Preferred Language
Articles
/
jeasiq-926
Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A reflection of the integration of accounting income and economic value added on the decisions of investors
...Show More Authors

           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 27 2018
Journal Name
The Iraqi Geological Journal
CHRONOSTRATIGRAPHICALLY BASED RESERVOIR MODEL FOR CENOMANIAN CARBONATES, SOUTHEASTERN IRAQ OILFIELDS
...Show More Authors

The Cenomanian – Turronian sedimentary succession in the south Iraq oil fields, including Ahmadi, Rumaila, Mishrif and Khasib formations have undergone into high-resolution reservoir-scale genetic sequence stratigraphic analysis. Some oil-wells from Majnoon and West-Qurna oil fields were selected as a representative case for the regional sequence stratigraphic analysis. The south Iraqi Albian – Cenomanian – Turronian succession of 2nd-order depositional super-sequence has been analyzed based on the Arabian Plate chronosequence stratigraphic context, properly distinguished by three main chrono-markers (The maximum flooding surface, MFS-K100 of the upper shale member of Nahr Umr Formation, MFS-K140 of the upper Mishrif carbonate

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
International Medical Journal
Effect of Accelerated Canine Retraction by Vitamin D3 Local Administration on Apical Root Resorption, Alveolar Bone Integrity, and Chair-side Time: A Prospective Clinical Study.
...Show More Authors

Objectives: To evaluate the effect of vitamin D3 local injections on apical root resorption, alveolar bone integrity, and chair-side time following three and six months of canine retraction. Subjects and Methods: Seventeen adult patients (18-35 years old) of class I and II malocclusions were recruited, who required bilateral maxillary 1st premolars extraction before starting maxillary canines retraction. The experimental side received 25 pg dose of vitamin D3 injected locally into the distal periodontal sulcus of the canine (before force application) every three weeks, while the control side received retraction force only. Periapical radiographic evaluation was conducted after 3 and 6 months of the start of canines' retraction. Results: At

... Show More
Preview PDF
Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Synthesis of Multifunctional Polymers Based on Tert-Butyl Acrylamide/Octyl Acrylate as Lubricant Additives and Adsorbents for Copper Ion from Aqueous Solution
...Show More Authors

Two homopolymeric and three copolymeric additives for base oil were synthesized using octyl acrylate (OA) and tert-butyl acrylamide (TBA) monomers. The two additives named P1 and P2 are the homopolymers of TBA and OA, respectively, whereas copolymeric additives named Co1, Co2, and Co3 were synthesized by varying the ratios of TBA:OA as 1:3, 3:1 and 1:1, respectively. The prepared polymers were characterized by Fourier Transform Infrared (FTIR). Based on the solubility of synthesized polymers in base oil and reactivity ratios of TBA/OA copolymer (0.222, 0.434) calculated by Fineman-Ross method, P2, Co1, Co2 and Co3 were selected to evaluate their performance as pour point depressant (PPD), viscosity improver (VII), and anticorrosion addit

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
Effects of international variables on the principle of citizenship in Arab countries: "Kuwait as a Model"
...Show More Authors

The principle of citizenship has international dimensions that affect the application of the principle, such as the structure of the international system, and the control of the concepts of globalization, international organizations which played an important role in the consolidation of this principle.

The problem of the study revolves around the effects of international variables on the principle of citizenship in Kuwait during the period 1991-2018.

The study used several indicators, such as: the rule of law, achieving the principle of separation of powers, the right to form parties, the application of the law of nationality, and racial discrimination, women's rights, and freedom of expression.

View Publication Preview PDF
Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The art of patchwork in designing and making night gowns and their supplements: The art of patchwork in designing and making night gowns and their supplements
...Show More Authors

Abstract:
If we neglect the value of historical fashions as a source of inspiration for
contemporary fashion designers we will neglect a treasure of original designs.
In neglecting such a treasure how could we then know what is original. Today
the most famous fashion designers are often inspired, in the outwardly from
and internal lines of their fashions, by fashion designed during the ages of the
past.
Designers can find such fashions in books of history and museums. But
the historical ages are not equal in the fertility of the originality and novelty of
their fashions. Thus the contemporary designer may not find the old designs
inspiring so he invents them.
The researcher was keen in this paper to inclu

... Show More
View Publication Preview PDF
Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Power System Stabilizer PSS4B Model for Iraqi National Grid using PSS/E Software
...Show More Authors

To damp the low-frequency oscillations which occurred due to the disturbances in the electrical power system, the generators are equipped with Power System Stabilizer (PSS) that provide supplementary feedback stabilizing signals. The low-frequency oscillations in power system are classified as local mode oscillations, intra-area mode oscillation, and interarea mode oscillations. Double input multiband Power system stabilizers (PSSs) were used to damp out low-frequency oscillations in power system. Among dual-input PSSs, PSS4B offers superior transient performance. Power system simulator for engineering (PSS/E) software was adopted to test and evaluate the dynamic performance of PSS4B model on Iraqi national grid. The res

... Show More
View Publication Preview PDF
Crossref (7)
Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Designing Interactive Educational Website for Highschool Students in Iraq
...Show More Authors

publishing has become a large space in the field of interactive education and modern pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find design The study, which included the problem of

... Show More
View Publication
Crossref
Publication Date
Sun May 01 2022
Journal Name
Rimak International Journal Of Humanities And Social Sciences
BUILDING THE MEDIA MESSAGE AND DESIGNING IT THROUGH INFOGRAPHICS
...Show More Authors

The study aims to identify how to build the media message in an artistic design style (infographic) to reach the mechanism of building the media message by infographic in the researched news sites. For the survey method, which is one of the best methods used to study the subject of the research, the researcher used the method of content analysis, the employee of the research tool, a quantitative and qualitative content analysis form for the study of 74 infographics that appeared during the research period in the research sample sites. The study revealed a number of results, most notably 1. The surveyed sites employed the information in a manner based on images, shapes and data, that is, through the use of the visual element and the

... Show More
View Publication
Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Diyala Journal Of Engineering Sciences
Design and Simulation of parallel CDMA System Based on 3D-Hadamard Transform
...Show More Authors

Future wireless systems aim to provide higher transmission data rates, improved spectral efficiency and greater capacity. In this paper a spectral efficient two dimensional (2-D) parallel code division multiple access (CDMA) system is proposed for generating and transmitting (2-D CDMA) symbols through 2-D Inter-Symbol Interference (ISI) channel to increase the transmission speed. The 3D-Hadamard matrix is used to generate the 2-D spreading codes required to spread the two-dimensional data for each user row wise and column wise. The quadrature amplitude modulation (QAM) is used as a data mapping technique due to the increased spectral efficiency offered. The new structure simulated using MATLAB and a comparison of performance for ser

... Show More
View Publication Preview PDF
Crossref