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.
This research aims to identify the reality of Sino-Russian relations after 2013, and to study the most important motives and determinants that affected the nature of these relations. The research was based on the criterion of national interest in interpreting and understanding relations between China and Russia, on the basis that national interest is what determines the state of cooperation and dependence, or the state of competition and difference. The research was based on the hypothesis that Sino-Russian relations after 2013 witnessed many factors and variables, some of which represented motives for strengthening relations between the two countries, and others represented obstacles that limit the level of cooperation and interaction betw
... Show MoreIn the present work polymer electrolytes were formulated using the solvent casting technique. Under special conditions, the electrolyte content was of fixed ratio of polyvinylpyrolidone (PVP): polyacrylonitrile (PAN) (25:75), ethylene carbonate (EC) and propylene carbonate (PC) (1:1) with 10% of potassium iodide (KI) and iodine I2 = 10% by weight of KI. The conductivity was increased with the addition of ZnO nanoparticles. It is also increased with the temperature increase within the range (293 to 343 K). The conductivity reaches maximum value of about (0.0296 S.cm-1) with (0.25 g) ZnO. The results of FTIR for blend electrolytes indicated a significant degree of interaction between the polymer blend (PVP and PAN)
... Show MoreMobile ad-hoc networks (MANETs) are composed of mobile nodes communicating through wireless medium, without any fixed centralized infrastructure. Providing quality of service (QoS) support to multimedia streaming applications over MANETs is vital. This paper focuses on QoS support, provided by the stream control transmission protocol (SCTP) and the TCP-friendly rate control (TFRC) protocol to multimedia streaming applications over MANETs. In this study, three QoS parameters were considered jointly: (1) packet delivery ratio (PDR), (2) end-to-end delay, (3) and throughput. Specifically, the authors analyzed and compared the simulated performance of the SCTP and TFRC transport protocols for delivering multimedia streaming over MANETs.
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The problem with the search at the reduction of adoption of new products, as there are three hypotheses of research have been formulated , the first one is no significant correlation between the religious and differences to customers and adopt new products, and This Study Aimed To Investigate The Relationship Between Religious differences for customers And New Products Adoption, Applied On Arab Mall Commercial Customers/ Egypt, an Analytical Model Is Developed As Guideline To Test The The Relationship Between Religious differences for customers And New Products Adoption, Aquantative Method With Deductive Approach Were Chosen In This Research . In Order To Collect Primary Data, A questionnaire Is
... Show MoreThe study includes the relationship between the ecologia and Abbaside's community in the middle ages, and the role of Baghdad capital city to increasing the sensibility of the people to the outwardly peripheral.
The study explains the efforts between the people and Abbaside's government to cure the knowledge of ecologia, to prevent the separation of diseases and pollutions of the community.
Keywords: Ecologia, Abbasid's, diseases, pollutions.
Abstract: This research deals with the developing of power and different abilities (military, security, economy, technology and scientific excellence) The research shows that the excellence of the Chinese economy and its development , had a positive reflection on the other powers and abilities , it means it is a base of development in all fields. The development in power and Chinese military abilities had a clear effect on Chinese strategic creed , and that what the research deals with in some details. The research also deals with developing Chinese nuclear abilities. The research doesn't ignore the security eye that indicates to the protection of the state sovereignty, concentrating on the unity and safety Chinese lands. The res
... Show Morehe paper presents the results of exposure of normal concrete to high temperatures (400 and 700°C). In addition to the exposure of steel reinforcement bar Ø 12 mm, where two types of steel reinforcement burning situations were performed. Directly exposed to high temperatures (400 and 700°C) and others were covered by concrete layer (15 mm). From the experimental results of fire exposure for 1 hour of 400 and 700°C and gradually cooled, it was found that the residual average percentage of compressive strength of concrete was 85.3 and 41.4%, while the residual average percentage of modulus of elasticity of concrete was 75 and 48%, respectively. The residual average percentage of yielding tensile stress (Ø 12 mm) after burning and cooling
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