One of the management accounting tools is responsible accounting. In this system, the organisation is divided into responsibility centres that help to connect an individual performance responsible to perform through a combined system of reports according to the implementation of the mechanism of exception tools which gives assistance in planning. The exploitation of the organisation's available resources is achieved through the application of responsible accounting. Also, the best exploitation will lead to the provision of low-cost products through the disposal of all types of waste or loss during the cost centres. By providing products at a lower cost and satisfying the wishes of the needs of customers, the result reflects the competitive advantage of those organisations and leads to an increase of market share and long-term products. Therefore, the implementation of responsible accounting in organisations will lead to the competitive advantage of those organisations.
KE Sharquie, AA Noaimi, AA Hajji, Journal of Cosmetics, Dermatological Sciences and Applications, 2014 - Cited by 5
This research examines the factors which influence pedestrian's walking speed in Baghdad. the variations in walking speed of pedestrians are related to pedestrian characteristics such as gender, age group, and clothing traditions. Using the established methodology, the counts of pedestrians were performed using manual and video counting. The case study was performed in two streets located in a highly crowded commercial zone at the city center of Baghdad: Al-Karada Dakhel and Al- Sina’a Street. Data were subjected to statistical analysis using IBM SPSS Statistics 19 software. It has been found that Iraqi pedestrians walk slower than other pedestrians in the developed countries or in the region with minimum walking speed of 29.85 m/min.
... Show MoreVarious Hall Effects have been successfully observed in samples of n-type indium antimonide with values for conductivity, energy gap, Hall mobility and Hall coefficient all agreeing with theory. A particular interest in developing a method for obtaining accurate values of carrier concentrations in semiconductor samples has been fulfilled with an experimental result of (1.6×1016 cm-3 ±10.7%) giving a percentage difference of (6.7%) to a quoted value of (1.5×1016cm-3) at (77K) using an (80mW C.W. CO2) laser beam at (10.6μm) to illuminate a similar sample of n-type indium antimonide, an "Optical" Hall effect has been observed. Although some doubt has been raised as to the validity of effect i.e. "thermal" rather than "Optical", values o
... Show MoreThis research aims to reveal the quality standards available in press images published in the news sites, the Iraqi News Agency and Al-Mada Press for the period from: 1/9/2019, to: 30/9/2019. The research is a descriptive research, in which the researcher relied on the survey methodology to achieve its objectives. The research reached a number of results, most notably the weak role of photojournalists in the websites and the adoption of those the Internet as a source for obtaining press images published with news and reports through its pages, as well as the neglect of the standard Description/Comment below the press images, which plays an important function in explaining and interpreting them for users.
Energy use is second to staffing in building operating costs. Sustainable technology in the energy sector is based on utilizing renewable sources of energy such as solar, wind, glazing systems, insulation. Other areas of focus include heating, ventilation and air conditioning; novel materials and construction methods; improved sensors and monitoring systems; and advanced simulation tools that can help building designers make more energy efficient choices. The objective of this research is studying the effect of insulations on energy consumption of buildings in Iraq and identifying the amount of energy savings from application th
... Show MoreAnger is one of the problems of scientific importance that psychologists and education scientists are interested in, especially societies and educational environments, because if a child’s anger continues to develop into violence, then it becomes an unusual behavior, and an indication of the child's lack of adaptation to his family and his environment (Moses, 2013: 4) &n
... Show MoreClimate change causes water shortage (water scarcity) in addition to the dams built by neighboring countries, which caused a lack of Iraq's water share. Therefore, evaluating the irrigation system requires considering its suitability, adequacy, and efficiency. Irrigation is considered adequate when it maintains water availability within the root zone, and if the amount to be added is determined, irrigation efficiency becomes possible by avoiding water loss. Babil Governorate is considered one of the agricultural governorates in the country that depends on its irrigation from Shatt Al-Hilla. The study area is the Elaj project. Three fields were selected for the project (B1, B2, and B3). These fields are lo
... Show MoreThe paper tries to explore the grammatical phenomenon of rankshift in Systemic Grammar, a functional grammar that establishes five units or the rank scale , : namely sentence, clause phrase, word and morpheme .Rankshift a Hallidayan term , occurs when a given unit is downgraded or shifted down the rank scale and operates further down its rank or a rank equal to itself as when a clause which has to operate in sentence structure operates at q “ qualifier” in a nominal group. The paper , quite significantly, introduces the systemic background that enunciates the systemic theory whose organising concept system rather than structure. The paper then, grammatically explores rankshifted elements, successive rankshifting, degrees of rankshifting
... Show MoreThe research presents a case study of collecting materials and raw materials in a visual space that allows them to form a perception and meanings that inform the recipient by reconstructing them and inserting them into the surface of the artistic work and in such a way that the aesthetic act consists of a variety of media, touches and surfaces. The overlap of races within an environment characterized by unity. That is why the researcher in chapter one presented the problem of research, and the focus was on studying the multiplicity of materials and their aesthetic and functional role in the structure of creative work. The aim of the research is enhanced to identify the aesthetic performance function of the multiplicity of ores in the col
... Show MoreComputers have been used for numerous applications involving the automatic or semiautomatic recognition of patterns in image. Advanced manufacturing system requires automated inspection and test method to increase production and yield best quality of product. Methods are available today is machine vision. Machine vision systems are widely used today in the manufacturing industry for inspection and sorting application. The objective of this paper is to apply machine vision technology for measuring geometric dimension of an automotive part. Vision system usually requires reprogramming or parameterization of software when it has to be configured for a part or product. A web camera used to capture an image of an automotive part that has been ch
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