cup numerically, in addition to experimental verification just to the conditions which give the best numerical predictions in order to reduce the time, efforts and costs for producing square cup with less defects experimentally is the aim of this study. The numerical analysis is used to study

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Transition Metal Complexes with Tridentate Ligand: Preparation, Spectroscopic Characterization, Thermal Analysis and Structural Studies
...Show More Authors

New series of metal ions complexes have been prepared from the new ligand 1,5- Dimethyl-4- (5-oxohexan-2- ylideneamino) -2-phenyl- 1H-pyrazol-3 (2H)-one derived from 2,5-hexandione and 4-aminophenazone. Then, its V(IV), Ni(II), Cu(II), Pd(II), Re(V) and Pt(IV) complexes prepared. The compounds have been characterized by FT-IR, UV-Vis, mass and 1H and 13C-NMR spectra, TGA curve, magnetic moment, elemental microanalyses (C.H.N.O.), chloride containing, Atomic absorption and molar conductance. Hyper Chem-8 program has been used to predict structural geometries of compounds in gas phase, the heat of formation, (binding, total and electronic energy) and dipole moment at 298 K.

View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Curtin University
Gas hydrates investigation: flow assurance for gas production and effects on hydrate-bearing sediments
...Show More Authors

This thesis was aimed to study gas hydrates in terms of their equilibrium conditions in bulk and their effects on sedimentary rocks. The hydrate equilibrium measurements for different gas mixtures containing CH4, CO2 and N2 were determined experimentally using the PVT sapphire cell equipment. We imaged CO2 hydrate distribution in sandstone, and investigated the hydrate morphology and cluster characteristics via μCT. Moreover, the effect of hydrate formation on the P-wave velocities of sandstone was investigated experimentally.

Preview PDF
Publication Date
Sat Dec 31 2022
Journal Name
International Journal Of Intelligent Engineering And Systems
Using Three-Dimensional Logistic Equations and Glowworm Swarm Optimization Algorithm to Generate S-Box
...Show More Authors

View Publication
Scopus (4)
Crossref (1)
Scopus Crossref
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Compared with Genetic Algorithm Fast – MCD – Nested Extension and Neural Network Multilayer Back propagation
...Show More Authors

The study using Nonparametric methods for roubust to estimate a location and scatter it is depending  minimum covariance determinant of multivariate regression model , due to the presence of outliear values and increase the sample size and presence of more than after the model regression multivariate therefore be difficult to find a median location .       

It has been the use of genetic algorithm Fast – MCD – Nested Extension and compared with neural Network Back Propagation of multilayer in terms of accuracy of the results and speed in finding median location ,while the best sample to be determined by relying on less distance (Mahalanobis distance)has the stu

... Show More
View Publication Preview PDF
Crossref (1)
Crossref