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

Thin filis have been prepared from the tin disulphide (SnS2 ), the pure and the doped with copper (SnS2:Cu) with a percentages (1,2,3,4)% by using ahemical spray pyrolysis techniqee on substrate of glass heated up to(603K)and sith thicknesses (0.7±0.02)?m ,after that the films were treated thermally with a low pressure (10-3mb) and at a temperature of (473K) for one hour. The influence of both doping with copper and the thermal treatment on some of the physical characteristics of the prepared films(structural and optical) was studied. The X-ray analysis showed that the prepared films were polycrystalline Hexagonal type. The optical study that included the absorptance and transmitance spectra in the weavelength range (300-900)nm

To determine the association between cigarette smoking and oxidative stress, a study was conducted in the period from January 2020 to April 2021, at College of Medicine, Al-Nahrain University, Baghdad, Iraq. The Enzyme-linked immunosorbent assay (ELISA) technique was utilized for measurement the antioxidant enzymes including: Glutathione superoxide (GPX) and catalase (CAT) and the biomarker of lipid peroxidation Malondialdehyde (MDA). Also, the gene expression of Nrf2 and HO-1were determined by using RT-PCR technique. The results indicate lower level of both GPX and CAT (p ≤ 0.001) in smokers compared with non-smokers. While the result of MDA indicate higher level in smokers (p≤0.001) compared with nonsmokers. The Nrf2 and HO-1 gene exp

     This study was carried out to obtain the optimum conditions necessary for the process of soya protein hydrolysis by using hydrochloric acid (as a chemical catalyst) instead of the papain enzyme (as a biological catalyst), for the production of soya peptone. These conditions are implemented to test the effect of the variables of the process of hydrolysis on the nature and quality of the product.

        The production of soya peptone was studied for their importance in the process of preparing and producing the culture media used in medical and microbiological laboratories.

      The process of production of soya peptone includes four main

A total of (25) stool samples were collected from children and adults (2- 4) years old suffering from diarrhea to isolate E. coli strains that produce heat-stable enterotoxin a (STa), and after performing microscopic examination, cultural characterization and biochemical identification only (11) isolates showed positive E. coli. STa activity was estimated by using suckling mouse assay (SMA) and from these (11) isolates only (5) showed STa activity and the one with the highest STa activity was selected for large scale production of STa, which was followed by partial purification using ion-exchange chromatography (normal phase) using DEAE sephadex A-50 column. After purification and determination of protein concentration by using the standard

Many faces are exposed to degradation, discoloration, changes in humidity. The primary objective has improved some properties of hybrid nanocomposites materials that used for restoring of the function maxillofacial prosthesis and improving the esthetic. In the present research different lengths chopped and continuous of ultrahigh molecular weight polyethylene (UHMWPE) fiber was added at selected percentage (0.0, 0.2% and 1%) to polymer blend composite (95%SR /5%PMMA: 0.2% Pomegranate Peels Powder (PPP)) for developing the properties of silicone rubber used for the maxillofacial prosthesis applications. Some mechanical and physical properties were done on the all prepared samples. The results showed that all properties have improved when add

Inferential methods of statistical distributions have reached a high level of interest in recent years. However, in real life, data can follow more than one distribution, and then mixture models must be fitted to such data. One of which is a finite mixture of Rayleigh distribution that is widely used in modelling lifetime data in many fields, such as medicine, agriculture and engineering. In this paper, we proposed a new Bayesian frameworks by assuming conjugate priors for the square of the component parameters. We used this prior distribution in the classical Bayesian, Metropolis-hasting (MH) and Gibbs sampler methods. The performance of these techniques were assessed by conducting data which was generated from two and three-component mixt

Background: Dentin removed during root canal system instrumentation for creating adequate geometry for the canal and cleaning the canal. A new instrument had been marketed with the aim of optimum shaping of all parts of the canal system, however, no information present about the amount of dentin removal compared to conventional rotary system. This study investigated the amount of dentin removal when the canal instrumented by SAF compared with ProTaper by using high resolution computed tomography (micro CT). Materials and Methods: Twenty extracted single canalled teeth were utilized for this study; and randomly divided into 2 groups. In the first group, the root canals were prepared by using protaper rotary system till F2 and the root canal

In this work, a novel design for the NiO/TiO2 heterojunction solar cells is presented. Highly-pure nanopowders prepared by dc reactive magnetron sputtering technique were used to form the heterojunctions. The electrical characteristics of the proposed design were compared to those of a conventional thin film heterojunction design prepared by the same technique. A higher efficiency of 300% was achieved by the proposed design. This attempt can be considered as the first to fabricate solar cells from highly-pure nanopowders of two different semiconductors.

In this work, metal oxides nanostructures, mainly, copper oxide (CuO), nickel oxide (NiO), titanium dioxide (TiO2), and multilayer structure were synthesized by dc reactive magnetron sputtering technique. The structural purity and nanoparticle size of the prepared nanostructures were determined. The individual metal oxide samples (CuO, NiO and TiO2) showed high structural purity and minimum particle sizes of 34, 44, 61 nm, respectively. As well, the multilayer structure showed high structural purity as no elements or compounds other than the three oxides were founds in the final sample while the minimum particle size was 18 nm. This reduction in nanoparticle size can be considered as an advantage for the dc reactive magnetron sputtering tec