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Responsible accounting and its role in achieving competitive advantage
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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.

Scopus
Publication Date
Wed Oct 18 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Nurses' Knowledge and Practice about Cesarean Section
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Objectives: The study aimed at the assessment of nurses' knowledge and practice concerning Cesarean Section.
Methodology: ٨ non-experimental approach was carried out throughout the present study with the application
of a descriptive design a for the study subject. The study was carried out at two maternity hospitals in Mosul
city namely Al-Barolo and AL Khansa Hospitals. ٨ purposively sample consist of (20) Nurse who are working
in operation theater. The questionnaire was used as a means of data collection; it comprised (3) major parts. Part
one presented the demographic data. Part two, consisted of items of Nurses’ knowledge about Cesarean Section.
While, part three consisted of items of Nurses’ practices about C

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Publication Date
Fri Jul 15 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities
SUBJECT REVIEW: APPLIED LINGUISTICS AND LANGUAGE TEACHING
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Language mirrors understanding of the same or other culture. Meaning is hardly encoded in the world community. Some linguists cannot solve language problems because of its abstractedness. Language communicators learn the second or foreign language at schools for three reasons. First, English is not their first language. Second, they have little or no educational background in experiencing what they know in another language. Third, they have not improved their communication skills in English. Analyzing the language as a mean of communication would not be learned enough without its practice. This paper gives an exclusive preview of applied linguistics. It defines the conversion of different areas of the study of language with second o

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Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Algorithmic Synergy and Architectural Form Generation Mechanisms
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Today, the architecture field is witnessing a noticeable evolution regarding the used tools that the designer should invest in a peculiar way that is made available in architecture through the concept of synergy generally and algorithmic synergy specifically. The synergy is meant to study and analyze the cooperative behavior of complex systems and self-organizing systems that leads to different outputs referred to by the synergy as the (whole), which is bigger than the sum of parts and in architecture, it's translated as the architectural form. This point resulted in a need of a specific study regarding the concept of synergy that focuses on the cooperative, synergistic relations within the trilogy of (form, structure, and material) and

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Crossref (2)
Crossref
Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Flurbiprofen Oral Film
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Fast dissolving film can be defined as a dosage form, which when placed in the oral cavity. It will rapidly disintegrate and dissolves to release the medication for oral mucosal absorption or allow for the gastrointestinal absorption to be achieved when swallowed.

Flurbiprofen is non-steroidal anti-inflammatory agent with antipyretic and analgesic properties and can be used   in low doses 8.75 mg as analgesic and anti inflammatory agent in sore throat infection. This study aims to   formulate flurbiprofen as oral dissolving films,   to improve the effective relief of pain with severe sore throats with little or no adverse effect.

Nine formulas were prepared using solvent-casting method, and t

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Crossref (4)
Crossref
Publication Date
Mon Jun 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Modeling and Filtering for Tracking Maneuvering Targets
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     A new mathematical model describing the motion of manned maneuvering targets is presented. This model is simple to be implemented and closely represents the motion of maneuvering targets. The target maneuver or acceleration is correlated in time. Optimal Kalman filter is used as a tracking filter which results in effective tracker that prevents the loss of track or filter divergency that often occurs with conventional tracking filter when the target performs a moderate or heavy maneuver. Computer simulation studies show that the proposed tracker provides sufficient accuracy.

 

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Chemical Synthesis and Characterization of Conducting Polyaniline
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     The polyaniline powder was chemically manufactured by direct oxidation of aniline. The resulting polymer was characterized by the results of optical, measurements by (FT-IR) spectroscopy, we have detected some of the absorption peaks located at 3498, 2858 cm-1, which correspond N-H vibrations, and C-H expansion of the aromatic ring respectively as well as stretching vibrations of quinoid ring have been observed. Structural properties, such as the surface topography using an atomic force microscope (AFM), and Surface composition by (SEM) have been studied. The structure of some pellets of polyaniline powder have been examined by using analytical X-ray diffraction technique, the pattern of obse

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Scopus (4)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MORPHOLOGICAL AND ANATOMICAL STUDY OF ASPHODELUS MICROCARPUS
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    The genera and species of Liliaceae show a considerable structural diversity of leaves and especially stems. This paper presents a morphological and anatomical study of the leaves and stems of Asphodelus microcarpus. The results showed that the investigated species had typical morphological characters. and also that it could be distinguished from another plant not only by its morphological but anatomical characters as well.

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
Arabic Calligraphy quality standards and teaching methods
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Arabic calligraphy is one of the ancient arts rooted in history, And that he grew up conflicting views and writings addressed as a, communication tool for the linguistic The teaching calligraphy note an art and science because it depends on the fixed assets and precise rules in his art because centered Beauty It targets teach Arabic calligraphy speed as the education and recitation helps to write fast Which have great interest in the field of education and in life both Also accompanied Arabic calligraphy and scientific renaissance significant knowledge in the Ara

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Helicobacter Pylori Seropositivity and Acute Myocardial Infarction
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Background: Acute myocardial infarction
(AMI) is one of the most common diagnoses
in hospitalized patients. The stimulus that
initiates the acute inflammatory process in AMI
has not been identified. Conventional risk
factors account only for approximately half of
the patients with clinically apparent
atherosclerosis which can leads to AMI.
Recently a potential link between infectious
agents and atherosclerosis has been suggested
Objective: To find a possible association
between Helicobacter pylori (H. Pylori)
infection and AMI.
Method: We studied the prevalence of antiH. pylori antibodies in 94 patients who were
admitted with the diagnosis of AMI and a
similar number of healthy individuals w

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
A comparison between Objective and subjective tests
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This paper aims at presenting a comparison between objective and subjective tests . This paper attemptsto shed light on these two aspects of tests and make do a compression by using suitable techniques for objective and subjective tests .

     The paper compares between the two techniques used by the objective and subjective tests respectively, the time and efforts required by each type, the extent to which each type can be reliable, and the skills each type is suitable to measure.

     The paper shows that objective tests, on the contrary of the subjective ones, encourages guess> Objective tests are used to test specific areas of langua

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