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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
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Eco-Friendly Synthesized of CuO Nanoparticles Using Anchusa strigosa L. Flowers and Study its Adsorption Activity
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            Environmentally friendly copper oxide nanoparticles (CuO NPs) were prepared with a green synthesis route via Anchusa strigosa L.  Flowers extract. These nanoparticles were further characterized by FTIR, XRD and SEM techniques. Removing of Gongo red from water was applied successfully by using synthesized CuO NPs which used as an adsorbent material. It was validated that the CuO NPs eliminate Congo red by means of adsorption, and the best efficiency of adsorption was gained at pH (3). The maximum adsorption capacity of CuO NPs for Congo red was observed at (35) mg/g. The equilibrium information for adsorption have been outfitted to the Langmuir, Freundlich, Temkin and Halsey adsorption isot

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Accounting measurement of intangible assets (websites) within the framework of international financial reporting standards An applied study between a sample of Iraqi commercial banks)
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The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

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Publication Date
Sat May 01 2021
Journal Name
Chemical Engineering Research And Design
Ternary glycerol-based deep eutectic solvents: Physicochemical properties and enzymatic activity
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The present study investigates deep eutectic solvents (DESs) as potential media for enzymatic hydrolysis. A series of ternary ammonium and phosphonium-based DESs were prepared at different molar ratios by mixing with aqueous glycerol (85%). The physicochemical properties including surface tension, conductivity, density, and viscosity were measured at a temperature range of 298.15 K – 363.15 K. The eutectic points were highly influenced by the variation of temperature. The eutectic point of the choline chloride: glycerol: water (ratio of 1: 2.55: 2.28) and methyltriphenylphosphonium bromide:glycerol:water (ratio of 1: 4.25: 3.75) is 213.4 K and 255.8 K, respectively. The stability of the lipase enzyme isolated from porcine pancreas (PPL) a

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Ni2+, Pt4+, Pd2+, and Mn2+ Metal ions Complexes with Azo Derived from Quinolin-2-ol and 3-amino-N-(5-methylisoxazol-3-yl) Benzenesulfonamide: Synthesis, Characterization, Thermal Study ,and Antioxidant Activity
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Diazotization reaction between quinolin-2-ol and (2-chloro-1-(4-(N-(5-methylisoxazol-3-yl)sulfamoyl)phenyl)-2l4-diazyn-1-ium was carried out resulting in ligand-HL, this in turn reacted with the next metal ions (Ni2+, Pt4+, Pd2+, and Mn2+)  forming stable complexes with unique geometries such as (tetrahedral for both Ni2+ and Mn2+, octahedral for Pt4+ and square planer for Pd2+ ). The creation of such complexes was detected by employing spectroscopic means involving ultraviolet-visible which proved the obtained geometries, fourier transfer proved the formation of azo group and the coordination with metal ion through it. Pyrolysis (TGA &

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Modified Mathematical Model of Tumor Treatment by Radiotherapy
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In this research, a mathematical model of tumor treatment by radiotherapy is studied and a new modification for the model is proposed as well as introducing the check for the suggested modification. Also the stability of the modified model is analyzed in the last section.

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Publication Date
Wed Sep 30 2020
Journal Name
College Of Islamic Sciences
The Breadth in the meaning of the "from Surah Maryam as a model.
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Prepositions have a key function, which is to associate parts of a sentence, called letters In addition, it adds the meanings of the verbs to the names, ie reached by them, and called by the coffin characters Qualities..

          I chose to search for the meaning of the preposition "from" in Surat Maryam to know its meanings in terms of originality and expansion, so the title of the research (the meanings of preposition "from" in terms of originality and expansion in Surat Maryam model(

 

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Learning for Scientific Culture by Using Interactive Whiteboard According to the Faculty of the University of Baghdad Viewpoint
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The progress of science in all its branches and levels made great civilized changes of
our societies in the present day, it's a result of the huge amount of knowledge, the increase of
number of students, and the increase of community awareness proportion of the importance of
education in schools and universities, it became necessary for us as educators to look at
science from another point of view based on the idea of scientific development of curricula
and teaching methods and means of education, and for the studying class environment as a
whole, by computer and internet use in education to the emergence of the term education
technology, which relies on the use of modern technology to provide educational content to<

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Comparing Weibull Stress – Strength Reliability Bayesian Estimators for Singly Type II Censored Data under Different loss Functions
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     The stress(Y) – strength(X) model reliability Bayesian estimation which defines life of a component with strength X and stress Y (the component fails if and only if at any time the applied stress is greater than its strength) has been studied, then the reliability; R=P(Y<X), can be considered as a measure of the component performance. In this paper, a Bayesian analysis has been considered for R when the two variables X and Y are independent Weibull random variables with common parameter α in order to study the effect of each of the two different scale parameters β and λ; respectively, using three different [weighted, quadratic and entropy] loss functions under two different prior functions [Gamma and extension of Jeffery

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Biogas Production by Anaerobic Digestion of Date Palm Pulp Waste
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The purpose of this preliminary study is to verify the possibility of using Iraqi Zahdi date palm biomass as a resource for biogas production, methane in particular using thermophilic anaerobic digestion with waste water treatment activated sludge. Moreover, is to investigate the influence of extra nutrients addition to the digestion mixture. Biogas was captured in sealed jars with remote sensing modules connected to computer with integrated program to record the gas pressure continuously. A total gas pressure with 67% Methane was produced from date pulp waste fermentation with a yield of 0.57 Lit for each gram volatile solid of substrate. Addition of 1% yeast extract solution as nutrient increased Methane yield in liters by 5.9%. This i

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Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
Dependence on Media and the Formation of the Level of the Academic Elite's Knowledge concerning United Nations' Affairs (A research based on a doctoral thesis)
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The UN organization is considered one of the most important organizations at the international level. It has accomplished multiple tasks and roles of many different issues and events that hit the developing and advanced world countries. It has performed a series of procedures and laws that have had an impact on ending the wars and conflicts that plagued some countries and continued for a period of time in the past. Moreover, it has improved the level of the international relations between a number of countries due to the problems and incidents took place between them. It has relied on finding solutions and treatments for humanitarian problems such as the preservation of the environment, preventing the spread of epidemics and diseases Thi

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