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

In the present work, pattern recognition is carried out by the contrast and relative variance of clouds. The K-mean clustering process is then applied to classify the cloud type; also, texture analysis being adopted to extract the textural features and using them in cloud classification process. The test image used in the classification process is the Meteosat-7 image for the D3 region.The K-mean method is adopted as an unsupervised classification. This method depends on the initial chosen seeds of cluster. Since, the initial seeds are chosen randomly, the user supply a set of means, or cluster centers in the n-dimensional space.The K-mean cluster has been applied on two bands (IR2 band) and (water vapour band).The textural analysis is used

Autism is a lifelong developmental deficit that affects how people perceive the world and interact with each others. An estimated one in more than 100 people has autism. Autism affects almost four times as many boys than girls. The commonly used tools for analyzing the dataset of autism are FMRI, EEG, and more recently "eye tracking". A preliminary study on eye tracking trajectories of patients studied, showed a rudimentary statistical analysis (principal component analysis) provides interesting results on the statistical parameters that are studied such as the time spent in a region of interest. Another study, involving tools from Euclidean geometry and non-Euclidean, the trajectory of eye patients also showed interesting results. In this

Static Synchronous Series Compensator (SSSC) is a well known device for effectively regulating the active power flow in a power system. In this paper, the SSSC linearized power flow equations are incorporated into Newton-Raphson algorithm in a MATLAB written program to investigate the control of active poweer flow and the transient stability of a five bus and a thirty bus IEEE test systems, during abnormal conduction (three phase fault near buses). A comparison of the results obtained for the base case without SSSC and with it to investigate the effectiveness of the device on both of the active power flow and the transient stability.

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

Random throwing of industrial waste has a significant impact on the environment unless it takes into account the conditions of engineered destroying and/or re-used. Taking the advantage of re-using waste materials in engineering projects represents a well-planned project in order to resolve a lot of engineering problems for some difficult soils. The objective of this study was to evaluate the capability and effects of Rubber Shreds (RS) from scrap torn belts towards improving the shear strength of soft clay. A direct shear tests were conducted on soft clay-RS mixture. The following parameters were investigated to study the influence of RS content, water content, normal stress, and dilation ratio. From experimental test results it was fou

The current research aims at testing the relationship between organizational immunity and preventing administrative and financial corruption (AFC) in Iraq. The Statistical Package for the Social Sciences program (R& SPSS) was used to analyse the associated questionnaire data. The research problem has examined how to activate the functions of the organizational immune system to enable it to face organizational risks, attempt to prevent administrative and financial corruption, and access the mechanisms by which to develop organizational immunity. A sample of 161 individuals was taken who worked in the Directorate General of Education, Karbala. Also, it was concluded to a lack of memory function for organizational immunity. In a

In this paper a system is designed on an FPGA using a Nios II soft-core processor, to detect the colour of a specific surface and moving a robot arm accordingly. The surface being detected is bounded by a starting mark and an ending mark, to define the region of interest. The surface is also divided into sections as rows and columns and each section can have any colour. Such a system has so many uses like for example warehouses or even in stores where their storing areas can be divided to sections and each section is coloured and a robot arm collects objects from these sections according to the section’s colour also the robot arm can organize objects in sections according to the section’s colour.

In this paper a system is designed on an FPGA using a Nios II soft-core processor, to detect the colour of a specific surface and moving a robot arm accordingly. The surface being detected is bounded by a starting mark and an ending mark, to define the region of interest. The surface is also divided into sections as rows and columns and each section can have any colour. Such a system has so many uses like for example warehouses or even in stores where their storing areas can be divided to sections and each section is coloured and a robot arm collects objects from these sections according to the section’s colour also the robot arm can organize objects in sections according to the section’s colour.