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
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Fuzzy-assignment Model by Using Linguistic Variables
...Show More Authors

      This work addressed the assignment problem (AP) based on fuzzy costs, where the objective, in this study, is to minimize the cost. A triangular, or trapezoidal, fuzzy numbers were assigned for each fuzzy cost. In addition, the assignment models were applied on linguistic variables which were initially converted to quantitative fuzzy data by using the Yager’sorankingi method. The paper results have showed that the quantitative date have a considerable effect when considered in fuzzy-mathematic models.

View Publication Preview PDF
Scopus (5)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Gas Sensor Application of New Composite Based on MWCNTs:CoPc:Metal Oxide
...Show More Authors

The synthesis of new substituted cobalt Phthalocyanine (CoPc) was carried out using starting materials Naphthalene-1,4,5, tetracarbonic acid dianhydride (NDI) employing dry process method. Metal oxides (MO) alloy of (60%Ni3O4 40%-Co3O4 ) have been functionalized with multiwall carbon nanotubes (F-MWCNTs) to produce (F-MWCNTs/MO) nanocomposite (E2) and mixed with  CoPc to yield (F-MWCNT/CoPc/MO) (E3). These composites were investigated using different analytical and spectrophotometric methods such as 1H-NMR (0-18 ppm), FTIR spectroscopy in the range of (400-4000cm-1), powder X-rays diffraction (PXRD, 2θ o = 10-80), Raman spectroscopy (0-4000 cm-1), and UV-Visib

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The effectiveness of the Iraqi banking system in dealing with the effects of fiscal austerity policy
...Show More Authors

Abstract:

    Under the state scenario, fiscal policy will not be able to use the oil surpluses optimally and economically and society, as long as these surpluses are not directed by public expenditure towards new productive investments and by following the path of fiscal policy after one year 2003 and until 2013 we note that it is based on the method of spending (excessive) consumption, and did not take any action towards the budget deficit planned at the beginning of the fiscal year, and the actual surplus at the end of the fiscal year, which represents the highest expenditure in the budget, Salaries and wages of workers in various government agencies with the expansion of spending on the security side.&n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Machine Learning Based Crop Yield Prediction Model in Rajasthan Region of India
...Show More Authors

     The present study investigates the implementation of machine learning models on crop data to predict crop yield in Rajasthan state, India. The key objective of the study is to identify which machine learning model performs are better to provide the most accurate predictions. For this purpose, two machine learning models (decision tree and random forest regression) were implemented, and gradient boosting regression was used as an optimization algorithm. The result clarifies that using gradient boosting regression can reduce the yield prediction mean square error to 6%. Additionally, for the present data set, random forest regression performed better than other models. We reported the machine learning model's performance using Mea

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Crisis management according to the strategic leadership - the interactive role of decision support systems. (An exploratory study at the Ministry of Industry and Minerals / the State Company for Steel Industries)
...Show More Authors

The researcher aims to Diagnose the reality of research variables, strategic leadership and decision support systems, and their impact on crisis management in the General Company for Steel Industries because of their important role in preventing crises and reducing their occurrence for the research company in particular and other companies in general affiliated with the Ministry of Industry and Minerals, as well as clarifying theoretical concepts of research variables As it included the answer to questions related to the research problem, including (Is there an impact of the strategic leadership in managing crises if decision support systems are used), and the researcher adopted the descriptive and analytical approach in its comp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Accuracy Evaluation of Digital Elevation Model Created Using Handheld Global Positioning System Receivers
...Show More Authors

This study aims to assess the accuracy of digital elevation model (DEM) created with utilization of handheld Global Positioning System (GPS) and comparing with Advanced Spaceborne Thermal Emission and Reflection Radiometer Global Digital Elevation Model (ASTER GDEM), version 2. It is known that the quality of the DEM is affected by both of accuracy of elevation at each pixel (absolute accuracy) and accuracy of presented morphology (relative accuracy). The University of Baghdad, Al Jadriya campus was selected as a study area to create and analysis the resulting DEM. Additionally, Geographic Information System (GIS) was used to visualize, analyses and interpolate GPS track points (elevation data) of the study area. In this

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Conjunctive Adverbials Used by Iraqi Men and Women Authors
...Show More Authors

This paper highlights the main features of conjunctive adverbials and their occurrence in English academic prose. It accounts for the semantic roles of conjunctive adverbials, forms in which they are used, their positions within a sentence, and their frequency of occurrence in different registers with special reference to academic prose. It also tries to investigate possible differences in men's and women's use of conjunctive adverbials.
Keyword: conjunctive adverbials, linking adverbials, stance adverbials, circumstance adverbials, academic prose

View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Design and Performance Investigation of a Solar- Powered Biological Greywater Treatment System in the Iraqi Climate
...Show More Authors

            The increase in population resulted in an increase in the consumption of water. The present work investigates the performance of a recycling solar- powered greywater treatment system for the purposes of irrigation, used to reduce the amount of waste grey water and reduce electricity consumption and reduce the costs of constructing large scale water treatment plants. The system consumes about 3814W per hour and provides water treatment about 1.4 m3 per day. The proposed system is designed to    residential, office and governmental buildings application. Tests are conducted in an office building at the Ministry of Science and Technology site in Baghdad. Laboratorial water samples testing analyses are co

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
"The Impact of International Public Sector Accounting Standards (IPSASs) on the Public Budget in Iraq"
...Show More Authors

     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Dec 29 2017
Journal Name
Al-khwarizmi Engineering Journal
Microcontroller – Based Spectrum Analyzer
...Show More Authors

This work includes design, implementation and testing of a microcontroller – based spectrum analyzer system. Both hardware and software structures are built to verify the main functions that are required by such system. Their design utilizes the permissible and available tools to achieve the main functions of the system in such a way to be modularly permitting any adaptation for a specific changing in the application environment. The analysis technique, mainly, depends on the Fourier analysis based methods of spectral analysis with the necessary required preconditioning processes. The software required for waveform analysis has been prepared. The spectrum of the waveform has been displayed, and the instrument accuracy has been checked.

... Show More
View Publication