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Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
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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 function-based responsibility system by eliminating the reasons behind these previous effects ,moreover, model hypotheses, objectives and measures fit current business environment and its requirements.

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Assisting Students of Al-Quds Open University to Design Computerized Lessons According to ADDIE
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This Action research aimed at Assisting Students of Faculty of Educational Sciences  at Al-Quds Open University to design computerized  lessons using the Power Point software and according to ADDIE model. The study sample consisted of 40 students  who were taking a course titled Technology of Education during the second semester of the 2014-2015 academic year and three academic instructors . To collect the required date  , the researchers used  focus group technique and structured interviews to get information from the 40 students and the three academic instructors involved in the course Technology of Education in QOU /Nablus Branch. In addition to these methods, a workshop with a guiding checklist was employed t

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Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Study of Mechanical Properties of (Al-Cu-Mg) Alloy Matrix Composite
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The present research had dealt with preparing  bars  with the length of about  (13 cm) and  adiametar  of  (1.5 cm) of composite materials with metal  matrix  represented by (Al-Cu-Mg) alloy cast enforced by (ZrO2) particles with chosen weight  percentages (1.5, 2.5 ,3.5, 5.5 %). The base  cast and the composite  materials were prepared by casting method by uses vortex  Technique inorder to  fix up (ZrO2) particles in homogeneous way on  the  base cast. In addition to  that, two main groups of composite materials were prepared depending on the particles size of (ZrO2) , respectively.       &n

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Animation Films and Their Impact on the Behavior of Kindergarten Child from the Point of View of Mothers
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The child spends several hours watching animated films, which affect their behavior negatively and positively. This calls parents to monitor what their children are watching, to show them the serious risks of some violent films, and to direct them toward choosing both positive and educational programs that develop their positive behavior. This study aimed to explore the positive and negative effects of watching animation films as well as to identify the role animation films in increasing the cognitive knowledge of kindergarteners. To do this, the descriptive and analytical methods were used. A questionnaire was adopted as a tool for data collection. A scale of (45) items classified into three categories was applied on  the r

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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study The Lung-Protective Effects of Riboflavin and Cyanocobalamin Against Lung Toxicity-Induced by Cyclophosphamide in Rats
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Cyclophosphamide (CP) is a cytotoxic alkylating agent it's used associated with different side effects including lung toxicity. Vitamin B2 and vitamin B12 have lung-protective effects. This study was designed to evaluate lung-protective effects of both vitamins against lung toxicity induced by cyclophosphamide. seventy healthy adult albino male and female rats divided into seven groups each group containing ten rats were used in the present study and treated for seven days. On day eight rats were sacrificed and serum was obtained for glutathione and total antioxidant capacity measurement and lung extracted for immunohistochemical study; both vitamins significantly (P<0.05) increased glutathione and total antioxidant capacity in compar

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Evaluation on processing parameter's effects on some mechanical properties of pure magnesium bulk prepared by powder metallurgy
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Publication Date
Sat Nov 30 2024
Journal Name
Asia Pacific Journal Of Molecular Biology And Biotechnology
Random amplified polymorphic DNA-based polymerase chain reaction is an effective tool to examine the genotoxic effects of some food colors
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A large number of natural or synthetic dyes have been removed from both national and international lists of permitted food colors because of their mutagenic or carcinogenic activity. Therefore, this study aimed to use the Random Amplified Polymorphic DNA-Based Polymerase Chain Reaction (RAPD-PCR) assay as a feasible method to evaluate the ability of some food colors as genotoxin-induced DNA damage and mutations. Lactiplantibacillus plantarum was used as a bioindicator to determine the genotoxic effects by RAPD-PCR using M13 primer after treatment with some synthetic dyes currently used as food color additives, including Sunset Yellow, Carmoisine, and Tartrazine. Besides qualitative analysis, the bioinformatic GelJ software was used for clus

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Multiwavelet and Estimation by Interpolation Analysis Based Hybrid Color Image Compression
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Nowadays, still images are used everywhere in the digital world. The shortages of storage capacity and transmission bandwidth make efficient compression solutions essential. A revolutionary mathematics tool, wavelet transform, has already shown its power in image processing. The major topic of this paper, is improve the compresses of still images by Multiwavelet based on estimation the high Multiwavelet coefficients in high frequencies sub band  by interpolation instead of sending all Multiwavelet coefficients. When comparing the proposed approach with other compression methods Good result obtained

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Publication Date
Wed Sep 01 2021
Journal Name
Iraqi Journal Of Physics
The Thermal Properties of Gliding arc Plasma Produced by Laboratory Reverse Vortex Flow System
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A low-cost reverse flow plasma system powered by argon gas pumping was built using homemade materials in this paper. The length of the resulting arc change was directly proportional to the flow rate, while using the thermal camera to examine the thermal intensity distribution and demonstrating that it is concentrated in the centre, away from the walls at various flow rates, the resulting arc's spectra were also measured. The results show that as the gas flow rate increased, so did the ambient temperature. The results show that the medium containing the arc has a maximum temperature of 34.1 ˚C at a flow rate of 14 L/min and a minimum temperature of 22.6 ˚C at a flow rate of 6 L/min.

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
PROJECT MANAGEMENT OF BALAD`S MAJOR SEWERAGE SYSTEM BY USING THE GOAL PROGRAMMING METHOD
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Abstract

          The project of balad's major sewerage system is one of the biggest projects who is still in progress in salahulddin province provincial - development plan that was approved in 2013 . This project works in two parts ; the 1st is installing the sewerage networks (both of heavy sewerage & rain sewerage) and the 2nd is installing the     life – off units (for heavy sewerage & rain sewerage , as well) . the directorate of salahuiddin is aiming that at end of construction it will be able to provide services for four residential quarters , one of the main challenges that project's  management  experience is how to achieve thes

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Estimation the reliability function of multi state system by using Direct Partial Logic Derivative
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In this research is estimated the function of reliability dynamic of multi state systems  and their compounds and for three types of systems (serial, parallel, 2-out-of-3) and about two states (Failure and repair) depending on calculating the structur function allow to describing the behavior of

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