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.
Vehicular ad hoc network (VANET) is a distinctive form of Mobile Ad hoc Network (MANET) that has attracted increasing research attention recently. The purpose of this study is to comprehensively investigate the elements constituting a VANET system and to address several challenges that have to be overcome to enable a reliable wireless communications within a vehicular environment. Furthermore, the study undertakes a survey of the taxonomy of existing VANET routing protocols, with particular emphasis on the strengths and limitations of these protocols in order to help solve VANET routing issues. Moreover, as mobile users demand constant network access regardless of their location, this study seeks to evaluate various mobility models for vehi
... Show MoreBackground: The global threat of COVID-19 outbreak and on the 11 March 2020, WHO acknowledged that the virus would likely spread to all countries across the globe and declared the coronavirus outbreak a pandemic which is the fifth pandemic since 20 century and this has brought human lives to a sudden and complete lockdown and the confirmed cases of this disease and deaths continue to rise in spite of people around the world are taking important actions to mitigate and decrease transmission and save lives. Objectives: To assess the effect of exercise and physical activity on the immunity against COVID-19. Methods: Collected electronic databases including (Medline, EMBASE, Google Scholar, PubMed and Web of Science) were searched with
... Show MoreThe present work involved synthesis of new thiozolidinone derivatives,These derivatives could be divided into three type of compounds; quinolin-2-one[V]a,b ,Schiff bases[VI]a,b and imide compounds[VII]a-d. The reaction p-Hydroxyacetophenone with thiosemicarbazide led to formation thiosemicarbazon compound [II], the reacted of thiosemicarbazone with chloro acetic acid in CH3CO2Na led to yield 4- thiazelidinone compound[III] in addition, thiosemicarbazide was POCl3 to [III] give [IV] compound used intermediates to synthesis new compounds of reacted with two type of coumarin in glacial acetic acid to give quinolin-2-one[V]a,b, The later compound refluxing with different benzaldehyde in dry benzene and glacial acetic acid give Schiff bases[VI]a
... Show MoreIn this paper, for the first time we introduce a new four-parameter model called the Gumbel- Pareto distribution by using the T-X method. We obtain some of its mathematical properties. Some structural properties of the new distribution are studied. The method of maximum likelihood is used for estimating the model parameters. Numerical illustration and an application to a real data set are given to show the flexibility and potentiality of the new model.
Abstract
Praise be to God, Lord of the Worlds, and prayers and peace be upon the most honorable of creation, Muhammad, whom God sent as a mercy to the worlds, and his infallible, pure, and pure family, and his faithful companions
I did not find anyone who studied stylistic structures except for one study, which is (The Literature of Imam Al-Jawad (peace be upon him), a stylistic study by the student Mina Reda Kazem, a master’s thesis), and it did not address the Hadi and the military men (peace be upon them) as the text of those texts. Coherently complementing each other.
I decided to stand by this heritage as a single text in a uniform period of time approximately from the year 195-260 AH, some
... Show MoreBaghdadin Drinks and Foods stuff Abbasyat Ages
This research concluded that after what has been presented an analysis of the topics that the process of measuring the level of development and then the development gap is the need to assess the results to set policy and to formulate plans and goals, and to see the development priorities of the place or a particular sector. The purely economic development led to negative effects on the spatial scale and the most important of these effects arise multidimensional social and urban development gaps as well as the economic dimension. So it must exceed the concept of economic framework, to include all dimensions of development spatially and sectorally to provide correct and clear base for planners and development policies and strategies for de
... Show MoreThis thesis study (pen weight and diversity of Arabic calligraphy), including the Arabic script went through multiple bodies, it came through the natural evolution of societies, and helped in the renovation and development of calligraphy after they gained a clear identity as a result of development that has occurred in the materials and writing instruments, especially industry pen that led to the diversity of Arabic calligraphy, and through the exploratory research and modeling study, which was obtained that the researcher could pose a problem discussed in the first chapter of his study follows by asking: is the pen is the weight of the role in the diversity of Arabic calligrap
... Show MoreLet be a commutative ring with identity, and be a unitary left R-module. In this paper we, introduce and study a new class of modules called pure hollow (Pr-hollow) and pure-lifting (Pr-lifting). We give a fundamental, properties of these concept. also, we, introduce some conditions under which the quotient and direct sum of Pr-lifting modules is Pr-lifting.