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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
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Synthesis, Identification and Biological Study of New Pharmaceutical Model Based on Amino Acids with Some of Its Complexes
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           The synthesis of the MBIB ligand by the reaction of the BIB ligand with methionine in 1:1 ratio, and the metal complexes with Ni(II), Cu(II), and Pt(IV) were described. All synthesized compounds were characterized using spectroscopic methods such as FT-IR, 1H NMR, UV-VIS, thermal analysis (TG and DSC), atomic absorption (AAS), elemental microanalysis (C.H.N.S), melting point (m.p.), magnetic susceptibility, molar conductivity measurements, and chloride content. All the complexes were electrolytes, and the suggested geometric shapes for the complexes were octahedral. The magnetic properties of the platinum complex were diamagnetic, while those of the nickel and copper complexes were paramagnetic. All synthes

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Ruling on questioning children by the security authorities: (Comparative Study between Sharia and Law)
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Some of the issues that have become common in our society recently after the Americans entered our country and were rubbed by some security agencies: obtaining some information from children, and the serious consequences that may lead to the lives of innocent people, became common interrogation of some security agencies and rely on their words.
There are significant cases where their testimony needs to be heard, such as their presence in some places where incidents are not witnessed by others, such as schools or being witnesses to certain crimes.
I saw the study of this case in the light of Sharia and law

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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
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
From the responses of Imam Abi Zakaria al-Nawawi 676 AH on the grammarians in his commentary on Sahel Muslim
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From the responses of Imam Abi Zakaria al-Nawawi 676 AH on the grammarians in his commentary on Sahel Muslim

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Publication Date
Sat Jan 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Estimation of the Bennett mandibular immediate side shift in Iraqi full mouth rehabilitation patients (An in vivo study)
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Background: Controversy exists concerning the presence and amount of the Bennett mandibular immediate side shift among patients and whether it is necessary to accommodate for it in adjustable articulators. The aim of this study was to register and calculate the amount of any immediate side shift (ISS) present in patients requiring full mouth rehabilitation. Materials and methods: 3- dimensional condylar movements of 50 Iraqi TMD-free patients were recorded using a stereographic fully adjustable articulator system during protrusion, left and right eccentric mandibular movements. Protrusive angles of each patient were verified to figure out the suitable fossa analog for each case. The thickness of each right and left premade fossa analog sele

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Study of Role for Allium Sativum L. and Melatonin in Reduce Methotrexate Side Effect on Normal Male Rabbets
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This study was to evaluate the role of garlic and melatonin in the reduction of the toxic effect of the drug methotrexate with concentrations 0.52 mg/ kg of body weight of rabbits on total count of white blood cells and enzymes liver functions, used in this study (90) of the male rabbits ,were randomly divided into five groups, six rabbits in each group, given all the animals normal food during the experimental period of 30 days, explained to the animals at the end of each period of experience and took blood samples to count white blood cells, measure liver function enzymes like Aspartate aminotransferase (AST), Alanine aminotransferase(ALT), Alkaline phosphatase (ALP), was reached the following conclusions: (1) The treatment of male rab

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
A Crime Data Analysis of Prediction Based on Classification Approaches
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Crime is considered as an unlawful activity of all kinds and it is punished by law. Crimes have an impact on a society's quality of life and economic development. With a large rise in crime globally, there is a necessity to analyze crime data to bring down the rate of crime. This encourages the police and people to occupy the required measures and more effectively restricting the crimes. The purpose of this research is to develop predictive models that can aid in crime pattern analysis and thus support the Boston department's crime prevention efforts. The geographical location factor has been adopted in our model, and this is due to its being an influential factor in several situations, whether it is traveling to a specific area or livin

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Animation Films and Their Impact on the Behavior of Kindergarten Child from the Point of View of Mothers
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The child spends several hours watching animated films, which affect their behavior negatively and positively. This calls parents to monitor what their children are watching, to show them the serious risks of some violent films, and to direct them toward choosing both positive and educational programs that develop their positive behavior. This study aimed to explore the positive and negative effects of watching animation films as well as to identify the role animation films in increasing the cognitive knowledge of kindergarteners. To do this, the descriptive and analytical methods were used. A questionnaire was adopted as a tool for data collection. A scale of (45) items classified into three categories was applied on  the r

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Publication Date
Mon Oct 02 2023
Journal Name
Imam Al-kadhim College
Awareness of environmental responsibility among chemistry students at the College of Education for Pure Sciences, Ibn al-Haytham
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