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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
Sat Mar 20 2021
Journal Name
Psychology And Education
Analyzing the Mutual Impact between Accounting Profit and Stock returns for Joint Stock Companies Registered in Baghdad Stock Exchange
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The research aims to test the two characteristics of the relationship between accounting profits and the stock returns, to find out the suitability of both of them in explaining the relationship between accounting profits and stock returns for joint stock companies registered in the Baghdad Stock Exchange, also aims to reaching the most appropriate specification for the relationship between the two variables of the company’s stock dealing in the Baghdad Stock Exchange, and get a set of results, the most important of which are: the ability of changing for both of these variables in the profits share and the stock level of the profits does not explain more than 9,9% of the market returns of the Iraqi Joint Stock Companies registered i

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Field Study of Novel Storage Tank of Solar Water Heating System
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In this paper thermo-hydrodynamic characteristics were investigated experimentally for a new type shell-helical coiled tube heat exchanger used as a storage tank of closed loop solar water heater system. Triple concentric helical coils were made of copper tubes of (12.5mm OD and 10mm ID) with coils diameter of (207, 152.2, 97mm) for outer, middle and inner coils respectively. The experiments were carried out during a clear sky days of (March and April 2012). The parameters studied in this work are: history of average temperature of shell side of the storage tank, collector heat gain, heat rejected from coils to shell side of the storage tank, collector efficiency, thermal effectiveness of the heat exchanger (storage tank), and pressure d

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
System Identification Algorithm for Systems with Interval Coefficients
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In this research a new system identification algorithm is presented for obtaining an optimal set of mathematical models for system with perturbed coefficients, then this algorithm is applied practically by an “On Line System Identification Circuit”, based on real time speed response data of a permanent magnet DC motor. Such set of mathematical models represents the physical plant against all variation which may exist in its parameters, and forms a strong mathematical foundation for stability and performance analysis in control theory problems.

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
Metaphor in Political Discourse Press Articles By Louis Bassets As A Model: La metáfora en el discurso político. Los artículos de Lluís Bassets como ejemplo
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       The present paper focuses on studying a rhetorical form often used in Spanish linguistic discourse .It also examines the study two sides (theoretical and practical), the concept of metaphor, the most important modern school that deals with this issue, the development of this technique and its relationship with other intellectual ideologies, and the role metaphor plays in interpreting the meaning of the linguistic discourse especially in conveying political message. The study allows the formulation and the creation of a conceptual picture for the purposes of metaphor in the linguistic discourse used in Spanish press. It investigates discursive models from the Spanish press,

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Publication Date
Sat Jan 01 2011
Journal Name
سومر
unpublished cuneiform texts from daynisty of larse (2005-1763 B.C)
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After the fall of the Third Dynasty of Ur at the hands of the Elamites during the reign of its last ruler, King Ibi-Sin, the Amorites continued to flow more into Mesopotamia in the form of large migrations that established a number of contemporary and conflicting ruling dynasties that formed the Old Babylonian era. Among these dynasties was the Larsa dynasty, founded by King Nablanum in the city of Larsa. The fourth king who ruled in the Larsa dynasty, Gungunum, was one of the most powerful kings who stood up to the Isin dynasty, which had until that time enjoyed great political superiority in the country. The kings who ruled after him expanded their influence and controlled a number of cities, especially the cities of Nippur and Uruk, whic

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Compared Methods of Generating Both Gamma Distribution and Beta Distribution
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Beta Distribution

Abstract

             Gamma and Beta Distributions has very important in practice in various areas of statistical and applications reliability and quality control of production. and There are a number of methods to generate data behave on according to these distribution. and These methods bassic primarily on the shape parameters of each distribution and the relationship between these distributions and their relationship with some other probability distributions.    &nb

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Publication Date
Fri Mar 01 2024
Journal Name
Al-khwarizmi Engineering Journal
Control System Development of Cap-Seal Assembling Machine
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Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Investigation of Numerical Simulation for Adaptive Optics System
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In this study, the performance of the adaptive optics (AO) system was analyzed through a numerical computer simulation implemented in MATLAB. Making a phase screen involved turning computer-generated random numbers into two-dimensional arrays of phase values on a sample point grid with matching statistics. Von Karman turbulence was created depending on the power spectral density. Several simulated point spread functions (PSFs) and modulation transfer functions (MTFs) for different values of the Fried coherent diameter (ro) were used to show how rough the atmosphere was. To evaluate the effectiveness of the optical system (telescope), the Strehl ratio (S) was computed. The compensation procedure for an AO syst

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Ergodic Capacity for Evaluation of Mobile System Performance
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In this research the performance of 5G mobile system is evaluated through the Ergodic capacity metric. Today, in an­­y wireless communication system, many parameters have a significant role on system performance. Three main parameters are of concern here; the source power, number of antennas, and transmitter-receiver distance. User equipment’s (UEs) with equal and non-equal powers are used to evaluate the system performance in addition to using different antenna techniques to demonstrate the differences between SISO, MIMO, and massive MIMO. Using two mobile stations (MS) with different distances from the base station (BS), resulted in showing how using massive MIMO system will improve the performance than the standar

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Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Hydraulic Analysis of the Samarra-Al Tharthar System
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Low incoming discharge upstream of Samarra-Al Tharthar System leads to sediment accumulation and forming islands, especially an island upstream of Al Tharthar Regulator. This island and the sedimentation threaten the stability of the structure and reduce the efficiency of the system. This study aims to hydraulically identify the sedimentation problem mentioned above, to find solutions of how to control the sediment problems, and to develop the capacity of
the system for 500 years return period flood of 15060 m3/s. Surface Water Modeling System (SMS10.1) with two dimensional depth average models (RMA-2) software were used to simulate and analyze the system. The results of analysis showed that the maximum permissible discharge through t

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