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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 Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Problemas en la Traducción de la Fraseología del Español al Árabe en el Texto Literario ( Un Estudio Comparativo desde el Punto de Vista Traductológico)
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Problems in the Translation of Spanish phraseology to Arabic in the Literary Text (A Comparative Study from the Perspective translatological)

 

Abstract

One of the most common problems facing the translator is the identification and subsequent search for correspondences of phraseological units. The importance of the phraseological competence in a foreign language is widely recognized by many authors (Howarth, Corpas Pastor, Pamies Bertran, to name a few).

We must lose our fear to recognize that the domain of the phraseology is the highest level of command of any language. The objective of the present study is to clarify the differences in UFS Spanish to Arabi

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
the role of marketing intelligence in promoting new product policies.a sample survey of workers in a number of mineral water plants in dohuk governorate
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Marketing Intelligence is one of the important methods of collecting information about competitors ' products and changes in customers ' tastes and needs that contribute to determining the policies to be followed in product development.

The problem of research, which seeks to be answered by the extent to which the companies in question have the appropriate and effective mechanisms to develop their products, and the nature of the relationship between the components of marketing intelligence and new product development policies. The importance of research is determined by the importance of obtaining important and necessary information to make the appropriate decision on the development of the new product an

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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
The attitude of Imam Ibn Jarir al-Tabari to the occurrence of unanimous and its convening by statement of the majority in light of his interpretation - Jami` al-Bayan on the interpretation of the verse of the Qur’an -‘‘Applied Models’’
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The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Carbimazol-induced Hypothyroidism on Male Rat Reproductive System
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The present study is undertaken to evaluate the effects of hypothyroidism induced by carbimazol in male rat reproductive system. Rats were treated with carbimazol (80 and 160 mg/kg body weight) daily for two, four, six, and eight weeks, while control rats were given distilled water orally. The results of these experiments are: 1-Treatment with carbimazol produced increase in body weight of treated animals. This increase was not statistically significant even at high concentrations. 2-Decrease in testicular weight  was observed during all administration points. This decrease was aggravated proportional to duration and dose (p≤0.001). 3-Results of most intervals showed significant decrease in epididymal-head weight, while no sig

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of School Health Surveillance System characteristics in Baghdad Governorate
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Objectives: Evaluation of school health surveillance system with Indicate the level of usefulness of this system,
in addition to Describe the system.
Methodology: A probability multistage sample of (54) subjects which is selected the school health units from
the health institutions. Questionnaire has been divided into three main parts consist, form(A) especially for
health directorate, form (B) for health sectors, and form (C) for primary health care centers; each form contains
the basic components, structure, process, outcome, total items of questionnaire was ( 74) items.
Results: The study results indicate that the system is average adequacy, simple, moderately flexible, highly
acceptance, representative, low utili

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
THE PROBLEM RELATED TO WORKING IN KINDERGARTEN FROM THE POINT OF VIEW OF TEACHERS
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           kindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t

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Publication Date
Sun Dec 12 2021
Journal Name
Turkish Journal Of Physiotherapy And Rehabilitation
The Development of the US Federal System
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Geographical, economic, historical, environmental and security factors play a role in strengthening the drive towards union, as well as addressing the need to express regional and federal identity. This is a clear example of this tendency. One legal or one political system with the parts of this united personality retaining their privacy and identity, and there is a delegation to the central entity of the union with some of the common powers while retaining some powers for these parts or states, which means the availability of autonomy for the constituent states of the union and this is the most important characteristic of the federal states or federations It is the autonomy of each state or country participating in the union. Accordingly,

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Diagnostically study of the Digestive system Helminthes
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A total of 247 specimens of the Mallard were collected from Baghdad city and kut City and 154 specimens the collection was started from October1999

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Publication Date
Fri Mar 01 2013
Journal Name
International Journal Of Recent Research And Review
Electrical Discharges Characterization of Planar Sputtering System
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Abstract: A home-made dc sputtering is characterized by cathode potential of 250-2500 V and sputtering gas pressures of (3.5×10-2 – 1.5) mbar. This paper studies in experiment the breakdown of argon, nitrogen, and oxygen in a uniform dc electric field at different discharge gaps and cathode potentials. Paschen curves for Argon, Nitrogen, and oxygen are obtained by measuring the breakdown voltage of gas within a stainless steel vacuum chamber with two planar, stainless steel electrodes. The Paschen curves in Ar, N2, and O2 gases show that the breakdown voltage between two electrodes is a function of pd (The product of the pressure inside the chamber and distance between the electrodes). Current-voltage characteristics visualization of the

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Publication Date
Fri Jan 31 2025
Journal Name
Journal Of The Iraqi University
The legal system of Administrative BOT Contracts
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