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

    تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم ف

A study has been performed to compare the beddings in which ductile iron pipes are buried. In water transmission systems, bends are usually used in the pipes. According to the prescribed layout, at these bends, unbalanced thrust forces are generated that must be confronted to prevent the separation of the bend from the pipe. The bed condition is a critical and important factor in providing the opposite force to the thrust forces in the restraint joint system. Due to the interaction between the native soil and the bedding layers in which the pipe is buried and the different characteristics between them. Also, the interaction with the pipe material makes it difficult to calculate the real forces opposite to the thrust forces and the way they

The problem of the study lies in the need for standing on the justifications, reasons and difficulties that face the scientific research matter at Baghdad university. The importance of this study lies in the fact of being scientific research one of the most important methods in developing the teaching members performance efficiency which contributes in teachers contact with the modern developments that emerge in work. That matter which reflexe on the educational process and the scientific production in their universities.

And the research goal is summarized in identifying the difficulties that is facing the scientific research at Baghdad university from the point of view of the lecturers, and also to ide

The research endeavored to single out the problems, difficulties and obstacles faced by the members of the staff of Baghdad University. The importance of research, then, depends upon the importance of the university lecturers and their vital role in developing the society.  The goals of the research are summarized in knowing the main problems facing those university lectures and relative weight  of these problems in addition to identifying the differences in their opinions to these problems according to the specializations variables (scientific, humanistic), the gender (males, females) and the Scientific grade (professor, assistant professor, lecturer, assistant lecturer.

The research is limited

The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari

Tourist business organizations face a challenging and the risks dynamic environment reflected its impact on the community and generate extra under pressure in the responsibilities and burdens of exceptional and affected much of factors, accidents and risks as a result of the actions and attitudes of disasters variety may exceed the geography of States border, which requires the absorption of risks facing the tourism and how to manage and deal with them scientific and reasonable grounds for the diagnosis and treatment of risk and how to reduce the aggravation and the different kinds.

As risks affecting the most important and vital to organizations as a tourist aspects of the market share and styles tourist

Flexible job-shop scheduling problem (FJSP) is one of the instances in flexible manufacturing systems. It is considered as a very complex to control. Hence generating a control system for this problem domain is difficult. FJSP inherits the job-shop scheduling problem characteristics. It has an additional decision level to the sequencing one which allows the operations to be processed on any machine among a set of available machines at a facility. In this article, we present Artificial Fish Swarm Algorithm with Harmony Search for solving the flexible job shop scheduling problem. It is based on the new harmony improvised from results obtained by artificial fish swarm algorithm. This improvised solution is sent to comparison to an overall best

؛ ١٨his study male and female albino mice werdministr^d doses of alkaloid and phenolic extracts of Allium cepa at doses of( 25 ,50,100, 200) mg / kg of( body weight). males and females were divided into four groups and each croup comprised mice were injected intra^ritonially daily for one week and orally ٢٠٢ one month . After which animals were killed and the serum was separated for biochemical analysis (total blood suger, total protein , otal cholesterol). Results showed significant decrease ( p< 0,05) in the total blood suger and total cholesterol on the serum of both males and females and significant increase( p< 0,05) in the total serum protein of both males and females of the two types of injection and oral administr