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

This study evaluated the effect of two different types of amino group-containing pharmacological inhibitors on titanium corrosion under acidic conditions. The first inhibitor examined was the antibiotic trimethoprim. The second inhibitor studied was the nonsteroidal anti-inflammatory drug voltaren. The results showed that titanium had a high corrosion current in the absence of a corrosion inhibitor, however, trimethoprim notably enhanced corrosion resistance and protection percentages of titanium (%IE) at higher concentrations by adhering to the metal surface, as evidenced by improved protection percentages. Furthermore, the results showed that as Voltaren concentration was increased, both corrosion resistance and inhibition efficie

RA Ali, LK Abood, Int J Sci Res, 2017 - Cited by 2

In recent years, observed focus greatly on gold nanoparticles synthesis due to its unique properties and tremendous applicability. In most of these researches, the citrate reduction method has been adopted. The aim of this study was to prepare and optimize monodisperse ultrafine particles by addition of reducing agent to gold salt, as a result of seed mediated growth mechanism. In this research, gold nanoparticles suspension (G) was prepared by traditional standard Turkevich method and optimized by studying different variables such as reactants concentrations, preparation temperature and stirring rate on controlling size and uniformity of nanoparticles through preparing twenty formulas (G1-G20). Subsequently, the selected formula that pr

Background: Animal bite is one of the public health problems all over the world, especially in poor countries. Animal bites have an impact on human health due to rabies disease, which is a viral transmitted disease from animal to human with a high mortality rate.
Objective: To determine the epidemiological characteristics of animal bite cases by person, time, and place.
Method: Descriptive cross sectional study was done by reviewing cases caused by animal bites., Data including the demographic characteristics of age, gender, occupation, site of bite, and attending health institutions searching treatment were all included.
Results: There were 11600 animal bite cases. Most of bites caused by stray dogs 11577(99.8%), and the males

Peak ground acceleration (PGA) is one of the critical factors that affect the determination of earthquake intensity. PGA is generally utilized to describe ground motion in a particular zone and is able to efficiently predict the parameters of site ground motion for the design of engineering structures. Therefore, novel models are developed to forecast PGA in the case of the Iraqi database, which utilizes the particle swarm optimization (PSO) approach. A data set of 187 historical ground-motion recordings in Iraq’s tectonic regions was used to build the explicit proposed models. The proposed PGA models relate to different seismic parameters, including the magnitude of the earthquake (Mw), average shear-wave velocity (VS30), focal depth (FD

One of the most recent research areas in subsurface applications, including well drilling, is the use of eco-friendly and sustainably synthesized nanoparticles to improve drilling fluid efficiency. Typically, Shale formations present significant challenges to traditional drilling fluids, including fluid infiltration and shale swelling, which jeopardize wellbore stability. Although water-based drilling fluids (WBM) are environmentally preferred, their performance often requires enhancement through advanced additives. This study thus examines the synthesis of silica (SiO₂) and alumina (Al₂O₃) nanoparticles (NPs) using sustainable methods, employing Iraqi bentonite for silica and recycled aluminum scrap for alumina, to improve WBM effici

The demand for single photon sources in quantum key distribution (QKD) systems has necessitated the use of weak coherent pulses (WCPs) characterized by a Poissonian distribution. Ensuring security against eavesdropping attacks requires keeping the mean photon number (µ) small and known to legitimate partners. However, accurately determining µ poses challenges due to discrepancies between theoretical calculations and practical implementation. This paper introduces two experiments. The first experiment involves theoretical calculations of µ using several filters to generate the WCPs. The second experiment utilizes a variable attenuator to generate the WCPs, and the value of µ was estimated from the photons detected by the BB

The present study aims to identify wisdom-based thinking and its relationship to psychological capital. It further aims to find out the differences in the level of wisdom-based thinking and psychological capital according to the variables of gender and specialization (scientific, humanities). To achieve this, the study has been conducted on a sample of (380) male and female students. The two scales, wisdom-based thinking and psychological capital are implemented to the sample after being constructed by the researcher and after ensuring their psychometric characteristics' suitability for the study's aims. Results concerning the first aim have shown that there is a significant relationship among students. The second aim has revealed that t