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Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
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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 function-based responsibility system by eliminating the reasons behind these previous effects ,moreover, model hypotheses, objectives and measures fit current business environment and its requirements.

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Evaluation on processing parameter's effects on some mechanical properties of pure magnesium bulk prepared by powder metallurgy
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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study The Lung-Protective Effects of Riboflavin and Cyanocobalamin Against Lung Toxicity-Induced by Cyclophosphamide in Rats
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Cyclophosphamide (CP) is a cytotoxic alkylating agent it's used associated with different side effects including lung toxicity. Vitamin B2 and vitamin B12 have lung-protective effects. This study was designed to evaluate lung-protective effects of both vitamins against lung toxicity induced by cyclophosphamide. seventy healthy adult albino male and female rats divided into seven groups each group containing ten rats were used in the present study and treated for seven days. On day eight rats were sacrificed and serum was obtained for glutathione and total antioxidant capacity measurement and lung extracted for immunohistochemical study; both vitamins significantly (P<0.05) increased glutathione and total antioxidant capacity in compar

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Towards Scaling up Palestinian women’s participation in Private Businesses
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This study sheds light on female entrepreneurship in Palestine, and explores the reasons behind its relative weakness as compared with men, and with female entrepreneurship in other countries. This study aims at proposing effective policies and doable measures to enhance female entrepreneurship. Achieving this objective will carry significant impact on employment and economic growth at large, and increase women’s economic participation, scaling up their independence, and demonstrating their skills and abilities, and putting women on an equal footing with men. Furthermore, entrepreneurial activity has increasingly become one of the key drivers of economic development. An increased rate of entrepreneurial activities among women,

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Publication Date
Sun Dec 23 2018
Journal Name
Arab Science Heritage Journal
دور دور الخلافة العباسية في تقوية النشاط التجاري
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The role of the Abbasid Caliphate in strengthening the business with the Indian subcontinent and development. Came upon Baghdad and the shift of succession to Iraq in the forefront of efforts made by the Abbasids to revive the trade with Eastern countries, given that the commercial was targeted among other factors,'s location in Iraq amid the ancient world among the countries of Turk

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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Analysis of the Effects of Aggressive Shot Peening on Fatigue Life of 7075 – T6 Aluminum Alloy
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 For many years controlled shot peening was considered as a surface treatment. It is now clear that the performance of control shot peening in terms of fatigue depends on the balance between its beneficial (compressive residual stress and work hardening) and beneficial effects (surface hardening).

The overall aim of this paper is to study the effects of aggressive shot peening on fatigue life of 7075 – T6 aluminum alloy. The fatigue life reduction factor (LRF) due to the aggressive shot peening was established and empirical relations were proposed to describe the behavior of LRF, roughness and fatigue life. The benefits of shot peering in terms of fatigue life are dependent on the shot peening time (SPT).

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of the Practice of Iraqi Banks to Manage Profits Using the (LLp it) Model and Its Reflection on the Tax Base, A Case Study of A Sample of Iraqi Private Banks Listed in The Iraqi Stock Exchange
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The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

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Publication Date
Thu Apr 06 2023
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
The Impact of a Scenario-Based Learning Model in Mathematics Achievement and Mental Motivation for High School Students
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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Optimum Median Filter Based on Crow Optimization Algorithm
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          A novel median filter based on crow optimization algorithms (OMF) is suggested to reduce the random salt and pepper noise and improve the quality of the RGB-colored and gray images. The fundamental idea of the approach is that first, the crow optimization algorithm detects noise pixels, and that replacing them with an optimum median value depending on a criterion of maximization fitness function. Finally, the standard measure peak signal-to-noise ratio (PSNR), Structural Similarity, absolute square error and mean square error have been used to test the performance of suggested filters (original and improved median filter) used to removed noise from images. It achieves the simulation based on MATLAB R2019b and the resul

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Estimation the reliability function of multi state system by using Direct Partial Logic Derivative
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In this research is estimated the function of reliability dynamic of multi state systems  and their compounds and for three types of systems (serial, parallel, 2-out-of-3) and about two states (Failure and repair) depending on calculating the structur function allow to describing the behavior of

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
PROJECT MANAGEMENT OF BALAD`S MAJOR SEWERAGE SYSTEM BY USING THE GOAL PROGRAMMING METHOD
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Abstract

          The project of balad's major sewerage system is one of the biggest projects who is still in progress in salahulddin province provincial - development plan that was approved in 2013 . This project works in two parts ; the 1st is installing the sewerage networks (both of heavy sewerage & rain sewerage) and the 2nd is installing the     life – off units (for heavy sewerage & rain sewerage , as well) . the directorate of salahuiddin is aiming that at end of construction it will be able to provide services for four residential quarters , one of the main challenges that project's  management  experience is how to achieve thes

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