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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 May 01 2018
Journal Name
Journal Of Physics: Conference Series
Antibacterial Activity Of ternary semiconductor compounds AgInSe2 Nanoparticles Synthesized by Simple Chemical Method
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Publication Date
Sun Jun 21 2020
Journal Name
Baghdad Science Journal
Synthesis of Gold Nanoparticles by using Batch Method and Study its Antibacterial Activity
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The research involves preparing gold nanoparticles (AuNPs) and studying the factors that influence the shape, sizes and distribution ratio of the prepared particles according to Turkevich method. These factors include (reaction temperature, initial heating, concentration of gold ions, concentration and quantity of added citrate, reaction time and order of reactant addition). Gold nanoparticles prepared were characterized by the following measurements: UV-Visible spectroscopy, X-ray diffraction and scanning electron microscopy. The average size of gold nanoparticles was formed in the range (20 -35) nm. The amount of added citrate was changed and studied. In addition, the concentration of added gold ions was changed and the calibration cur

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Publication Date
Tue Jan 01 2019
Journal Name
Optical And Quantum Electronics
Photocatalytic activity of anatase titanium dioxide nanostructures prepared by reactive magnetron sputtering technique
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Publication Date
Mon Nov 20 2028
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETERMINATION OF OPTIMAL CONDITIONS FOR CAROTENOIDS PRODUCTION BY CHEMICAL MUTANAT LOCAL ISOLATE RHODOTORUL MUCILAGENOSA M.: DETERMINATION OF OPTIMAL CONDITIONS FOR CAROTENOIDS PRODUCTION BY CHEMICAL MUTANAT LOCAL ISOLATE RHODOTORUL MUCILAGENOSA M.
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The aim of this study was to increasing natural carotenoides production by a locally isolate Rodotorula mucilagenosa M. by determination of the optimal conditions for growth and production of this agents, for encouragest to use it in food application permute artificial pigments which harmfull for consumer health and envieronmental. The optimal condition of carotenoides production from Rhodotorula mucilaginosa M were studied. The results shows the best carbon and nitrogen source were glucose and yeast extract. The carotenoids a mount production was 47430 microgram ̸ litter and 47460 microgram ̸ litter, respectively, and the optimum temperature was 30°C, PH 6, that the carotenoides a mount was 47470 microgram ̸ litter and 47670 microgr

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Publication Date
Tue Nov 13 2012
Journal Name
Wireless Personal Communications
Design and Implementation of a Scalable RFID-Based Attendance System with an Intelligent Scheduling Technique
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Publication Date
Tue Jan 01 2019
Journal Name
Cogent Engineering
IEC 60909 and ANSI standards comparison with ASCC based fault calculations of Iraqi power system
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Publication Date
Tue Jan 18 2022
Journal Name
Iraqi Journal Of Science
The Limitation of Pre-processing Techniques to Enhance the Face Recognition System Based on LBP
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Most systems are intelligent and the industrial world is moving now towards
technology. Most industrial systems are now computerized and offer a high speed.
However, Face recognition is a biometric system that can identify people from their
faces. For few number of people to be identified, it can be considered as a fast
system. When the number of people grew to be bigger, the system cannot be adopted
in a real-time application because its speed will degrade along with its accuracy.
However, the accuracy can be enhanced using pre-processing techniques but the
time delay is still a challenge. A series of experiments had been done on AT&TORL
database images using Enhanced Face Recognition System (EFRS) that is

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Publication Date
Mon Dec 16 2024
Journal Name
Light & Engineering
The Design and Experimental Realization of a Laser-Based Heating System Using Recycled Laser Module
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Laser is a powerful device that has a wide range of applications in fields ranging from materials science and manufacturing to medicine and fibre optic communications. One remarkable

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Design and implementation of a Deep Learning-based Intelligent Electronic Lock Door Entry Control System
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    The Internet of Things (IoT) technology and smart systems are playing a major role in the advanced developments in the world that take place nowadays, especially in multiple privilege systems. There are many smart systems used in daily human life to serve them and facilitate their tasks, such as alarm systems that work to prevent unwanted events or face detection and recognition systems. The main idea of this work is to capture live video using a connected Pi camera, save it, and unlock the electric strike door in several ways; either automatically by displaying a live video connected via USB webcam using a deep learning algorithm of facial recognition and OpenCV or by RFID technology, as well as by detecting abnormal entrance wit

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Publication Date
Sat Jan 01 2022
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Construct an efficient distributed denial of service attack detection system based on data mining techniques
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<span>Distributed denial-of-service (DDoS) attack is bluster to network security that purpose at exhausted the networks with malicious traffic. Although several techniques have been designed for DDoS attack detection, intrusion detection system (IDS) It has a great role in protecting the network system and has the ability to collect and analyze data from various network sources to discover any unauthorized access. The goal of IDS is to detect malicious traffic and defend the system against any fraudulent activity or illegal traffic. Therefore, IDS monitors outgoing and incoming network traffic. This paper contains a based intrusion detection system for DDoS attack, and has the ability to detect the attack intelligently, dynami

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