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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 Mar 13 2011
Journal Name
Baghdad Science Journal
The Mutagenic Effect of water Extracts of Malva parviflora by Bacterial System (part II )
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This study was carried out in order to determine the toxic, mutagenic and antimutagenic effects for Mallow (Malva parviflora) in comparison to its mutagenic effect of Ultraviolet (UV) because it is consider physical mutagen by using parameters for the extract pri , with , post UV exposure by using bacterial system (G-system). The used system consisted of three isolates G3 Bacillus spp., G12 Arthrobacter spp. and G27 Brevibacterium spp.. The study depended on recording survival fraction (Sx) for studying the effects and induction of Streptomycin and Refampicin resistance mutants as a genetic markers.Water Extract was prepared from fresh and dry mallow leaves, stems, flowers and roots, in optimum concentration equal to (125µg/ml) which is

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Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Natural Convection Heat Transfer in an Inclined Open-Ended Square Cavity with Partially Active Side Wall
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This paper reports a numerical study of flow behaviors and natural convection heat transfer characteristics in an inclined open-ended square cavity filled with air. The cavity is formed by adiabatic top and bottom walls and partially heated vertical wall facing the opening. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. A computer program to solve mathematical model has been developed and written as a code for MATLAB software. Results in the form of streamlines, isotherms, and average Nusselt number, are obtained for a wide range of Rayleigh numbers 103-106 with Prandtl number 0.71

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in winning compensation claims and its impact on the profits of the National Insurance Company: applied research
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                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effects of Operating Variables on Efficancy of Water Disinfection by Sodium Hypochlorite Using Al-Wathba Wastewater
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The aim of this investigation was to study the impact of various reaction parameters on wastewater taken from Al-Wathba water treatment plant on Tigris River in south of Baghdad, Iraq with sodium hypochlorite solution. The parameters studied were sodium hypochlorite dose, contact time, initial fecal coliform bacteria concentration, temperature, and pH. In a batch reactor, different concentrations of sodium hypochlorite solution were used to disinfect 1L of water. The amount of hypochlorite ions in disinfected water was measured using an Iodimetry test for different reaction times, whereas the Most Probable Number (MPN) test was used to determine the concentration of coliform bacteria. Total Plate Count (TPC) was utilized in this study to

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Publication Date
Wed Oct 16 2013
Journal Name
International Journal Of Pharmacy And Pharmaceutical Sciences
Effects of mucoadhesive polymers combination on the properties of lisinpril buccal tablets prepared by wet granulation method
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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Cooling and Heating a Greenhouse in Baghdad by a Solar Assisted Desiccant System
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Modeling the microclimate of a greenhouse located in Baghdad under its weather conditions to calculate the heating and cooling loads by computer simulation. Solar collectors with a V-corrugated absorber plate and an auxiliary heat source were used as a heating system. A rotary silica gel desiccant dehumidifier, a sensible heat exchanger, and an evaporative cooler were added to the collectors to form an open-cycle solar assisted desiccant cooling system. A dynamic model was adopted to predict the inside air and the soil surface temperatures of the greenhouse. These temperatures are used to predict the greenhouse heating and cooling loads through an energy balance method which takes into account the soil heat gain. This is not included in

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Publication Date
Fri Oct 02 2026
Journal Name
Al–bahith Al–a'alami
The extent of Concern of the University Press in Students’ Issues (Journal of the University of Technology as a Model) for the Period from 2009 to 2012
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The university press is an essential pillar in building an academic community to achieve its objectives in the service of society. Since the university press is a means of university media, which is issued by the departments or units of media in Iraqi universities as academic governmental-institutions, so it highlights the activities of the university and link them to its internal society in the first place as the university press is a mirror of the university and its voice is sincerely expressed. This research comes to know the extent of interest of the university press in various student issues.

In order to identify the problem of the research, the method of content analysis was adopted within the survey method

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Using system dynamics model and the statistical indicators for Road Map of "Green government departments" project In Iraq
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Abstract                                                         

The issue of the protection of the environment is a shared responsibility between several destinations and sectors, and constitutes a main subject in which they can achieve sustainable development. In the sectors of government programs can be set up towards the establishment of the government sector to the green environment, so to be the implementati

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Publication Date
Sun Sep 25 2022
Journal Name
Hiv Nursing
BIOSYNTHESIS OF SILVER / SILVER CHLORIDE NANOPARTICLES BY IRAQI PROPOLIS AND STUDY THE ANTI – BACTERIAL ACTIVITY
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Sliver / Sliver chloride is as old used from human but the sliver / sliver chloride nanoparticles have only recently been recogenized. They have used in medicin and agiculture. In the present study have been investigation the effecte biosynthesis Sliver / Sliver chloride nanoparticles as antibacterial by demonstrated that Ag / AgCl NPs arrest the growth of many bacterial: S.typhimurium, k. pneumonia. S. aureus, L.monocytogenes, B. Anthracis, E. coli, C. frundi, S. Pneumonia, P. Aeruginosa. The elements compestion and crystallization panal of biosynthesized nanoparticles were chracterazated by FTIR, XRD and SEM. From XRD, It is confirmed the synthesized nanoparticles contain Sliver / Sliver chloride elements. Synthesized Ag / AgCl NPs showed

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Publication Date
Tue Mar 17 2020
Journal Name
Optical And Quantum Electronics
Photocatalytic activity of Ag-doped TiO2 nanostructures synthesized by DC reactive magnetron co-sputtering technique
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