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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 Dec 20 2021
Journal Name
Baghdad Science Journal
An Experimental Study of the Server-based Unfairness Solutions for the Cross-Protocol Scenario of Adaptive Streaming over HTTP/3 and HTTP/2
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Since the introduction of the HTTP/3, research has focused on evaluating its influences on the existing adaptive streaming over HTTP (HAS). Among these research, due to irrelevant transport protocols, the cross-protocol unfairness between the HAS over HTTP/3 (HAS/3) and HAS over HTTP/2 (HAS/2) has caught considerable attention. It has been found that the HAS/3 clients tend to request higher bitrates than the HAS/2 clients because the transport QUIC obtains higher bandwidth for its HAS/3 clients than the TCP for its HAS/2 clients. As the problem originates from the transport layer, it is likely that the server-based unfairness solutions can help the clients overcome such a problem. Therefore, in this paper, an experimental study of the se

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program Based on Connectivism Theory in Developing E-Learning Competencies among Teachers of Islamic Education in Dhofar Governorate
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Abstract

The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The role of the woman in protecting children from wrong behavioral deviations
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Wrong behavioral deviations among youth witnessed an obvious growing, some of these deviations are, robbery, drug and internet addiction, and smoking. Additionally, intellectual extremism and the disrespect of the traditions and genuine customs, In light of this issue, the research aims to shed light on the educational and preventative role of the woman in protecting and immunizing children from the wrong behavioral deviations. The woman has a significant and influential role in the society in general and in her family, in particular to the responsibility lies on her. The research shed light on the manifestations of behavioral deviation in children and the mechanisms of prevention and treatment. The research concluded with a set of recom

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Publication Date
Fri Dec 22 2006
Journal Name
Journal Of Planner And Development
Population growth and urban development (for a number of contemporary Arab cities)
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The aim of the research is to identify the extent of the direct and indirect relationship of the population growth of the cities as a result of the urbanization process witnessed by the Arab region for the urban development of the city structures and their formative structures, changing the planning criteria of some cities and the extent of their changes in spatial and temporal dimensions and their relation to the standards of the western cities. In changing the concept of the modern Arab city, such as the emergence of new functional uses affecting the change in the pattern of formal formations of its urban fabric associated with its ancient morphology and distinctive human nature. The research seeks to identify the extent to which plann

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Publication Date
Sat Feb 01 2025
Journal Name
Al–bahith Al–a'alami
THE ROLE OF WESTERN LEGISLATIONS AND LAWS IN PROTECTING CHILDREN FROM ADVERTISEMENT
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This study aims to identify the most important legislatures and legal frameworks pertaining to advertisement for children. It focuses on the western approach, which is characterized by the variety of its perspectives in presenting issues and in identifying problems. However, if studies show that there is a certain awareness about the advertisement impact on children, it is obvious that most of legislatures reject the laws restricting the broadcast advertising spots intended for children under 12 years of age, with the exception of the Swedish and the Canadian province of Quebec experiences, which opted for total ban on advertising spots broadcast messages targeting children.

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Management by roaming and self-efficacy and their impact on the excellence of hotel service: An applied study
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      This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through  A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes   12   questions to measure the excellence of the hotel service. The research sample included  43  employees' responding to this

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
مدى الالتزام بعناصر الرقابة الداخلية في هيئة التعليم التقني: دراسة ميدانية في بعض المعاهد
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Aimed at the researcher during his research to characterize the elements of internal control under the standards of the state and measurement and analysis of the extent to which those elements in the form of technical education through a selected sample included the three institutes (Institute of Directors Technical Institute for the preparation of the trainees and the Institute of Technology). The researcher used the method of analysis the descriptive terms used questionnaire to collect the necessary information and were subject to analysis using descriptive statistical methods Kalost mean and standard deviation, and research found a set of conclusions, including a commitment to the elements of internal control in the form of technical

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Publication Date
Sat Apr 01 2017
Journal Name
Iraqi Journal Of Cancer And Medical Genetics
Mitotic activity of cultured human lymphocytes treated with gold nanoparticles
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Potential health and environmental effects of nanoparticles need to be thoroughly assessed before their widespread commercialization. The present investigation was planned with the aims to determine the effects of gold nanoparticles (GNPs) on blast (BI) and mitotic (MI) indices of cultured lymphocytes. The results revealed that BI (50.3±2.3, 30.2±1.9, 10.5±0.7 and 0.0%, respectively) and MI (70.1±2.9, 20.4±1.1, 5.3±0.1 and 0.0%, respectively) showed a gradual decreased percentage as the concentration of GNPs was increased from 0.085 to 0.66 µg/mL, and the difference was significant compared to control culture (81.6±2.5 and 90.2±3.7%, respectively). A maximum inhibition of BI and MI was occurred at the concentration 0.66 µg/mL. In

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Publication Date
Sun Feb 21 2016
Journal Name
Iraqi Journal Of Biotechnology,
Anti-Fungal Activity of Maleamic Acid Derivativesagainst Some Pathogenic Fungi
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Publication Date
Thu Jan 28 2016
Journal Name
Saudi Journal Of Pathology And Microbiology
Chelation Trends and Antibacterial Activity of Some Mixed Ligand Chelates
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