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

Objective: to evaluate the results of (Modification of Russe method) in treatment of nonunion fracture scaphoid bone by bone graft with external splintage (plaster of paris cast (pop ).
Methods:Prospective study done on 26 patients (24 male, 2 female), age range between 25-42 years (mean age 34 years), fracture site at middle 1/3 with minimal displacements with no carpal bone or radial bone injury, technique of Matte- Russe method (explore the bone through volar approach using bone graft from iliac crest (cortico-cancellous peg plus cancellus bone) with thumb spica for 90 days with period of follow up 12-18 months.
Results: out of 26 patients treated by this method , 23 patients (88.5%) union was achieved radiologically by the end

Lead-free ferroelectric nano ceramics of BaZrxTi1-xO3 (x=0.1, 0.2 and 0.3) were prepared by means of microwave assisted chemical route. The structural, dielectric and electrical properties were examined. The crystalline structure of the specimens was studied by X-ray diffraction patterns. All the samples showed pure single phase of perovskite structure with space group of I4/mcm. X-ray diffraction data illustrated that there is no secondary phases exist. Structural and electrical properties of barium titanate ceramics are influenced significantly by small additions of Zr. The electrical conductivity showed higher values at x=0.2 and decreased at higher Zr content. The Hall charge mobility is found

For the first time Iron tungstate semiconductor oxides films (FeWO4) was successfully synthesized simply by advanced controlled chemical spray pyrolysis technique, via employed double nozzle instead of single nozzle using tungstic acid and iron nitrate solutions at three different compositions and spray separately at same time on heated silicone (n-type) substrate at 600 °C, followed by annealing treatment for one hour at 500 °C. The crystal structure, microstructure and morphology properties of prepared films were studied by X-ray diffraction analysis (XRD), electron Scanning Electron Microscopy (SEM) and Atomic Force Microscopy (AFM) respectively. According to characterization techniques, a material of well-crystallized monoclinic ph

In this research, salbutamol sulphate (SAS) has been determined by a simple, rapid and sensitive spectrophotometric method. Salbutamol sulphate in this method is based on the coupling of SAS with diazotized ρ- bromoaniline reagent in alkaline medium of Triton X-100 (Tx) to form an orange azo dye which is stable and water-soluble. The azo dye is exhibiting maximum absorption at 441 nm. A 10 - 800 µg of SAS is obeyed of Beer^'s law in a final volume of 20 ml, i.e., 0.5- 40 ppm with ε, the molar absorptivity of 48558 L.mol^-1.cm^-1 and Sandell's sensitivity index of 0.01188 µg.cm^-2. This new method does not need solvent extraction or temperature control which is well applied to determine SAS in d

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

Background: Among many possible causes, CD14, CD 56, were implicated in immune mechanisms and might be involved in pregnancy loss. However the role of these Immunological factors has not been clearly elucidated. Some authors have shown that women with reproductive failure (such as spontaneous miscarriage) have increased CD14, uNK cells numbers; where as other authors reported no difference or even reduced numbers.
Objective: The aim of this study was to have an insight in a panel of the immunological factors shared in the placental microenvironment in an attempt to find a close relationships of these markers to the state of abortions.
Methods: Immunohistochemistry technique assay was used to detect CD14 and CD56 in 40 women with sp

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

         A new method for the determination of the drug cefalexin in some Pharmaceuticals using (UV-Vis) and  indirect Flame Atomic Absorption Spectrophotometer (FAAS) , Fe III should forms a chelating complex with cefalexin (CEX –Fe III) at pH (1-8) and the best pH for the formation of (CEX –Fe III) chelating complex was (2) .The complex extracted with Methanol  and  Dimethy-Sulphoxide .The mole-ratio method has been used to determine the structure of chelate (CEX - Fe III) and found to be 2:1 LM ( Ligand : Metal.) .

Keywords : Cefalexin , chelating complex.