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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
Sun Sep 06 2020
Journal Name
European Journal Of Dental Education
Evaluation of technology‐based learning by dental students during the pandemic outbreak of coronavirus disease 2019
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Publication Date
Sun Dec 27 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and evaluation of B-cyclodextrin Based Nanosponges of 5- Fluorouracil by Using Ultrasound Assisted Method
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CD-nanosponges were prepared by crosslinking B-CD with diphenylcarbonate (DPC) using ultrasound assisted technique. 5-FU was incorporated with NS by freeze drying, and the phase solubility study, complexation efficiency (CE) entrapment efficiency were performed. Also, the particle morphology was studied using SEM and AFM. The in-vitro release of 5-FU from the prepared nanosponges was carried out in 0.1N HCl.

5-FU nanosponges particle size was in the nano size. The optimum formula showed a particle size of (405.46±30) nm, with a polydispersity index (PDI) (0.328±0.002) and a negative zeta potential (-18.75±1.8). Also the drug entrapment efficiency varied with the CD: DPC molar ratio from 15.6 % to 30%. The SEM an

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Efficiency Measurement Model for Postgraduate Programs and Undergraduate Programs by Using Data Envelopment Analysis
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Measuring the efficiency of postgraduate and undergraduate programs is one of the essential elements in educational process. In this study, colleges of Baghdad University and data for the academic year (2011-2012) have been chosen to measure the relative efficiencies of postgraduate and undergraduate programs in terms of their inputs and outputs. A relevant method to conduct the analysis of this data is Data Envelopment Analysis (DEA). The effect of academic staff to the number of enrolled and alumni students to the postgraduate and undergraduate programs are the main focus of the study.

 

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Publication Date
Sat Jul 31 2021
Journal Name
مجلة الفتح
تقويم كتاب الفيزياء للصف الرابع العلمي على وفق معايير تصميم وانتاج الانفوجرافيك
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ان الهدف من البحث الحالي هو تقويم كتاب الفيزياء للصف الرابع العلمي وفق معايير تصميم وانتاج الانفوجرافيك ومن اجل تحقيق هذا الهدف تم اختيار المنهج الوصفي(تحليل المحتوى) وحدد مجتمع البحث بكتاب الفيزياء للمرحلة الاعدادية الرابع العلمي, المقررة للعام الدراسي 2020-2019 ـ اما عينة البحث فكانت جميع الرسوم والاشكال والمخططات المتضمنة في هذا الكتاب. تم اعداد اداة التحليل المتمثلة بقائمة معايير تصميم وانتاج الانفوجرافيك

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Orthogonal Symmetric Higher bi-Derivations on Semiprime Г-Rings
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   Let M is a Г-ring. In this paper the concept of orthogonal symmetric higher bi-derivations on semiprime Г-ring is presented and studied and the relations of two symmetric higher bi-derivations on Г-ring are introduced.

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Domestic Violence and Extremism among the Young: A Field Study in the Madain Region
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Young people represent the power and cornerstone of societies and their superiority is linked to their well-being. Their empowerment is as essential as the heart to the body, if it is corrupt, then the whole body is corrupt, and vice versa. The exposure to extremism and pressure from their families leads to violent acts and crimes for obtaining money through unknown organized bodies. This will drive them to fail in their life in an attempt to fulfill their most basic needs, which they have been deprived of by their families, the government, and other institutions. Therefore, governments should provide job opportunities for young people and provide entertainment centers, sports clubs, and family education centers that raise awareness of s

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Publication Date
Tue Mar 10 2026
Journal Name
Al Kut Journal Of Economics And Administrative Sciences
الريادة الاستراتيجية من منظور قيمة الزبون على وفق فلسفة استراتيجية المحيط الازرق
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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
Sun May 01 2016
Journal Name
Journal Of Engineering
Prediction of Ryznar Index for the treated water from WTPs on Al-Karakh side of Baghdad City using Artificial Neural Network (ANN) technique
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In this research an Artificial Neural Network (ANN) technique was applied for the prediction of Ryznar Index (RI) of the flowing water from WTPs in Al-Karakh side (left side) in Baghdad city for year 2013. Three models (ANN1, ANN2 and ANN3) have been developed and tested using data from Baghdad Mayoralty (Amanat Baghdad) including drinking water quality for the period 2004 to 2013. The results indicate that it is quite possible to use an artificial neural networks in predicting the stability index (RI) with a good degree of accuracy. Where ANN 2 model could be used to predict RI for the effluents from Al-Karakh, Al-Qadisiya and Al-Karama WTPs as the highest correlation coefficient were obtained 92.4, 82.9 and 79.1% respectively. For

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
The Influence of Rewards on Games Flow, Challenge, and Its Effects Towards the Engagement of Malaysian Digital Traditional Games
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Games engagement has become one of the main concerns in game industry. Early study revealed that Malaysian digital traditional games are suffering with the same issue due to several factors. One of it is the lack of the game itself. Although many Malaysian traditional games have been digitized, none of them has incorporated rewards despite its importance in games engagement. Realizing the importance of rewards in games engagement, one of Malaysian traditional Congkak has been chosen to be enhanced by incorporating rewards. Experiments have been conducted among 50 gamers among the Millennials. Prior interview, game demo and human test are conducted. Experiments focused on the influence of rewards on games flow, games challenge, and its ef

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