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

Soils at Al-Koot-Btera were choosen to determine their sedimentary
environments. It is found that there are , five soil series and as mentioned :
MF11-MW9-DM97-DM57-DF95 . The five found soil series are of internal
well drained ,moderate and imperfect. Their textures vary in moderately,fine
and moderately fine.
indicating that sediments rang from poorly to very poorly sorting. Values of median
diameter Md Ø range between 4.11-7.80 Ø .The relation between the sorting
and median diameter shows that 95.24% of samples is a sedimentary
environment of aquite river , while 4.76% is aeolian sediments.
The values of meso to platy kurtic of most horizon materials rang
between 0.67-1.26 Ø .That is to say the samples

The optical energy gap(Eopt) and the width of the tails of localized states in the band gap (?E) for Se:2%Sb thin films prepared by thermal co-evaporation method as a function of annealing temperature are studied in the photon energy range ( 1 to 5.4)eV.Se2%Sb film was found to be indirect transition with energy gap of (1.973,2.077, 2.096, 2.17) eV at annealing temperature (295,370,445,520)K respectively. The Eopt and ?E of Se:2%Sb films as a function of annealing temperature showed an increase in Eopt and a decrease in ?E with increasing the annealing temperature. This behavior may be related to structural defects and dangling bonds.

A thin CdS Films have been evaporated by thermal evaporation technique with different thicknesses (500, 1000, 1500 and 2000Å) and different duration times of annealing (60, 120 180 minutes) under 573 K annealing temperature, the vacuum was about 8 × 10-5 mbar and substrate temperature was 423 K. The structural properties of the films have been studied by X- ray diffraction technique (XRD). The crystal growth became stronger and more oriented as the film thickness (T) and duration time of annealing ( Ta) increases.

This work describes, selenium (Se) films were deposited on clean glass substrates by dc planar magnetron sputtering technique.The dependence of sputtering deposition rate of Se film deposited on pressure and DC power has been studied. The optimum argon pressure has range (4x10-1 -8x10-2 )mbar. The optical properties such as absorption coefficient (α) was determined using the absorbance and transmission measurement from UnicoUV-2102 PC spectrophotometer, at normal incidence of light in the wavelength range of 200-850 nm. And also we calculated optical constants(refractive index (n), dielectric constant (εi,r), and Extinction coefficient (κ) for selenium films.

The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.

Abstract The present work included morphological, anatomical, and palynological characters for the new species Acaalypha australis L. specimens, which belong to the family Euphorbiaceae. The species recorded in the study for the first time in Iraq. The plants of this species are annual herbs with green, striated or sub – polygonal stem, and branched near bases, Leaves are simple spirally alternate and lanceolate in shape. Flowers are unisexual, arranged in the axial of distinct leafy and cordate bracts, female flower arranged at the bracts bases and each flower with trileafed perianth and superior ovary with trilobed stylar stigma which has dense and coiled stigmatic hairs. Male flowers are arranged as a mixed verticellate inflorescence a

This paper examines the most important historical knowledge and knowledge of the Arabs in the pre-Islamic era based on the Holy Quran, which is the oldest and most reliable Arab Islamic sources recorded at all, as a major source of this study, to ensure a great interest in history, especially the news of the prophets, and the positions of their nations Some of them, as well as some of the news of the old Arab people such as Aad and Thamud and the owners of the elephant and others, and some of which are repeated in several Quranic fence and various methods of presentation, cited as a lesson and exhortation to the Arab opponents of Islam and a reminder of what befell the peoples of the world B relict of doom to discredit them the apostles

Specialized banks provide their banking activities to their customers at interest rates that are determined according to the approved bank policy, which is almost similar to most or most banks. To satisfy the financial desires of customers and at the same time it is a source of the bank's profits, However, these banks have been introduced to new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) to address the economic stagnation that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives amounting to nearly (15) trillion dinars, which were put forward through private commercial and Islamic banks and specialized