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

Background: Animal bite is one of the public health problems all over the world, especially in poor countries. Animal bites have an impact on human health due to rabies disease, which is a viral transmitted disease from animal to human with a high mortality rate.
Objective: To determine the epidemiological characteristics of animal bite cases by person, time, and place.
Method: Descriptive cross sectional study was done by reviewing cases caused by animal bites., Data including the demographic characteristics of age, gender, occupation, site of bite, and attending health institutions searching treatment were all included.
Results: There were 11600 animal bite cases. Most of bites caused by stray dogs 11577(99.8%), and the males

Two- dimensional numerical simulations are carried out to study the elements of observing a Dirac point source and a Dirac binary system. The essential features of this simulation are demonstrated in terms of the point spread function and the modulation transfer function. Two mathematical equations have been extracted to present, firstly the relationship between the radius of optical telescope and the distance between the central frequency and cut-off frequency of the optical telescope, secondly the relationship between the radius of the optical telescope and the average frequency components of the modulation transfer function.

Abstract:

The models of time series often suffer from the problem of the existence of outliers ​​that accompany the data collection process for many reasons, their existence may have a significant impact on the estimation of the parameters of the studied model. Access to highly efficient estimators  is one of the most important stages of statistical analysis, And it is therefore important to choose the appropriate methods to obtain good  estimators. The aim of this research is to compare the ordinary estimators and the robust estimators of the estimation of the parameters of

Abstract

        This research aims to evaluate the application of the inspectors general of global indicators offices according to the axles (leadership, strategy and planning, employees, partners and resources, process management) and through the assumption main research which states that (there is an application for global indicators to evaluate performance in the offices of the ministries under study) which are subdivided into five sub-hypotheses according to the classification and division of the five axes of the checklist.

The researchers have taken refuge in the process of assessing the performance of the check list which included global i

The normalized difference vegetation index (NDVI) is an effective graphical indicator that can be used to analyze remote sensing measurements using a space platform, in order to investigate the trend of the live green vegetation in the observed target. In this research, the change detection of vegetation in Babylon city was done by tracing the NDVI factor for temporal Landsat satellite images. These images were used and utilized in two different terms: in March 19th in 2015 and March 5th in 2020. The Arc-GIS program ver. 10.7 was adopted to analyze the collected data. The final results indicate a spatial variation in the (NDVI), where it increases from (1666.91 𝑘𝑚2) in 2015 to (1697.01 𝑘𝑚2)) in 2020 between the t

The present paper aims at evaluating the vailability quality and future horizons of potable water in the city of Shatra as a model. This is done in accordance with certain subjective and objective factors alongside the classification map of Shatra as a residential area. This system follows geographical studies specialized in urban construction. The problem of the present paper as well as the data approaching that problem have been chosen from the records of 2018. The researcher offered (919) questionnaire forms to be answered by a sample of dwellers in that area. Besides, the researcher also followed lab analysis of water samples collected from districts in the city of Shatra. GIS technology was also used to arrive at the real water shar

      Teaching techniques are the vehicles, which are used by teachers to help pupils learn and gain experiences and create positive classroom activities, as much as these techniques are varied, they lead to successful and fruitful learning in the foreign language. They help teachers achieve their objectives (Asowrth, 1985: 124).

    The English language teacher's work is an active and purposeful one when he can plan carefully and frequently make the necessary changes in the contents and methods of teaching programme to fit the interest and needs of pupils. It seems that the majority of primary English teachers' interests does not go far in planning their work, and do not understand which o