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 compressive residual stresses generated by shot peening, is increased in a direct proportional way with shot peening time (SPT). For each metal, there is an optimum shot peening time (O.S.T) which gives the optimum fatigue life. This paper experimentally studied to optimize shot peening time of aluminium alloy 6061-T651 as well as using of and analysis of variance (ANOVA).

Two types of fatigue test specimens’ configuration were used, one without notch (smooth) and the other with a notch radius (1,25mm), each type was shot peened at different time. The (O.S.T) was experimentally estimated  to be 8 minutes reaching the surface stresses at maximum peak of -184.94 MPa.

A response surface methodology (RSM) is presen

Due to the importance of the extraction process in many engineering and medical industries, in addition to great interest in medicinal plants, in this research, microwave-assisted extraction has been applied to extract some active compounds from Rosmarinus officinalis leaves.  The optimal extraction conditions were then determined by calculating the ratio and extraction efficiency. The process has also been described through kinetic study by applying five  kinetic models, the Hyperbolic diffusion model,  Power low model, the First order reaction  model, Elovich's model, and Fick's second law diffusion model and determining their compatibility with the studies operation, and determining the kinetic constants for each model. The result

Tin Selenide (SnSe) Nano crystalline thin films of thickness 400±20 nm were deposited on glass substrate by thermal evaporation technique at R.T under a vacuum of ∼ 2 × 10− 5 mbar to study the effect of annealing temperatures (as-deposited, 100, 150 and 200) °C on its structural, surface morphology and optical properties. The films structure was characterized using X-ray diffraction (XRD) which showed that all the films have polycrystalline in nature and orthorhombic structure, with the preferred orientation along the (111) plane. These films was synthesized of very fine crystallites size of (14.8-24.5) nm, the effect of annealing temperatures on the cell parameters, crystallite size and dislocation density were observed.

The goal of our study is to perform detailed multiband surface photometry of the spiral galaxy NGC 4448 and its brightest star-forming regions. The structure and composition of the stellar population in the surface brightness galaxy NGC 4448 was studied using BVR CCD photometry. The observations were obtained on the 1.88 m optical telescope of Kottamia Astronomical Observatory (KAO), Egypt. A two-dimensional decomposition of the galaxy bulge and disk components is carried out. A powerful star forming region is observed near the galactic center. Based on the positions of the various components of the galaxy in two color diagrams. From the observations, the surface brightness profiles, Ellipticity profiles, position angle profiles and colo

Objective: The aim of this study is to determine the factors affecting birth space interval in a sample of women.
Methodology: A cross-sectional study conducted in primary health centers in Al-Tahade and Al- Shak Omar in
Baghdad city. Data were collected by direct interview using questionnaire especially prepared for the study.
Sample size was (415) women in age group (20-40) years who were chosen randomly.
Results: Analysis of data shows highest rate of women (31.8%) had a birth space interval of (8-12) months
followed by (26.7%) had a birth space interval of (19-24) months, (20.2%) had a birth space interval of (>24)
months and (16.1%) had a birth space interval of (13-18) months respectively, while lower rate of w