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.
The purpose of this study is to avoid delays and cost changes that occur in emergency reconstruction projects especially in post disaster circumstances. This study is aimed to identify the factors that affect the real construction period and the real cost of a project against the estimated period of construction and the estimated cost of the project. The case study is related to the construction projects in Iraq. Thirty projects in different areas of construction in Iraq were selected as a sample for this study. Project participants from the projects authorities provided data about the projects through a data collection distributed survey made by the authors. Mathematical data analysis was used to construct a model to predict change
... Show MoreThat researchers in the play Science Find a theatrical form of an experimental creative, and these experiences taken from the innovation space aesthetic dialogue with the receiver, especially since with previous theatrical experience and is an extension of her, because the interactive theater theatrical terms that assume a pattern do from the depth of the relationship between supply playwright and the audience, which alters the receiving skills actually change, and to monitor these differing divided into three classes that include research, methodological framework (Chapter I) and includes, research problem, the importance of research and the need to him, the goal of the research, the limits Find it border, and the theoretical framework
... Show MoreThere are many events which causes nonproductive time (NPT) in the drilling industry. The mostly effective in this NPT is pipe sticking event. A considerable amount of time and resources can be spent in efforts to free a stuck pipe. In addition, Unsuccessful fishing operations results in costly alternatives including side-tracking. The drilling in Khabaz oil field poses many operational challenges among of them stuck pipe , lost circulation, flow of salt water during drilling, and hole caving. Stuck pipe can be considered the quite difficult problem in Khabaz oil field due to associated incidents which lead to NPT activities.Well Khabaz -34 was selected to study the problem of stuck pipe in this field. An analysis of stuck pipe even
... Show MoreOur research addresses one of the aspects of nostalgia for one of the most well-known Israeli writers of Iraqi origin (Sami Michael) who spent his childhood in Baghdad. The Israeli government has also been forced to emigrate with its family as a result of the Zionist propaganda that the Zionist institutions have followed since the early decades of this century in the Arab unrest and massacres. The fact that the homeland is like a mother is A fact that is compelling and something of an expatriate human being; the homeland is a fact that remains in the person's consciousness to be the image of the mother: The lover, love, safety, identity. The language that is formulated, and the memories that make its past, present and future, are all concep
... Show MoreThe problems of urban historic centers are considered some of the subjects which are widely dealt with in urban studies since the middle of the 20th century. literature of urban development have raised it , beside the fact that large number of urban development projects of the historical centers in many cities of the world ,and emerged from the application of these new problems projects added their original urban problems , because these projects have dealt with the physical structures with the neglect of the social and economic sides, which are the base in sustainable development nResearch problem was elaborated as : The unclearly of knowledge of the potentials of the sustainable development in solving the urban problems of historic cen
... Show MoreBackground: Polycystic ovary syndrome (PCOS) is
the most common form of chronic anovulation
associated with androgen excess; it occurs in about 5
– 10% 0f reproductive age women. Metabolic
syndrome is characterized by insulin resistance,
hypertension, obesity, abnormalities of blood clotting
and dyslipidemia.
Adult women with PCOS have an increased
prevalence of the metabolic syndrome(MBS).
Objectives: To detect the prevalence of metabolic
syndrome in women with proved PCOS, attending the
Specialized Center for Endocrinology and Diabetes, in
Baghdad.
Materials and methods : A total number of 40
women with proved PCOS were included in this study
which was conducted in the Specialized Center f
The process of risk assessment in the build-operate transfer (BOT) project is very important to identify and analyze the risks in order to make the appropriate decision to respond to them. In this paper, AHP Technique was used to make the appropriate decision regarding response to the most prominent risks that were generated in BOT projects, which includes a comparison between the criteria for each risk as well as the available alternatives and by mathematical methods using matrices to reach an appropriate decision to respond to each risk.Ten common risks in BOT contracts are adopted for analysis in this paper, which is grouped into six main risk headings.The procedures followed in this paper are the questionnaire method
... Show More