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

The work includes synthesis and characterization of some new heterocyclic compounds, as flow: The compound (3) (5-(4-chlorophenyl) -2-hydrazinyl-1,3,4-oxadiazole was synthesized by using two methods; the first method includes the direct reaction between hydrazine hydrate 80% and 5-(4-chlorophenyl)-2- (ethylthio) 1,3,4-oxadiazole (1), the second method involves converting 5-(4-chlorophenyl)-1,3,4-oxadiazol-2-amine (2) to diazonium salt then reducing this salt to compound (3) by stannous chloride. Compound (3) was used as starting material for synthesizing several fused heterocyclic compounds. The compound 6-(4-chlorophenyl)[1,2.4] triazolo [3,4,b][1,3,4] oxadiazole-3-(2H) thione (compound 4) was synthesized from the reaction of compound (

Maintaining and breeding fish in a pond are a crucial task for a large fish breeder. The main issues for fish breeders are pond management such as the production of food for fishes and to maintain the pond water quality. The dynamic or technological system for breeders has been invented and becomes important to get maximum profit return for aquaponic breeders in maintaining fishes. This research presents a developed prototype of a dynamic fish feeder based on fish existence. The dynamic fish feeder is programmed to feed where sensors detected the fish's existence. A microcontroller board NodeMCU ESP8266 is programmed for the developed h

Objective of this work is the mixing between human biometric characteristics and unique attributes of the computer in order to protect computer networks and resources environments through the development of authentication and authorization techniques. In human biometric side has been studying the best methods and algorithms used, and the conclusion is that the fingerprint is the best, but it has some flaws. Fingerprint algorithm has been improved so that their performance can be adapted to enhance the clarity of the edge of the gully structures of pictures fingerprint, taking into account the evaluation of the direction of the nearby edges and repeat. In the side of the computer features, computer and its components like human have uniqu

One of the most important , compound which have active hydrogen is the compound possessing (thiol group) Biphenyl-4,4-dithiol is agood example utilized in a wide field for preparation mannich bases , avariety of new acetylenic mannich bases have been Synthesized and all proposed structure were Supported by FTIR , 1H – NMR, 13C-NMR , Elemental analysis and microbial study .

Nowadays, internet security is a critical concern; the One of the most difficult study issues in network security is "intrusion detection". Fight against external threats. Intrusion detection is a novel method of securing computers and data networks that are already in use. To boost the efficacy of intrusion detection systems, machine learning and deep learning are widely deployed. While work on intrusion detection systems is already underway, based on data mining and machine learning is effective, it requires to detect intrusions by training static batch classifiers regardless considering the time-varying features of a regular data stream. Real-world problems, on the other hand, rarely fit into models that have such constraints. Furthermor