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jeasiq-926
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
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
دراسة المتغيرات المؤثرة على زيادة أعداد الحيوانات المنوية النشطة باستخدام نموذج توبت (Tobit Model
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The no parity problem causes determining is the most interesting case by doctors and researchers in this filed, because it helps them to pre-discovering of it, from this point the important of this paper is came, which tries to determine the priority causes and its fluency, thus it helps doctors and researchers to determine the problem and it’s fluency of increase or decrease the active sperm which fluencies of peregrinating. We use the censored regression (Tobit) model to analyze the data that contains 150 observations may by useful to whom it concern.         

 

 

 

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Using the Logistic Regression Model in Studding the Assistant Factors to Diagnose Bladder Cancer
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The cancer is one of the biggest health problems that facing the world . And  the bladder cancer has a special place among the most spread cancers in Arab countries specially in Iraq and Egypt(2) . It is one of the diseases which can be treated and cured if it is diagnosed early . This research is aimed at studying the assistant factors that diagnose bladder cancer such as (patient's age , gender , and other major complains of hematuria , burning or pain during urination and micturition disorders) and then determine which factors are the most effective in the possibility of diagnosing this disease by using the statistical model (logistic regression model) and depending on a random sample of (128) patients . After

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Digital Communication: The Future of Identity in Arab TV Drama: A Field Study on a Sample of Arab Society in the UAE in 2017
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The digital communication of a product of communication and information revolution. It is characterized by accurate and comprehensive in its services and its effects, which brought changes in the structure of many communities and their organizational structures. They have significant impacts on the social systems and social relations, especially in the Arab societies, which are the focus of the globalized Western media, for many reasons: economical, political , cultural and social.
According to this perception, the Arab identity has become in an encounter with big challenges by the globalized media of trade and the media, which aims to achieve greater profits because of identity and its importance to the communities. This occurs par

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Measuring the Change in the Impact of the Corona Pandemic Factors on Psychological Sensitivity and Covid-19 Phobia in a Sample of University Students
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The aim of the research is to measure the change in the impact of the factors of the Corona pandemic on psychological sensitivity and COVID-19 phobia in a sample of Bisha University students and to detect the differences in the phobia (phobia) Covid-19 among the sample members in the measurement before the ban and after the ban was opened, in addition to the differences in psychological sensitivity of  The sample has between sizes before and after the spread of the Corona pandemic, as well as the differences in them according to the gender variable (male, female). The researcher relied on the comparative approach. The scale of psychological sensitivity and COVID-19 phobia was applied to a sample of (62) male and female respondents.

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The reality of the international rankings for the quality of Iraqi universities
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The international ranking of the quality of universities is one of the important topics that have taken a great deal of attention that is related to the scientific status at the local, regional and international levels.Quality means a set of characteristics and features of a product or service related to its ability to meet   a specific need by making the product or service   suitable for use.         The quality of education represents the degree that meets a set of educational characteristics specified in accordance with the standards of institutional accreditation of educational indicators in achieving the quality of the educational product, and the educational instit

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
Form and function in the design of intellectual toys
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Playing is the only common language among children in every place and time, to the fact that what distinguishes the children is their quest to play and fun way innate, not acquired, which is expressed with the child really is one of the rights. And play a key entrance to the growth of the child mentally, intellectually and cognitively and not for the child emotionally and socially just. In the play the child begins to identify and classify objects and learn concepts and circulate among themselves on a linguistic basis. Activity here and play a major role in leading the linguistic development of the child in the composition has the communication skills.

The Games (especially intellectual ones) Whatever the cause of the development

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
Structural Systems In The Design Of World Magazine Covers
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The design of the Graphic has recently taken a great variety in the curricula and design methods that have led to its applications for career advancement and aesthetic quality. This is due to the communicative role that it plays in the movement of human beings and their aspirations. Among these applications are the designs of magazine covers in different variations. The design of the cover is based on a structural system that requires awareness and skill from the designer, especially since the organizational structure in the design of the envelope is limited in both vocabulary and space, and in the neighborhood Many have the image of sovereignty and sometimes the other head line, and can lead color values ​​are other.

In all

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of modern manufacturing systems in process Design
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The aim of the research to measure the correlation relationship between modern manufacturing systems and process design and measure the effect by adopting the regression; the research consists of two main variables, which are modern manufacturing systems and process design; it was applied in the production lines of the General Company for Construction Industries, There is a sample of managers, engineers, technicians, administrators, and some workers were selected to fill the special questionnaire with (70) forms which distributed and (65) were approved suitable for use, For data analysis the correlation coefficient was adopted to measure the relationship and regression analysis to find out the effect, Using (SPSS), So the first h

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Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Production of Bioethanol from Waste Potatoes
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In this research, production of ethanol from waste potatoes fermentation was studied using Saccharmyses cerevisiae. Potato Flour was prepared from potato tubers after cooking and drying at 85°C. Homogenous slurry of potato flour was prepared in water at solid liquid ratio 1:10. Liquefaction of potato flour slurry with α-amylase at 80°C for 40 min followed by saccharification with glucoamylase at 65°C for 2 hr .Fermentation of hydrolysate with Saccharomyces cerevisiae at 35°C for two days resulted in production of 33 g/l ethanol.

      The parameters studied were; temperature, time of fermentation and pH. It was found that Saccharification process is affected by enzyme Amylo 300 conc

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Effects of Water Stress, Nitrogen, Magnesium and their Interactions on Some Growth Characteristics and Essential Oil content of Rosemary (Rosmarinus officinalis L.)
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A factorial experiment was applied with four replicates on rosemary plants (Rosmarinus officinalis L.) grown in pots inside the glasshouse of the Department of Biology, College of Science, Salahaddin University, Erbil, Iraq, during April, 2019 to July, 2020, to determine the effects of soil moisture content ( SM1: 100% and SM2: 60% field capacity), nitrogen fertilizer (N1: 100, N2: 200 and N3: 300kg/hectare), and magnesium fertilizer (Mg1: 0.0, Mg2: 30 and Mg3: 60kg/hectare) and their interactions on some growth characteristics  and essential oil content of rosemary plants. Two cuttings were taken from rosemary shoots (on March, 2020 and July, 2020) after 12 and 15 months of planting respectively. Results showed that cutting 1:

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