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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 Oct 29 2020
Journal Name
The 11th International Renewable Energy Congress (irec 2020)
Thermal efficiency Optimization of the evacuated tube solar water heater system by using mirror flat reflector
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In this paper a comparison of the experimental of evacuated tube solar water heater systems with and without mirror flat reflector. The aim of using the reflector to improve thermal efficiency, and the data gathered which are (temperature, solar irradiation and time) for three days were compared. the results from compared data the temperature lower increase in evacuated tube solar water heater system without reflector than the temperature increase in evacuated tube solar water heater system with reflector .The results show (53, 39, 35) % for three days respectively that the evacuated tube solar water heater system with reflector has higher thermal efficiencies than the results (47, 28, 30) % for three days respectively thermal efficiencies

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
Improve Rheological Properties of Palygorskite Water-Based Drilling Fluid by Caustic Soda and Soda Ash
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In drilling fluid program, selecting the drilling fluid that will reduce the lost time is the first objective, and will be economical regardless of its cost. The amount and type of solids in drilling fluid is the primary control of the rheological and filtration properties. Palygorskite clay (attapulgite) is an active solid that has the ability to reactive with its environment and form a gel structure within a fluid and due to its stability in the presence of brines and electrolytes this type of clay is preferred for use. The aim of this study is to improve properties of Iraqi palygorskite (PAL) by adding different chemical additives such as caustic soda NaOH and soda ash Na2CO3 with a different con

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Publication Date
Tue May 01 2012
Journal Name
Iraqi Journal Of Physics
Early detection of breast cancer mass lesions by mammogram segmentation images based on texture features
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Mammography is at present one of the available method for early detection of masses or abnormalities which is related to breast cancer. The most common abnormalities that may indicate breast cancer are masses and calcifications. The challenge lies in early and accurate detection to overcome the development of breast cancer that affects more and more women throughout the world. Breast cancer is diagnosed at advanced stages with the help of the digital mammogram images. Masses appear in a mammogram as fine, granular clusters, which are often difficult to identify in a raw mammogram. The incidence of breast cancer in women has increased significantly in recent years.
This paper proposes a computer aided diagnostic system for the extracti

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Online Sumarians Cuneiform Detection Based on Symbol Structural Vector Algorithm
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The cuneiform images need many processes in order to know their contents
and by using image enhancement to clarify the objects (symbols) founded in the
image. The Vector used for classifying the symbol called symbol structural vector
(SSV) it which is build from the information wedges in the symbol.
The experimental tests show insome numbersand various relevancy including
various drawings in online method. The results are high accuracy in this research,
and methods and algorithms programmed using a visual basic 6.0. In this research
more than one method was applied to extract information from the digital images
of cuneiform tablets, in order to identify most of signs of Sumerian cuneiform.

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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
Tribal separation and its relation to the organization of the community from the point of view of tribal sheikhs Field study in the City of Baghdad Sadr City model))
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One of topics that occupied alarge area  in Iraqi  society  at the moment is the  issue( of tribal  separation and its  relation  to the organization of  the community ) so we see in the civilizations and heritage  of each community aset  of provisions and laws that take the form of status   customary or religious it is indicative of the great interest in Iraqi society in cotrolling the behavior of individuals to comply with values and social laws and become their behavior is consistent with the behavior of the total and adhere to the social values and be productive individuals within  the subject and this can only be  achieved  from the social co

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Publication Date
Thu Sep 08 2022
Journal Name
Al-khwarizmi Engineering Journal
Design and Analysis of a Spraying Robot
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An indoor spraying robot is built in this research to solve numerous challenges associated with manual spraying. The mechanical, hardware and essential technologies used are all detailed and designed. The proposed spraying robot's conceptual design is split into two parts: hardware and software. The mechanical design, manufacturing, electrical, and electronics systems are described in the hardware part, while the control of the robot is described in the software section. This robot's kinematic and dynamic models were developed using three links that move in the x, y, and z directions. The robot was then designed using SolidWorks software to compute each connection's deflection and maximum stresses. The characteristics of the stepper moto

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath: Fatin Kaleel Ismael
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A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath

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Publication Date
Tue Aug 05 2025
Journal Name
Al–bahith Al–a'alami
Foreign Series in the Kurdish Satellite Channels and Their Role in the Development of Awareness among Young People in the Kurdistan Region (Korean Series as a Model) (A Field Study on a Sample of Students of the Institute of Fine Arts in the City of Sulay
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The dubbing process for the Foreign Dramas by the Kurdish language became a serious phenomenon in the Kurdish satellite TV, especially in the past few years. It attracted a wide audience, especially young adolescents. And prepared by some breakthrough hostile to Kurdish culture and value coordinated by others remedy for the structural gaps and lapses have, as a result of climate which is brought into existence globalization and secretions variety dimensional, saturated value and cognitive effects bearing a strong identity of its elements. From here, the problem of this research is the ambiguity of their role in a series of developmental processes Kurdish awareness of young people and the extent of the impact that caused it.

This

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The aesthetics of employing the Cap Cut program in the montage and effects of digital content on the Internet
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Traditional programs and the tedious and financially costly processes they require are no longer the best choice for content makers. The continuous development and development have led to the emergence of competitive software that offers capabilities that are more suitable for aesthetic needs, as it breaks down stereotypical frameworks from the familiar to the unfamiliar to be more suitable for graphic subjects in terms of dealing with the requirements of the digital content industry. Video for communication platforms, as it has more advantages than traditional software and the flexibility and high quality it offers at the level of the final product, All of this contributed to supplementing the image with aesthetic employments with data

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Publication Date
Tue Dec 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Studying the Factors Effect on the Flowability of (ZnO – CuO/ Al2O3) Catalyst with Blending of Different Lubricants through Hopper
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One of the most important problems in tablet process is to control the flow of the catalyst through the hopper; Controlling the flow can be done either by changing the size of particles or added the different lubricant (stearic acid, starch, graphite) or blending of different lubricants. The study showed that we can control (increase or decrease) on the flow of the catalyst through the hopper by blending different lubricants for the constant percentage. The flow increasing when particles size (0.6 mm) and then decrease with or without lubricants, no effect on flow when particles size lower than (0.2 mm) with use that lubricants, and good flow on (0.4 mm) when use stearic acid and starch.

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