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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
Fri Jan 01 2021
Journal Name
Iraqi Journal Of Agricultural Sciences
Effect of cultural media and nutrient solution on quality and production of cucumber by using hydroponic system.
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Publication Date
Mon May 01 2017
Journal Name
The Journal Of Immunology
Protective effects of Δ9-Tetrahydrocannabinol (THC) results from alteration in lung dysbiosis mediated by SEB-induced acute lung injury
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Abstract<p>Inhalation of Staphylococcal Enterotoxin B (SEB) is known to induce acute lung injury (ALI) and studies from our laboratory have shown that THC, a psychoactive ingredient found in Cannabis sativa, can attenuate the ALI. In the current study, we investigated the role played by lung microbiota in ALI with or without THC treatment. A dual-dose of SEB was given to C3H/HeJ mice, which were then treated either with vehicle or THC. SEB-administration caused ALI and 100% mortality while all THC-treated mice survived and suppressed the inflammation in the lungs. Furthermore, lung microbiota was collected and 16S rRNA sequencing was performed. The data were analyzed to determine the alpha and b</p> ... Show More
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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Work Innovation
Reducing the negative effects of non-compliance and unethical behaviour by adopting the risk approach to human resources management
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Publication Date
Sat Jan 29 2022
Journal Name
Phytoparasitica
Effects of Volatile Organic Compounds (VOCs) emitted by citrus infested with Aonidiella aurantii on the predator Rhyzobius lophanthae attraction
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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Protective Effects of Citronellol Against Rhabdomyolysis-Induced Acute Kidney Injury in Mice by Inhibiting NF-κB and IL-1β
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Objectives: acute kidney injury (AKI) is a serious pathophysiology side effect of rhabdomyolysis. Inflammatory mechanisms play a role in the development of rhabdomyolysis-induced AKI. Citronellol (CT) is a naturally occurring monoterpene alcohol (3,7-Dimethyl-6-often-1-ol) found in aromatic plant species' essential oils. In this study, we explored the protective effects of Citronellol on glycerol-induced AKI.

Methods: Four groups of eight mice each (n=8) were formed by randomly dividing the animals into the groups, glycerol-induced AKI model group, low-dose CT-treated group (50mg/kg), high-dose CT-treated group (100mg/kg), and control group. The renal functions of mice from all groups were evalua

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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
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Student Teachers Acquisition at Sultan Qaboos University in Skills of Teaching Arabic via A Virtual Micro-Teaching Lab Based on their Point of View
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The study aims to investigate the degree of student teachers at Sultan Qaboos University acquired skills in teaching Arabic via a virtual micro-teaching lab, as well as to reveal the difficulties they faced and their development proposals. To do this, the researchers developed a questionnaire divided into four dimensions: planning, implementation, evaluation, and

ethical values for the teaching profession, in addition to two open-ended questions to identify difficulties and suggestions. It was administered to (30) student teachers. The results revealed that the average degree of student-teacher acquisition of skills was high in its four dimensions. It ranged between (39.2) to (82.2), while the overall average was (56.2).

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
النشاط الائتماني للمصرف الصناعي العراقي مقارنة بين نشاطيه التخصصي والشامل
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         يواجه المصرف تحولات عديدة أثناء سير عمله ولا سيما قد تحول من مصرف صناعي يسعى الى تحقيق التنمية الصناعية ، من خلال منحه قروض وتسهيلات تنموية وتدعمه الدوله ، الى مصرف شامل يسعى الى تحقيق الربحية في ظل تنويع الأنشطة والخدمات والعمليات الائتمانية.يهدف البحث الى دراسة التحولات التي حدثت في المصرف الصناعي، وتأثير هذا التحول على النشاط الائتماني. وقد استند في ذلك على فرضية رئيسة وهي :-

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Publication Date
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
The impact of new media in social relations: (A field study on a sample of young people in Baghdad)
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Modern communication and media technology has pioneered new horizons and curried out deep changes in the various fields of social life, It effected enormously human communication as well.
Content one Who late the developments which have effected the social relations ،due to the new media ،especially Face book ,will certainly notice the far cry changes of the social relation net which has been effected ,in a way or another ،the accelerated development ،under the appearance of the so called the virtual society .
Face book has embodied the means – communication ,which has become an important turn point in the social communication .
It is the point the present paper tries to expose an discuss by a field study curried on a sam

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