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.
8-hydroxyguanosine (8-OHdG) is considered as an indicator of the oxidative stress. Pro inflammatory cytokines are critical parts of the pathophysiological processes to which treatment can be applied. The aim of this study was to evaluate 8-OHdG and pro inflammatory cytokines concentration in colon carcinoma patients. Blood samples were taken before treatment from 50 incident cases with colon cancer (stage III) admitted for health examination at the Nanakali Hospital in Erbil city with 45 healthy samples of controls with age range between 38-69 years for both groups. All studied parameters were estimated by ELISA. Participants at this study were 95 Participants ranged in age from 38 to 69 years, 50 Participants had been newly diagnosed wi
... Show MorePublications are generally considered an effective visual artistic means that addresses the recipient (the audience), with the functional, aesthetic and expressive dimensions they carry that contribute to spreading a diverse cultural awareness, especially those publications that are concerned with their media, promotional and organizational performance, as well as specific cultural events at specific times, in pursuit Access to renewable and elaborate designs to achieve the functional and aesthetic purpose, as the completed design and construction process is subject to many variations, whether this diversity is intellectual or technical, internal or external, and all of them may overlap to obtain a comprehensive system of artistic format
... Show MoreMany studies and researches related to the audio and visual medium have shed light on the creative process that has taken place through them as well as the aesthetic and artistic creation and have dealt with many fields of knowledge and creativity in this field of art, which managed to study and follow its intellectual and technical tools for creating achievements through this medium, in its forefront come the elements of the cinematic language, which is characterized by possessing multiple features of aesthetic and semantic employment to reach the recipient as it is a tool of the artistic expression that gives the material it deals with aesthetic and intellectual dimensions from various aspects. "The artistic expression cannot be achiev
... Show MoreAbstract:
The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
... Show MoreAbstract
The research aims at the relationship between Servant leadership dimensions test as an independent variable and an organizational trust as a variable dependent. Thus it was necessary to answer the following question: Is there a correlation relationship and impact between Servant leadership dimensions and organizational trust? To investigate the contents of the answer, the researcher selected a group of employees in Oil Products Distribution Company / Baghdad. The researcher adopted the analytical descriptive approach in completing his research which dealt with a random sample of (190) individuals representing the research society out of the total number of (376) person from the middle and high Leaders. Depending
... Show MoreRice (Oryza sativa) is a fundamental food for the majority of world population. Cyclin Dependent Kinase -A (CDKA) accelerates transition through different stages of cell cycle and contributes in gametes formation. In the present investigation, a CDKA encoding gene along with the corresponding protein were characterized in O. sativa Indica Group, O. glaberrima, O. barthii, O. brachyantha, O. glumipatula, O. longistaminata, O. meridionalis, O. nivara, O. punctata and O. rufipogon using in silico analyses. The results reflected little variation in most species except O. longistaminata and O. brachyantha. Compared with the remaining species, O. longistaminata
... Show MoreAs the word can fluctuate between central and peripheral dlalten it represents the first lexical meaning and the second represents the meaning that gain by the context in which it appear so this research came to show signs that can be acquired the root ( GUM ) and its derivatives from the contexts in which it is mentioned in the Koran as well as siqnificant Lexical if this research is divided on two first is eating Lexical semantics , the second handled connotations in the Koran was based on what the commentators and concemed with the meanings of the Koran and the owners Almagamat in astatement that the semantic .
This study aimed to explore the relationship between cyberbullying and levels of pessimism and optimism among female university students, emphasizing the significance of these variables in students' psychological well-being. The research problem was identified in the increasing rates of cyberbullying among female students and its negative impact on optimism and pessimism, alongside the lack of effective counseling programs addressing this issue. The study sample consisted of 30 third-year students from the College of Physical Education and Sports Sciences for Women during the academic year 2023--2024. The participants were deliberately selected through a lottery method. The researchers employed the descriptive survey method as it suited the
... Show More