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 functi

Background and Aim: due to the rapid growth of data communication and multimedia system applications, security becomes a critical issue in the communication and storage of images. This study aims to improve encryption and decryption for various types of images by decreasing time consumption and strengthening security. Methodology: An algorithm is proposed for encrypting images based on the Carlisle Adams and Stafford Tavares CAST block cipher algorithm with 3D and 2D logistic maps. A chaotic function that increases the randomness in the encrypted data and images, thereby breaking the relation sequence through the encryption procedure, is introduced. The time is decreased by using three secure and private S-Boxes rather than using si

     In this paper the design of hybrid retina matching algorithm that is used in identification systems is considered. Retina based recognition is apparent as the most secure method for identification of an identity utilized to differentiate persons.

     The characteristics of Speeded up Robust Feature (SURF) and Binary Robust Invariant Scalable Key-Points (BRISK) algorithm have been used in order to produce a fast matching algorithm than the classical ones, those characteristics are important for real-time applications which usually need quick processing of a growing quantity of data. The algorithm is divided into three stages: retinal image processing and segmentation, extracting the lo

The liver diseases can define as the tumor or disorder that can affect the liver and causes deformation in its shape. The early detection and diagnose of the tumor using CT medical images, helps the detector to specify the tumor perfectly. This search aims to detect and classify the liver tumor depending on the use of a computer (image processing and textural analysis) helps in getting an accurate diagnosis. The methods which are used in this search depend on creating a binary mask used to separate the liver from the origins of the other in the CT images. The threshold has been used as an early segmentation. A Process, the watershed process is used as a classification technique to isolate the tumor which is cancer and cyst.

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Because of the rapid development and use of the Internet as a communication media emerged to need a high level of security during data transmission and one of these ways is "Steganography". This paper reviews the Least Signification Bit steganography used for embedding text file with related image in gray-scale image. As well as we discuss the bit plane which is divided into eight different images when combination them we get the actual image. The findings of the research was the stego-image is indistinguishable to the naked eye from the original cover image when the value of bit less than four Thus we get to the goal is to cover up the existence of a connection or hidden data. The Peak to Signal Noise Ratio(PSNR) and Mean Square Error (

<span lang="EN-US">Proper employment of Hybrid Wind/ PV system is often implemented near the load, and it is linked with the grid to study dynamic stability analysis. Generally, instability is because of sudden load demand variant and variant in renewable sources generation. As well as, weather variation creates several factors that affect the operation of the integrated hybrid system. So this paper introduces output result of a PV /wind via power electronic technique; DC chopper; that is linked to Iraqi power system to promote the facilitating achievement of Wind/ PV voltage. Moreover, PSS/E is used to study dynamic power stability for hybrid system which is attached to an effective region of Iraqi Network. The hybrid system

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Treated effluent wastewater is considered an alternative water resource which can provide an important contribution for using it in different purposes, so, the wastewater quality is very important for knowing its suitability for different uses before discharging it into fresh water ecosystems. The wastewater quality index (WWQI) may be considered as a useful and effective tool to assess wastewater quality by indicating one value representing the overall characteristic of the wastewater. It could be used to indicate the suitability of wastewater for different uses in water quality management and decision making. The present study was conducted to evaluate the Al-Diwaniyah sewage treatment plant (STP) effluent quality based on wastewa

A novel series of chitosan derivatives were synthesized via reaction of chitosan with carbonyl compounds and grafted it’s by with different amine compounds substituted hydrogen. The produced polymers were characterized by different analyses FTIR, 1HCNMR, XRD, DSC and TGA. Solubility in water as well as many solvent was investigated, antibacterial activity of chitosan and its derivatives against two types of bacteria E. coli and S. aureus was also investigated. The results showed that derivatives sort of have antibacterial activities against Esherichia coli (Gram negative) better than chitosan whilst compound IX has better antibacterial against Staphylococcus aureus (Gram positive). SEM analysis showed that increase of surface roughness wi