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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 Oct 02 2024
Journal Name
International Development Planning Review
THE EFFECT OF EXERCISES USING A MINI SQUASH COURT ON IMPROVING SOME MOTOR ABILITIES AND LEARNING SOME BASIC SKILLS FOR PLAYERS AGED 10-12 YEARS
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Publication Date
Wed Oct 02 2024
Journal Name
International Development Planning Review
THE EFFECT OF EXERCISES USING A MINI SQUASH COURT ON IMPROVING SOME MOTOR ABILITIES AND LEARNING SOME BASIC SKILLS FOR PLAYERS AGED 10-12 YEARS
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Publication Date
Sat Dec 30 2023
Journal Name
Basrah Journal Of Surgery
Can Hyaluronic acid gel enhance wound healing faster than Advanced Platelets Rich Fibrin following surgical removal of impacted mandibular third molars? A Randomized Controlled Trial
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Publication Date
Thu Jan 06 2022
Journal Name
Chemical Papers
A solvent collection technique using dispersive liquid–liquid microextraction coupled with spectrophotometry for the trace determination of folic acid in pure, dosage forms and flaxseed
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A simple, rapid and environmentally friendly dispersive liquid–liquid microextraction method-based spectrophotometric method for the trace determination of folic acid has been developed. The proposed method is based on the formation of a deep yellow product via reaction of folic acid and 1,2-naphthoquine-4-sulfonate at pH = 9. The formed complex was extracted using a mixture of chloroform and ethanol. Then, the tiny organic droplets were measured at λ = 520 nm. At the optimum conditions, linearity was ranged from 0.05 to 1.5 μg/mL for the standard and samples, with a linear correlation coefficient of 0.9996. The detection limits were 0.02, 0.027, 0.03, 0.02 and 0.04 μg/mL for standard, tablet (5 mg), tablet (1 mg), syrup and fl

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Heterogeneity on Capillary Pressure and Relative Permeability Curves in Carbonate Reservoirs. A Case Study for Mishrif Formation in West Qurna/1 Oilfield, Iraq
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The special core analysis tests were accomplished on a set of core plugs for Mishrif Formation (mA, mB1, and mB2cde/mC units) in West Qurna/1 oilfield, southern Iraq. Oil relative permeability (Kro) data and the Corey-type fit of the data as functions of the brine saturation at the core outlet face for individual samples in the water-oil imbibition process to estimate relative permeability measurements by the centrifuge method were utilized. Identical correlations for oil and water relative permeabilities were extracted by steady-state and unsteady-state methods. For the mA samples, the gas-water capillary pressure curves were within a narrow range (almost identical) indicating that mA is a homogeneous unit. Kro curves for three mB2

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Publication Date
Tue Oct 01 2019
Journal Name
International Journal Of Drug Delivery Technology
Simple and Rapid Method For Estimate of Propranolol With Bi (III) Via Long-Distance Chasing Photometer (NAG-ADF-300-2) Utilization Continuous Flow Injection Analysis
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A simple, sensitive and rapid method was used for the estimate of: Propranolol with Bi (III) to prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on a reaction between propranolol and Bi (III) in an aqueous medium to obtain a yellow precipitate. Optimum parameters were studied to increase the sensitivity for the developed method. A linear range for calibration graph was 0.1-25 mmol/L for cell A and 1-40 mmol/L for cell B, and LOD 51.8698 ng/200 µL and 363.0886 ng /200 µL , respectively to cell A and cell B with correlation coefficient (r) 0.9975 for cell A, 0.9966 for cell B, RSD% was lower than 1%, (n = 8) for the

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Preparation, Study and Theortical Treatment of Co(II) Ni(II) Cu(II) and Zn(II) Schiff Base Coplexes with Sodium [N-(hydroxyl naphtholidine) Glycine imino].
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Anew Schiff base (NaHL) has been prepared from the reaction between the salt of amino acid glycine with 2-hydroxy naphthaldehyde. By tridentate Schiff base of (ONO), donors were characterized by using U.V and spectrophotometer techniques. Complexes of Co(II) Ni(II) Cu(II) and Zn(II) ion with the ligand have been prepared, these complexes were identified by infrared, electronic spectral data, elemental analysis, magnetic moments, and molar conductivity measurements. It is concluded from the elemental analysis that all the complexes have (1:2) [metal:ligand] molar ratios, octahedral, with the exception to Zn(II) complex which have (1:1)[metal:ligand] molar ratio.

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Some Transition Metal Complexes with a New2-(1,2-dihydroxyethyl-1-(2-mercaptophenyl)-5-(2 mercaptophenylimino)-2,5-dihydro-1H-pyrrol-3,4- diol.
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2-(1,2-dihydroxy ethyl -1- (2-mercaptophenyl)-5-(2-mercaptophenyl imino)-2,5-dihydro-1H-pyrrol-3,4-diol(H2L`)a lactam derivative of L-ascorbic acid was prepared by reaction of 5,6-O-isopropylidene L-ascorbic acid with 2-amino thiophenol in a mole ratio of (1:2) respectinely. A series of new metal complexes of this ligand (H2L`) were prepared by a reaction with the chlorides of Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II). The new ligand and its metal complexes were characterized by C.H.N.,1H and 13C NMR, IR as well as UV-Visible spectra and mass spectra of Ni(II) and Zn(II) complexes was also done. Atomic absorption of the metal percentage, electrical conductivity and magnetic measurements at room temperature was ca

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Publication Date
Wed Jan 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Computed tomographic measurement of maxillary sinus volume and dimension in correlation to the age and gender (comparative study among individuals with dentate and edentulous maxilla)
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Background : Although development and progress in various diagnostic methods, but still identification of remnants of skeletal and decomposing parts of human is one of the most difficult skills in forensic medicine . Gender and age estimation is also considering an important problem in the identification of unknown skull. The aims of study: To estimate volume and dimension of maxillary sinus in individuals with dentate and edentulous maxillae using CT scan, and to correlate the maxillary sinus volume in relation to gender and age. Materials and Methods : This study included 120 patients ranged from (40-69 years), divided into two groups, dentate group with fully dentate maxilla and edentulous group with complete edentulous maxilla, and e

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
B(Ml) and (I1 II f<MJ) II li) for one and two bodies of even-even Ba(A=l30-136) isotopes using IBM-1
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In   the   present    work    the    nuclear    structure   of   even-even

Ba(A=130-136,   Z=56)  isotopes   was  studied   using  (IBM-1).  The reduced matrix  element of magnetic dipole moment  (11  II f(Ml) II/,) and the magnetic dipole transitions probability B(M 1) were calculated

for one and two bodies of even-even Ba(A=lJ0-136, Z=56). A good

agreement had been found of present with available experimental  data.

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