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 region-based association analysis has been proposed to capture the collective behavior of sets of variants by testing the association of each set instead of individual variants with the disease. Such an analysis typically involves a list of unphased multiple-locus genotypes with potentially sparse frequencies in cases and controls. To tackle the problem of the sparse distribution, a two-stage approach was proposed in literature: In the first stage, haplotypes are computationally inferred from genotypes, followed by a haplotype coclassification. In the second stage, the association analysis is performed on the inferred haplotype groups. If a haplotype is unevenly distributed between the case and control samples, this haplotype is labeled

The purpose of this research work is to synthesize conjugates of NSAIDs (ibuprofen, and naproxen) with sulfadiazine as possible mutual prodrugs to overcome the local gastric irritation of NSAIDs with free carboxyl group by formation of ester linkage that supposed to remain intact in stomach and may hydrolyze in intestine chemically or enzymatically; in addition to that attempting to target the synthesized derivative to the colon by formation of azo bond that undergo reduction only by colonic bacterial azoreductaze enzyme to liberate the parent compound to act locally (treatment of inflammation and infections in colon)

Abstract

Objective(s): A descriptive study aimed to determine nurses' knowledge about chest physiotherapy techniques for patients with Corona virus disease and observe the relationship between nurses' knowledge and their socio-demographic characteristics.

Methodology: The study was directed in isolation units of Al- Hussein teaching hospitals in Thi-Qar, Iraq for the period from June 1st,  2022 to November 27th, 2022. Non- probability (purposively) sample comprised 41 nurses. A questionnaire was used for data collection and it consists of two parts: the first part comprises socio demographic features, the second part includes self- administered questionnaire sheet wa

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

Transmission lines are generally subjected to faults, so it is advantageous to determine these faults as quickly as possible. This study uses an Artificial Neural Network technique to locate a fault as soon as it happens on the Doukan-Erbil of 132kv double Transmission lines network. CYME 7.1-Programming/Simulink utilized simulation to model the suggested network. A multilayer perceptron feed-forward artificial neural network with a back propagation learning algorithm is used for the intelligence locator's training, testing, assessment, and validation. Voltages and currents were applied as inputs during the neural network's training. The pre-fault and post-fault values determined the scaled values. The neural network's p

This work includs synthesis of several Schiff bases by condensation of 6- methoxy – 2- amino benzothiazole with some aldehydes and ketones (2- hydroxyl benzaldehyde, 4- hydroxyl benzaldehyde, 4- N,N –dimethy amino acetophenone, benzophenone) to abtain schiff bases (1-5). These schiff bases were found to react with phthalate anhydride to give oxazepine derivatives (6-10) that were reacted with primary aromatic amines to give Diazepine derivatives (11-15). Besides, we prepared new tetrazole derivatives (16-20) from the reaction of the prepared Schiff bases with sodium azide in the prepared compounds that were characterized by physical properties, FT-IR and some of the 1H-NMR and 13C –NMR spectroscopy.

This work studied the facilitation of the transportation of Sharqi Baghdad heavy crude oil characterized with high viscosity 51.6 cSt at 40 °C, low API 18.8, and high asphaltenes content 7.1 wt.%, by reducing its viscosity from break down asphaltene agglomerates using different types of hydrocarbon and oxygenated polar solvents such as toluene, methanol, mix xylenes, and reformate. The best results are obtained by using methanol because it owns a high efficiency to reduce viscosity of crude oil to 21.1 cSt at 40 °C. Toluene, xylenes and reformate decreased viscosity to 25.3, 27.5 and 28,4 cSt at 40 °C, respectively. Asphaltenes content decreased to 4.2 wt. % by using toluene at 110 °C. And best improvement in API of the heavy crude o

This work aimed to investigate the prevalence of pathogenic fungi and evaluate the antifungal activity of Trichoderma orientale FMR12486 crude extract against pathogenic fungi isolated from patients attending the National Center for Thoracic and Respiratory Diseases (having a history of tuberculosis) and consultant of Dermatology of Baghdad hospital, Iraq. A total of 80 clinical specimens were collected: 20 skin scrapings specimens and 60 sputum specimens. The results of direct examination by KOH 10% and culture showed that 11 (55%) cases from 20 skin specimens were positive for fungal infections, while in the sputum specimens, 28 (47%) cases from 60 were positive. Candida albicans represented the most common fungal infection isolat