Preferred Language
Articles
/
jeasiq-926
Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jan 27 2023
Journal Name
Research Journal Of Pharmacy And Technology
Physical human Activity, Immunity and COVID-19
...Show More Authors

Background: The global threat of COVID-19 outbreak and on the 11 March 2020, WHO acknowledged that the virus would likely spread to all countries across the globe and declared the coronavirus outbreak a pandemic which is the fifth pandemic since 20 century and this has brought human lives to a sudden and complete lockdown and the confirmed cases of this disease and deaths continue to rise in spite of people around the world are taking important actions to mitigate and decrease transmission and save lives. Objectives: To assess the effect of exercise and physical activity on the immunity against COVID-19. Methods: Collected electronic databases including (Medline, EMBASE, Google Scholar, PubMed and Web of Science) were searched with

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Lemon juice antioxidant activity against oxidative stress
...Show More Authors

This study is conducted to evaluate the therapeutic and antioxidant effect of lemon juice on some hematological and biochemical parameters. Thirty female mice used in this study were exposed to oxidative stress through giving them hydrogen peroxide in drinking water for 30 days. Animals randomly distributed over 3 groups, each group contained 10 animals and treated as follows: T1 control group (drinking distilled water only), T2 (0.75% hydrogen peroxide in drinking water) and T3 (0.75% hydrogen peroxide in drinking water with daily drenching with 1 mL lemon juice). At the end of the experiment, blood samples were collected from animals for evaluating the following hematological and biochemical parameters: Haemoglobin concentration (Hb),

... Show More
View Publication Preview PDF
Scopus (14)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Design of L-Band Multiwavelength Laser for TDM/WDM PON Application
...Show More Authors

This paper presents on the design of L-Band Multiwavelength laser for Hybrid Time Division Multiplexing/ Wavelength Division Multiplexing (TDM/WDM) Passive Optical Network (PON) application. In this design, an L-band Mulltiwavelength Laser is designed as the downstream signals for TDM/WDM PON. The downstream signals ranging from 1569.865 nm to 1581.973 nm with 100GHz spacing. The multiwavelength laser is designed using OptiSystem software and it is integrated into a TDM/WDM PON that is also designed using OptiSystem simulation software. By adapting multiwavelength fiber laser into a TDM/WDM network, a simple and low-cost downstream signal is proposed. From the simulation design, it is found that the proposed design is suitable to be used

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
تطور تطور التعليم اليهودي في بغداد خلال العهد الملكي
...Show More Authors

That the Jewish minority in Iraq, were considered among the Iraqi people, building.

View Publication Preview PDF
Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
البرجوازية البرجوازية المسلمة في الشرق الادنى خلال العصر العباسي
...Show More Authors

The shortcomings of the Muslim regime were however, became more obvious in later periods. Under the first Abbasids, the Muslims bourgeoisies were still a new class, rising in the social hierarchy of the caliph empire. It became even powerful class and a factor to reckon with

View Publication Preview PDF
Publication Date
Tue Oct 29 2019
Journal Name
Journal Of Engineering
Mobile-based Human Emotion Recognition based on Speech and Heart rate
...Show More Authors

Mobile-based human emotion recognition is very challenging subject, most of the approaches suggested and built in this field utilized various contexts that can be derived from the external sensors and the smartphone, but these approaches suffer from different obstacles and challenges. The proposed system integrated human speech signal and heart rate, in one system, to leverage the accuracy of the human emotion recognition. The proposed system is designed to recognize four human emotions; angry, happy, sad and normal. In this system, the smartphone is used to   record user speech and send it to a server. The smartwatch, fixed on user wrist, is used to measure user heart rate while the user is speaking and send it, via Bluetooth,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon May 31 2021
Journal Name
Iraqi Journal Of Science
Single-based and Population-based Metaheuristics for Solving NP-hard Problems
...Show More Authors

Metaheuristic is one of the most well-known fields of research used to find optimum solutions for non-deterministic polynomial hard (NP-hard) problems, for which it is difficult to find an optimal solution in a polynomial time. This paper introduces the metaheuristic-based algorithms and their classifications and non-deterministic polynomial hard problems. It also compares the performance of two metaheuristic-based algorithms (Elephant Herding Optimization algorithm and Tabu Search) to solve the Traveling Salesman Problem (TSP), which is one of the most known non-deterministic polynomial hard problems and widely used in the performance evaluations for different metaheuristics-based optimization algorithms. The experimental results of Ele

... Show More
View Publication Preview PDF
Crossref (8)
Crossref
Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Family Physicians' Practices upon the Quality of Family Medicine Health Care Services at Model Primary Health Care Centers in Baghdad City
...Show More Authors

Objective(s): To evaluate the family physicians' practices and to measure its impact upon the quality of family
medicine health care in Baghdad City model primary health care centers.
Methodology: A descriptive study, using the evaluation approach, has evaluated the impact of family physicians'
practices upon quality of healthcare in Baghdad's Model Primary Health Care Centers of Family Medicine. It is
carried out during 15th of May – 20th of August 2017. The study is conducted at five model primary health care
centers of family medicine from two districts; AL-Rusafa and AL-Kurkh. Sample size is calculated to be (76)
family physicians. Convenient sample of (124) patients who are attending these primary health care cen

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Cognitive-Behavioral Guidance Program in Reducing the Level of Addiction on Social Media in a Sample of High School Students in Karak Schools
...Show More Authors

Abstract

The current research aims to develop a guidance program suitable for high school students and apply it to them in order to ensure the reduction of addiction to the use of different means of communication. The researchers used the scale of addiction to the means of communication (SAS) to measure the level of addiction as well as to identify the impact of the proposed guidance program in reducing the degree of addiction to communication. It was applied to a sample of (20) female students divided equally into two groups: an experimental group of (10) female students and a control group of (10) female students from the secondary level in a school under the department of education in the education of the alma

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 01 2024
Journal Name
Iraqi Journal Of Oil And Gas Research (ijogr)
Comparative study of electrochemical oxidation system hybrid with photocatalytic system for the treatment of Al-Najaf petroleum refinery wastewater
...Show More Authors

View Publication
Crossref