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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
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Valuation of Construction Projects Based on of Quantity Scale by using Expert System
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The subject of an valuation of quality of construction projects is one of the topics which it becomes necessary of the absence of the quantity standards in measuring the control works and the quality valuation standards in constructional projects. In the time being it depends on the experience of the workers which leads to an apparent differences in the valuation.

The idea of this research came to put the standards to evaluate the quality of the projects in a special system depending on quantity scale nor quality specifying in order to prepare an expert system “ Crystal “ to apply this special system to able the engineers to valuate the quality of their projects easily and in more accurate ways.

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Publication Date
Wed Jan 11 2023
Journal Name
J. Of Kirkuk Univ. For Agri. Sci.
THE HARMFUL CONSEQUENCES OF HEAT STRESS ON CHICKENS INDUSTRY
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This article dealt with identifying the importance of heat stress in poultry flocks and the damages resulting from the production of eggs and meat and the spread of pathogens, in addition to that ways to mitigate the harmful effects of heat stress, including physiological, nutritional, engineering and genetics, in order to ensure preservation of the product and reduce damages

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Designing a Proposed Educational Program Based on Augmented Reality Technology and Measuring Its Effectiveness in Developing the Skills of Research and Historical Imagination Among Students of the Humanities Track in The Secondary Stage in the City of Mak
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The current study aims to develop a proposed educational program based on augmented reality (AR) technology, in addition to assessing its effectiveness in developing research and historical imagination skills of the Humanities Track's female students at the secondary stage, as well as assessing the correlative and predictive relationships between the amount of growth for the two dependent variables. To achieve this, a secondary school in the city of Makkah Al-Mukarramah was chosen, and an available random sample of (30) female students from the study population was selected. The quasi-experimental approach was followed by this study, particularly one group design. In addition, two tools were used to collect study data, namely: a test of

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
The Reasons of the Student of Secondary School Abstention From Participation in The Theatrical Activity
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The present study aims at knowing the reasons of the student of secondary school abstention from participation in the theatrical activity, and to know the reasons that resulted in this abstention. In addition to that, the study aims at knowing the differences according to variables (gender, scholastic stage, and major of study). The sample of the study was chosen from the secondary schools in Baghdad in the random manner from Al-Karakh and Al-Rusafa districts of (147) students. The questionnaire was used to collected data.

          The result showed that all the items are intense, the item of (Students do not know how to use their leisure time) obtained the hi

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Designing Primers with a Plant Signal Peptide to Enhance the Expression of GBA1 in Transgenic Soybean Plants
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Transgenic plants offer advantages for the manufacture of recombinant proteins with terminal
mannose residues on their glycan chains. So plants are chosen as source of pharmaceutical products and for
the development of alternative expression systems to produce recombinant lysosomal enzymes. In the
present study the sequence of the natural cDNA encoding for the human lysosomal enzyme
glucocerebrosidase (GCD) was modified to enhance its expression in soybean plants. The glucocerebrosidase
gene signal peptide was substituted with that signal peptide for the Arabidopsis thaliana basic endochitinase
gene to support the co-translational translocation into the endoplasmic reticulum (ER), and the storage
vacuol

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting achievement and its impact on the measurement of operational efficiency: Applied research in the company of refineries Center / Al-Doura refinery
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The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Economic Implications of Economic Corruption
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There are  many  economic issues that  concern society at the local and international levels and which constitute  a serious  challenge to the societies  and governments , perhaps  including  the issue of corruption  in all its  forms and manifestations and effects , which  now attract the attention  the issue of human society everywhere .                                                      

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Enhancing livelihood through urban intensification
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 The research deals with a modern concept in its applications and the studies it deals with, as the concept of urban densification is one of the most recent sustainable development strategies for cities.

Studies looking at the relationship between condensation and viability show mixed results. This study sheds light on how the built environment of dense urban areas affects the perceived quality of life of the population. How to enhance acceptance of dense life is an important question to investigate.

Adopting the concept of urban densification in city planning policies to be more sustainable and livable is of great importance by achieving efficient use of urban land and limiting urban sprawl, as well as reducing the

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Publication Date
Tue Feb 01 2022
Journal Name
Current Pharmaceutical Analysis
Analytical Methods for the Identification of Pigments in Tattoo Inks and Some of Their Physiological Side Effects: A Review
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In this review, numerous analytical methods to distinguish pigments in tattoo, paint, and ink items are discussed. The selection of a method was dependent upon the purpose, e.g., quantification or identification of pigments. The introductory part of this review focuses on describing the importance of setting up a pigment-associated safety profile. The formation of different degradation chemical substances as well as impurity trends can be indicated through the chemical investigation of pigments in tattoo products. It is noteworthy that pigment recognition in tattoo inks can work as a preliminary method to identify the pigments in a patient's tattoo before being removed by laser therapy. Contrary to the stud

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Publication Date
Tue Feb 01 2022
Journal Name
Current Pharmaceutical Analysis
Analytical Methods for the Identification of Pigments in Tattoo Inks and Some of Their Physiological Side Effects: A Review
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In this review, numerous analytical methods to distinguish pigments in tattoo, paint, and ink items are discussed. The selection of a method was dependent upon the purpose, e.g., quantification or identification of pigments. The introductory part of this review focuses on describing the importance of setting up a pigment-associated safety profile. The formation of different degradation chemical substances as well as impurity trends can be indicated through the chemical investigation of pigments in tattoo products. It is noteworthy that pigment recognition in tattoo inks can work as a preliminary method to identify the pigments in a patient's tattoo before being removed by laser therapy. Contrary to the stud

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Scopus (3)
Crossref (4)
Scopus Clarivate Crossref