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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
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الضريبـــــــــــــة البيئيـــــــــة ودورها في الحد من التلوث البيئـــــــــــــــي
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Despite the growing interest in the subject of the environment and environmental pollution and the increasing of scientific studies to measure the environmental cost, but it still suffers shortcomings and incompleteness due to the difficulties facing the process of measuring of these costs , Due to lack of the possibility of determining the monetary value to it.

             The research began trying to develop solutions to the problem of the research , which is the actual measuring nothingness of environmental pollution for research sample plant and It’s comparison to local and international environmental pollution standards , for the purpose of adoption in the imposi

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Publication Date
Thu Oct 30 2008
Journal Name
College Of Islamic Sciences
Ruling on combining prayers without excuse when needed
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Jurisprudence is one of the most honorable sciences in value, and the greatest of them in reward. Through it, the rulings of religion are known. He, may God’s prayers and peace be upon him, said: ((Whoever God desires good, He gives him understanding of religion)), and through it, the legal rulings and what is related to them are known from what is permissible and forbidden.
And prayer is the believer’s ascent to his Lord, with which the heart is at peace and the soul is at ease. If he, may God’s prayers and peace be upon him, was overwhelmed by an issue or something became difficult for him, he would panic in prayer and be reassured by it. It was necessary for the students of knowledge to investigate its aspects and its secrets

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Whoever Abu Dawood said about him is weak in his Sunan
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Abstract

The research was limited to those whom Imam Abu Dawood

described in his Sunan as weak, so this research does not include

narrators who carried descriptions indicating weakness such as

ignorance or others, nor does it include hadiths that the Imam

described as weak.

The number of narrators whom Imam Abu Dawood described as

weak has reached six narrators, and my methodology was to

mention the words of Imam Abu Dawood, then transfer the

sayings of other advanced scholars, as well as the sayings of

Imam Abu Dawood in his other books, if any, to show the extent

of compatibility between these sayings.

I have reached the following resul

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
Training Needs for Teachers from the Educational Professional Development Center
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The research aims to characterize the strategic plan of the Educational Professional Development Center, to reveal the most important training needs for teachers from this center, to reveal the extent to which this center meets those needs, and to identify the differences between teacher responses about the degree of importance, availability of those needs according to variables of sex, specialization, and years of experience. This descriptive study adopted a questionnaire applied to (256) teachers in the K.S.A. The results of the study showed that all training needs ranged in the degree of importance from large to very large and that the most important were the skills associated with communicating with members of the learning community.

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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
تحقيق القسم السادس من مخطوطة خبرة الفقهاء للفرغاني
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    In fact, the main idea of ​​the manuscript is to take note of a branch of Islamic jurisprudence, which is the science of jurisprudential and this manuscript in its title and subject to the men of knowledge of jurisprudence because of its ambiguity calls for thinking, and the brainstorming mood to test the intelligence of jurisprudence, Of students of knowledge jurisprudence. This section contains (25) questions starting with the question (101) and ending with (125) .

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Publication Date
Sun Apr 28 2019
Journal Name
Arab Science Heritage Journal
تحقيق تحقيق القسم الثاني من مخطوطة خبرة الفقهاء
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In fact, the main idea of ​​the manuscript is to deal with  subdivision science of Islamic jurisprudence, it has a touch of ambiguity that attract all knowledge men , many students like to study it according to its ambiguity and trying to solve

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Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Sub–Nyquist Frequency Efficient Audio Compression
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This paper presents the application of a framework of fast and efficient compressive sampling based on the concept of random sampling of sparse Audio signal. It provides four important features. (i) It is universal with a variety of sparse signals. (ii) The number of measurements required for exact reconstruction is nearly optimal and much less then the sampling frequency and below the Nyquist frequency. (iii) It has very low complexity and fast computation. (iv) It is developed on the provable mathematical model from which we are able to quantify trade-offs among streaming capability, computation/memory requirement and quality of reconstruction of the audio signal. Compressed sensing CS is an attractive compression scheme due to its uni

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
The Ash'aris and their position on faith, An Ideological Study: الايمان
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The Ash'aris and their position on faith, An Ideological Study

Omed AbdulQader rasool               

College of Islamic Sciences/Salahaddin University-Erbil

Abstract

The concept of faith is very complex, and there are a lot of talk about it among the major Islamic groups such as the Kharijites, the Mu'tazila, the Jahmiyya and others, because of its great importance, and the worldly and eschatological effects it entails according to the elements of faith such as recognition, ratification and action.

The researcher chose one sect, which is the

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الموقف الأوربي من الملف النووي الإیراني (ألمانیا أنموذجا)
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The research tries to discuss the European attitude towards the Iranian nuclear
activities withen its ambitious nuclear program. It studies the European endeavor to settle
this problem peacefully or to solve it by exerting economic and diplomatic pressures on the
Iranian leadership so, it will give up its nuclear ambitions.
Germany exerts single efforts and others withen the European Troika to follow up
the Iranian nuclear case attempting to prevent Iran from acquiring nuclear weapon which
gives Iran a distinguished regional status. Thus , this situation will lead the current regional
equivalence become unbalanced as well as it is conducive to dangerous consequences , to
endanger the security of Israel is the most

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Unpublished Cuneiform texts from Tell Abu Inteek
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Produced ancient Iraqi civilization among the ingredients of civilization as a result of
human interaction with the environment in which they live , and began this ingredient in a
simple and took vary and evolve with the evolution of human life itself.
And passing epoch long time occupied by this civilization in the land of Mesopotamia,
which reflected the legibility Althelol archaeological scattered in most parts of this land
emerged features of this civilization has been able shovels prospectors that secreted into the
essence of knowledge to the archaeological researcher and specialist process of analysis and
extrapolation of all information contained and provided by the missions excavation which
began in archae

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