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

      That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the la

<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

sensor sampling rate (SSR) may be an effective and crucial field in networked control systems.  Changing sensor sampling period after designing the networked control system is a critical matter for the stability of the system. In this article, a wireless networked control system with multi-rate sensor sampling is proposed to control the temperature of a multi-zone greenhouse. Here, a behavior based Mamdany fuzzy system is used in three approaches, first is to design the fuzzy temperature controller, second is to design a fuzzy gain selector and third is to design a fuzzy error handler. The main approach of the control system design is to control the input gain of the fuzzy temperature controller depending on the cur

Bromocriptine mesylate is a semisynthetic ergot alkaloid derivative with potent dopaminergic activity, used in the treatment of pituitary tumors, Parkinson's disease (PD), hyperprolactinaemia, neuroleptic malignant syndrome, and type 2 diabetes ,the oral bioavailability is  approximately 6%, therefore aim  its  prepare and evaluate bromocriptine mesylate  as liquid self nano emulsifying drug delivery system to enhance its solubility , dissolution and stability . Solubility study was made in different vehicles to select the best excipients for dissolving bromocriptine mesylate. Pseudo-ternary phase diagrams were constructed at 1:1, 2:1, 3:1 and 4:1 ratios of surfactant and co-surfactant, four formulations were pre

The ejector refrigeration system is a desirable choice to reduce energy consumption. A Computational Fluid Dynamics CFD simulation using the ANSYS package was performed to investigate the flow inside the ejector and determine the performance of a small-scale steam ejector. The experimental results showed that at the nozzle throat diameter of 2.6 mm and the evaporator temperature of 10^oC, increasing boiler temperature from 110^oC to 140^oC decreases the entrainment ratio by 66.25%. At the boiler temperature of 120^oC, increasing the evaporator temperature from 7.5 to 15 ^oC increases the entrainment ratio by 65.57%. While at the boiler temperature of 120^oC and

The problem of the current paper is embodied in the weakness of the female students
of the department of the Quran sciences in the college of Education for Women in the
University of Baghdad in the subject of reciting and memorizing the Holy Quran. This is what
the professors and the scientific and educational supervisors stress equally through their visits
to the students applicants during the period of their practical application of teaching in the
schools; especially that the subject is thought for four years during their study in the college.
That weakness is so explicit with a quite large number of the students-applicants, who are
supposed to be the future teachers in the subject of the Holy Quran and Islamic Ed

Deposits with the Industrial Bank, together with loans received from others, are non-financial financial resources, which are sources of supply to the Industrial Bank of funds that allow the Bank to expand the granting of loans. The increases in this resource indicates that the bank is practicing comprehensive banking, which is consistent with the nature of the transformation of the banking system towards multiple businesses. Therefore, the research comes to highlight the causality of the trend between total deposits and total loans. And if the causality is found, is it one-way or two-way? How long is the impact?

This article showcases the development and utilization of a side-polished fiber optic sensor that can identify altered refractive index levels within a glucose solution through the investigation of the surface Plasmon resonance (SPR) effect. The aim was to enhance efficiency by means of the placement of a 50 nm-thick layer of gold at the D-shape fiber sensing area. The detector was fabricated by utilizing a silica optical fiber (SOF), which underwent a cladding stripping process that resulted in three distinct lengths, followed by a polishing method to remove a portion of the fiber diameter and produce a cross-sectional D-shape. During experimentation with glucose solution, the side-polished fiber optic sensor revealed an adept detection