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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 Dec 24 2024
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 18, Nº. 4, 2023, Págs. 361-363
The Effect of a Training Curriculum in Developing the Speed Endurance and Strength Characterized By Speed for the Muscles of the Legs for Female Basketball Students
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Autorías: Mariam Liwa Abdel Fattah, Liqaa Abdullah Ali. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 4, 2023. Artículo de Revista en Dialnet.

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
New Mode of On- Line Automation: Chemilumino-Fluoro Metric Method for the Determination of Hydrogen Peroxide by Fluorescence Energy Transfer Using Ploy Acrylic Acid Gel Beads
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Hydrogen peroxide was determined by a new , accurate , sensitive and rapid method via continuous mode of FIA coupled with total luminescence measurement which include the chemiluminescence generated ,based on the oxidation of Luminol which is loaded on poly acrylic acid gel beads by hydrogen peroxide in presence of Cobalt (II) ion as a chemiluminescence catalyst and the fluorescence that was created by the insitu radiation of the released chemiluminescence light. Fluorescien molecule was used as an accepter fluorophore where it is irradiated internally and instantly by the generation of luminol chemiluminescence light as internal source for irradiation of fluorescien molecule (Fluorescence Energy Transfer (FRET) ) . It can easily give fl

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
SiCi_xNxthin films preparation by TEA-Co2 Laser induced Vapor-phase reaction and study of the nature of chemical bonds and some their electrical and optical properties
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A pulsed (TEA-0O2) laser was used to dissociate molecules of silane ethylene (C2I-14) and ammonia (NH3) gases, through collision assisted multiple photon dissociation (MPD) to deposit(SiC i_xNx) thin films, where the X-values are 0, 0.13 and 0.33, on glass substrate at T,----648 K. deposition rate of (0.416-0.833) nm/pulse and thickness of (500-1000)nm .Fourier transform infrared spectrometry (FT-IR) was used to study the nature of the chemical bonds that exist in the films. Results revealed that these films contain complex networks of the atomic (Si, C, and N), other a quantity of atomic hydrogen and chemical bonds such as (Si-N, C-N, C-14 and N-H).Absorbance and Transmittance spectra in the wavelength range (400-1100) nm were used to stud

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
Heated and silent adoration in the novel of " Desert of Love" by Francois Mauriac: Passions dévorantes et cachées dans Le Désert de lʼAmour de François Mauriac
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  François Mauriac’s novel The Desert of Love (1949) puts the reader before an experienced sociologist who is skillfully able to analyze the most mysterious human emotions and feelings.  The writer's starting point is that people are similar in feelings but different in behavior. He severely criticized the aristocratic class and uncovered its defects and faults.

         The novelist presents Courege's family as an example of the aristocratic class. It is a family torn by hatred, selfishness and disagreements due to absence of intimacy and love. This poisoned environment pushes the father and his son, Raymond, to search away for emotional ventures and banned relations

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Publication Date
Sun Jul 01 2012
Journal Name
American Journal Of Veterinary Research
Effect of brachycephalic, mesaticephalic, and dolichocephalic head conformations on olfactory bulb angle and orientation in dogs as determined by use of in vivo magnetic resonance imaging
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Abstract<p><bold>Objective</bold>—To determine the effect of head conformation (brachycephalic, mesaticephalic, and dolichocephalic) on olfactory bulb angle and orientation in dogs by use of in vivo MRI.</p><p><bold>Animals</bold>—40 client-owned dogs undergoing MRI for diagnosis of conditions that did not affect skull conformation or olfactory bulb anatomy.</p><p><bold>Procedures</bold>—For each dog, 2 head conformation indices were calculated. Olfactory bulb angle and an index of olfactory bulb orientation relative to the rest of the CNS were determined by use of measurements obtained from sagittal T2-weighted MRI images.</p><p><bold>R</bold></p> ... Show More
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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Hydrogen Energy
Optimisation of operating parameters on the performance characteristics of a free piston engine linear generator fuelled by CNG–H2 blends using the response surface methodology (RSM)
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The free piston engine linear generator (FPELG) is a simple engine structure with few components, making it a promising power generation system. However, because the engine works without a crankshaft, the handling of the piston motion control (PMC) is the main challenge influencing the stability and performance of FPELGs. In this article, the optimal operating parameters of FPELG for maximising engine performance and reducing exhaust gas emissions were studied. Moreover, the influence of adding hydrogen (H2) to compressed natural gas (CNG) fuel on FPELG performance was investigated. The influence of operating parameters on in-cylinder pressure was also analysed. The single-piston FPELG fuelled by CNG blended with H2 was used to run the expe

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Publication Date
Wed Jun 01 2022
Journal Name
مجلة الباحث للعلوم القانونية
الالتزام بضمان سلامة الشخص الحاصل على تطعيم (كوفيد-19)
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بعد مرور عام واكثر على ظهور فيروس كورونا والعالم يواجه تسونامي تلك الجائحة التي تكاد تعصف بالوجود البشري برمته لذا اخذت البشرية على عاتقها مواصلة الجهود والابحاث للوصول الى علاج طبي يتم من خلاله مواجهة هذا الفيروس او التقليل من آثاره التي تهدد الحياة البشرية بالموت المباشر دون الاصابة، مما نتج عن تلك الجهود مجموعة من اللقاحات التي تبنتها الشركات العالمية المسؤولة الا ان الضرورة القصوى التي نتجت عنها تلك الل

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Publication Date
Tue Jan 30 2018
Journal Name
مجلة جامعة الانبار للعلوم القانونية والسياسية
الحماية المدنية للمستهلك في المرحلة السابقة على التعاقد الالكتروني
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يتناول البحث الحماية المدنية للمستهلك في المرحلة السابقة على التعاقد الالكتروني

Publication Date
Tue Mar 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Temperature Effect on Photovoltaic Modules Power Drop
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 Abstract

In order to determine what type of photovoltaic solar module could best be used in a thermoelectric photovoltaic power generation. Changing in powers due to higher temperatures (25oC, 35oC, and 45oC) have been done for three types of solar modules: monocrystalline , polycrystalline, and copper indium gallium (di) selenide (CIGS). The Prova 200 solar panel analyzer is used for the professional testing of three solar modules at different ambient temperatures; 25oC, 35oC, and 45oC and solar radiation range 100-1000 W/m2. Copper indium gallium (di) selenide module   has the lowest power drop (with the average percent

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
الطب الطب العربي وأثره على المعرفة الطبية في أوربا
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This Kind of study has a special importance. Great numbers of Arab Muslims share a lot of their work, their Trans lations & new additions to scientific heritage. They facilitate the indirect way for Europeans to got Greek scientific knowledge. Ibn Sina classified & collected in his book (Law) Galen`s medical publications & he clarified, arranged & make them easy to understand.

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