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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
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Sensitivity of gold nanoparticles doped in porous silicon
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In this work gold nanoparticles (AuNPs), were prepared. Chemical method (Seed-Growth) was used to prepare it, then doping AuNPs with porous silicon (PS), used silicon wafer p-type to produce (PS) the processes doping achieved by electrochemical etching, the solution etching consist of HF, ethanol and AuNPs suspension, the result UV-visible absorption for AuNPs suspension showed the single peak located at ~(530 – 521) nm that related to SPR, the single peak is confirmed that the NPs present in the suspension is spherical shape and non-aggregated. X-ray diffraction analysis indicated growth AuNPs with PS. compare the PS layer without AuNPs and with AuNPs doped for electrical properties and sensitivity properties we found AuNPs:PS is more

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Crossref
Publication Date
Wed Oct 31 2012
Journal Name
Enzyme Research
Simulation of Enzyme Catalysis in Calcium Alginate Beads
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A general mathematical model for a fixed bed immobilized enzyme reactor was developed to simulate the process of diffusion and reaction inside the biocatalyst particle. The modeling and simulation of starch hydrolysis using immobilized α-amylase were used as a model for this study. Corn starch hydrolysis was carried out at a constant pH of 5.5 and temperature of . The substrate flow rate was ranging from 0.2 to 5.0 mL/min, substrate initial concentrations 1 to 100 g/L. α-amylase was immobilized on to calcium alginate hydrogel beads of 2 mm average diameter. In this work Michaelis-Menten kinetics have been considered. The effect of substrate flow rate (i.e., residence time

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Scopus (14)
Crossref (15)
Scopus Crossref
Publication Date
Sun Mar 01 2020
Journal Name
مجلة المفكر الجزائر
Mechanism of Arbitration in the Stock Exchange Disputes
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Mechanism of Arbitration in the Stock Exchange Disputes

Publication Date
Mon Mar 31 2025
Journal Name
The Iraqi Geological Journal
Petroleum Hydrodynamic of Oilfields in Basrah, Southern Iraq
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Hydrodynamics is the interpretation of subsurface fluids and pressures to explain and predict hydrocarbon occurrence and trapping. Different models of fluid flow and hydrocarbon entrapments were constructed for the Mishrif Formation in (Rumaila South RU, Rumaila North R, West Qurna WQ, Majnon MJ, and ZubairZB) oilfields in Basra, southern Iraq. The dynamic flow within the oil reservoir was analyzed by measuring the specific gravity, hydrostatic pressure, hydrodynamic pressure, pressure gradient, salinity and hydraulic head. Fluid saturation in the pore space, hydrodynamic parameters, density, permeability and buoyancy influence fluid flow. The hydrodynamic model indicates that the oil fields are non-isolated reservoirs with a unifor

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Scopus Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Suitable Investment environment For business sector in Iraq
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        Investment Bases directly and closely to an environment characterized by political, social and economic stability, and through a range of policies and institutions and economic laws that affect investor confidence and convince him directing investments to country without the other, where inter conditions and circumstances affecting the trends of capital and settle in, and political situation of the country and what is characterized of stability or disorder as well as economic conditions that are affected by what is distinguishes the country from geographic and demographic characteristics are reflected on availability of production elements and country's infrastructure.

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Crossref
Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Dramatic Utilization of Close-up in Horror Movies
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A cinematic shot is the basis of the film, regardless of the size, angle, or motion of this shot. However, the size of the footage and the process of showing or hiding the scene or cinematic personality has a certain speciality   related to the nature of cinematic treatment and the type of the movie especially those characterized by the employment of the close-ups to induce   ambiguity or spread the mental image of the dramatic events and this relationship between the close-up and horror films is what prompted the researcher to identify the title of the search as follows:

 

Dramatic utilization of Close-Up in Horror Movies

The research is divided as follows:

The methodological fram

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Crossref
Publication Date
Fri May 30 2014
Journal Name
International Journal Of Current Microbiology And Applied Sciences
Parasitoid of the genus Liriomyza Mik. in Iraq
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Publication Date
Thu Jan 01 2026
Journal Name
Journal Of Al-mamoon College
Subject Review: Toxic leadership in the workplace environment
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حضيت القيادة باهتمام كبير من قبل الباحثين ودورها الإيجابي في التأثير على الموظفين ونجاح المنظمات، في الآونة الأخير بدأت الدراسات تركز على الجانب المظلم للقيادة وتأثيرها على التابعين وبيئة العمل، وقد تم تحديد القيادة السامة بأنها أخطر الأساليب القيادية التي تتسبب بتكاليف مادية ومعنوية على المنظمات بمختلف جوانبها، ان القيادة السامة تأثر على دوافع المرؤوسين وقدرتهم على انجاز المهام، ورغبتهم في الاستمرار في

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Publication Date
Sun Jun 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Characteristic of Absorption with Reaction in Packed Column
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Publication Date
Sun Nov 14 2021
Journal Name
Palarch's Journal Of Archaeology Of Egypt/egyptology
Blended Learning in Teaching English to University Students
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QJ Rashid, IH Abdul-Abbas, MR Younus, PalArch's Journal of Archaeology of Egypt/Egyptology, 2021 - Cited by 4

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