This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi

Asphalt binder is a thermoplastic material that conducts as an elastic solid at lower service temperatures or throughout fast loading rate. At a high temperature or slow rate of loading, asphalt binder conducts as a different liquid. The classical duplication generates a required to assess the mechanical properties of asphalt concrete at the anticipated service temperature to reduce the stress cracking, which happens at lower temperatures, fatigue, and the plastic deformation at higher temperatures (rutting). In this study, an achievement was made to assess the effect of temperature on the mechanical characteristics of asphalt concrete mixes. A total of 132 asphalt concrete samples were attended utilizing two asphalt cement grades (40-50) a

Asphalt pavement properties in Iraq are highly affected by elevated summer air temperatures. One of these properties is stiffness (resilient modulus). To explain the effect of air temperatures on stiffness of asphalt concrete, it is necessary to determine the distribution of temperatures through the pavement asphalt concrete layers. In this study, the distribution of pavement temperatures at three depths (2cm,7cm, 10cm) below the pavement surface is determined by using the temperature data logger instrument. A relationship for determining pavement temperature as related to depth and air temperature has been suggested. To achieve the objective of this thesis, the prepared specimens have been tested for indirect tension in accordance with

Multipoint forming process is an engineering concept which means that the working surface of the punch and die is produced as hemispherical ends of individual active elements (called pins), where each pin can be independently, vertically displaced using a geometrically reconfigurable die. Several different products can be made without changing tools saved precious production time. Also, the manufacturing of very expensive rigid dies is reduced, and a lot of expenses are saved. But the most important aspects of using such types of equipment are the flexibility of the tooling. This paper presents an experimental investigation of the effect of three main parameters which are blank holder, rubber thickness and forming speed th

Soil water use and water storage vary by vegetative management practices, and these practices affect land productivity and hydrologic processes. This study investigated the effects of agroforestry buffers (AB), grass buffers (GB), and biofuel crops (BC), relative to row crops (RC) on soil water use for a claypan soil in northern Missouri, USA. The experiment located at the Greenley Memorial Research Center included RC, AB, GB, and BC established in 1991, 1997, 1997, and 2012, respectively. Soil water reflectometer sensors installed at 5‐, 10‐, 20‐, and 40‐cm depths monitored soil water from April to November in 2017 and 2018. Results showed significant differences in weekly volumetric water content (VWC) among treatments for all fou

Mass transfer was examined at a stationary rectangular copper electrode (cathode) by using the reduction of cupric ions as the electrochemical reaction. The influence of electrolyte temperature (25, 45, and 65 ^oC), and cupric ions concentration (4, 8, and 12 mM) on mass transfer coefficient were investigated by using limiting current technique. The mass transfer coefficient and hence the Sherwood number was correlated as Sh =

One of the unique properties of laser heating applications is its powerful ability for precise pouring of energy on the needed regions in heat treatment applications. The rapid rise in temperature at the irradiated region produces a high temperature gradient, which contributes in phase metallurgical changes, inside the volume of the irradiated material. This article presents a comprehensive numerical work for a model based on experimentally laser heated AISI 1110 steel samples. The numerical investigation is based on the finite element method (FEM) taking in consideration the temperature dependent material properties to predict the temperature distribution within the irradiated material volume. The finite element analysis (FEA) was carried

Many researchers used different methods in their investigations to enhance the heat transfer coefficient, one of these methods is using porous medium. Heat transfer process inside closed and open cavities filled with a fluid-saturated porous media has a considerable importance in different engineering applications, such as compact heat exchangers, nuclear reactors and solar collectors. So, the present paper comprises a review on natural, forced, and combined convection heat transfer inside a porous cavity with and without driven lid. Most of the researchers on this specific subject studied the effect of many parameters on the heat transfer and fluid field inside a porous cavity, like the angle of inclination, the presenc

Nanofluid treatment of oil reservoirs is being developed to enhance oil recovery and increase residual trapping capacities of CO2 at the reservoir scale. Recent studies have demonstrated good potential for silica nanoparticles for enhanced oil recovery (EOR) at ambient conditions. Nanofluid composition and exposure time have shown significant effects on the efficiency of EOR. However, there is a serious lack of information regarding the influence of temperature on nanofluid performance; thus the effects of temperature, exposure time and particle size on wettability alteration of oil-wet calcite surface were comprehensively investigated; moreover, the stability of the nanofluids was examined. We found that nanofluid treatment is more efficie