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

The catalytic cracking of three feeds of extract lubricating oil, that produced as a by-product from the process of furfural extraction of lubricating oil base stock in AL-Dura refinery at different operating condition, were carried out at a fixed bed laboratory reactor. The initial boiling point for these feeds was 140 ºC for sample (1), 86 ºC for sample (2) and 80 ºC for sample (3). The catalytic cracking processes were carried out at temperature range 325-400 ºC and initially at atmospheric pressure after 30 minutes over 9.88 % HY-zeolite catalyst load. The comparison between the conversion at different operating conditions of catalytic cracking processes indicates that a high yield was obtained at 375°C, according to gasoline pr

Background: The ideal force-delivery system must: provide optimal tooth moving forces that elicit the desired effects, be comfortable and hygienic for the patient, require minimal operator manipulation and patient cooperation and provide rapid tooth movement with minimal mobility during orthodontic therapy, the elastomeric chains have the greatest potential to fulfill these requirements. Materials and Methods: This in vitro study was designed to determine the effect of three different mechanisms for canine retraction : (6-3 , 6-5-3 and chain loop ) on the load relaxation behavior of three types of elastomeric chains : (maximum clear , maximum silver and extreme silver) from the same company (Ortho Technology company) with two different bran

The pollution of aquatic ecosystems with toxic heavy metals is representing a major environmental issue, as a result of releasing these metals to ecological ambient without treatment, leading to their persistence and non-biodegradation in the environment. Various traditional methods are utilized as an attempt to remove heavy metals from waste water but still without making any actual progress. This study hypothesizes that Eichhornia crassipes (water hyacinth) dried leaves powder is potential in removing some of these heavy metals (HM), including lead, copper, cadmium and chrome from aqueous solutions via biosorption influenced by some variable experimental factors. This aim was approached by using two different experimental conditions: (

Out of 1279 stool sample only 245 were found to be infected with E.histolytica with total percentage 19% . Diagnostic study for E.histolytica by using techlab Eliza test showed that the non-pathogen E.dispar was significantly higher (78.9%) than E.histolytica (22%).We test the effect of the attenuated E. histolytica by gamma Radiation on the mortality rate in laboratory animals infected with E. histolytica by using increasing doses of radation (5,10,15,20and 25) Rad., the results showed that the percentage of mortality decrease when increase the dose of attenuated E.histolytica cyst in comparison with positive control group (non – attenuated group) it reached (100% ,66.7%, 33.3% 0% and 0%)respectively. Also we found that gamma radiatio

In this research, porous silicon (PS) prepared by anodization etching on surface of single crystalline p-type Si wafer, then Gold nanoparticle (AuNPs) prepared by pulsed laser ablation in liquid. NPs deposited on PS layer by drop casting. The morphology of PS, AuNPs and AuNPs/PS samples were examined by AFM. The crystallization of this sample was characterized by X-ray diffraction (XRD). The electrical properties and sensitivity to CO2 gas were investigated to Al/AuNPs/PS/c-Si/Al, we found that AuNPs plays crucial role to enhance this properties.

Undoped and Iodine (I)–doped chrome oxide (Cr2O3)thin films have been prepared by chemical spray pyrolysis technique at substrate temperatures(773K) on glass substrate. Absorbance and transmittance spectra have been recorded as a function of wavelength in the range (340-800 nm) in order to study the optical properties such as reflectance, Energy gap of allowed direct transition, extinction coefficient refractive index, and dielectric constant in real and imagery parts all as a function of wavelength. It was found that all the investigated parameters affect by the doping ratios.

Aspergillus niger is one of the most important filamentous fungi that used in the fermentation industry. Aspergillus niger isolate was cultured on potato-dextrose agar (PDA) for activation, and the optimum conditions for xylanase production from this local isolate were studied by solid state fermentation, using a medium composed of wheat bran moisten with corn steep liquor at ratio 1:0.5 (v:w) at initial pH 5.5, inoc-ulated with 1.6 × 106 spores/ml, and incubated at 30ᵒC for 5 days.

Abstract:

                The aim of this research is to highlight the importance of achieving customer satisfaction by using information technology and Internet networks in the process of purchasing flight tickets, and switching from the traditional method of purchasing and payment operations to the electronic method, to reduce the financial and non-financial risks associated with the traditional purchasing process, as well as saving time, effort and costs for the customer. The researcher used the deductive approach in linking the variables (achieving customer satisfaction and Internet of Things technology for booking electronic tickets)

Helps to use the mechanics of organizational agility in improving product quality by reducing waste or reduce it by removing activities that do not add value, which is the main reason for inefficiency and low productivity and increase costs, so the difficulty of changing administrative decisions to cope with internal and external changes to keep up with market trends renewable are the basic issue that research seeks to be addressed through the adoption of mechanisms of organizational agility, which will be reflected in bottom line in a positive way in improving the quality of products, and thus lies Applied important to look at the light of the results achieved and in which they can know the nature of the relationship between the