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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
Fri Jun 28 2019
Journal Name
Journal Of The College Of Education For Women
Following the Example of Prophet (PBUH) in Reciting Qur'an
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The Almighty Allah has addressed His followers by advising them to follow the example of the prophet (PBUH). Allah says:  (INDEED IN THE MESSENGER OF ALLAH YOU HAVE A GOOD EXAMPLE TO FOLLOW). So, He was a true and everlasting example for the people to follow and imitate in all aspects of life. Knowledge and learning, especially Qura'nic knowledge, are among the priorities.

The present study is concerned with how to follow the Prophet example (PBUH) in the field of Qur'an reciting. It aims at showing His instructions on Qur'an reciting, and how He was followed by His Companions. The present study falls into an introduction and four sections. Section One deals with the commands given by Allah to follow His prophet. Second Two

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Publication Date
Fri Jun 20 2025
Journal Name
Bulletin Of The Iraq Natural History Museum
A SURVEY OF GASTROPODS IN THE GREENHOUSES OF IRAQ
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The humid and warm conditions in greenhouses provide an excellent environment for pests’ living conditions, and therefore, they provide ideal medium for alien introductions. Molluscs are among the most significant pests that infest plastic covered greenhouses. To identify and report their mollusc species, 23 greenhouses in Iraq were surveyed between March 2023 and April 2024. Of these, 11 were found to be infested with snails. A total of 158 specimens were collected and morphologically identified to seven species: Monacha obstructa (L. Pfeiffer, 1842), Eobania vermiculata (O.F. Müller, 1774), Xeropicta krynickii (Krynicki, 1833), Rumina decollata (Linnaeus, 1758), Polygyra cereolus (Megerle Von Mühlfeld, 1818), Cochlicella barba

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Publication Date
Sat Aug 09 2025
Journal Name
Gsc Biological And Pharmaceutical Sciences
Review of epidemiological Leishmania Ron. Ross, 1903 in Iraq
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Abstract Leishmania species are intracellular protozoan parasites that spend a portion of their life cycle in the midgut of sand flies and the remainder in the tissues of mammals. These parasites, which cause a class of human disorders known as leishmaniasis, live mostly in macrophages, where they multiply and survive by employing a variety of defense mechanisms against the oxidative stress and acidity generated by these immune cells. To help control their reaction to heat stress, they also produce heat shock proteins. Furthermore, the promastigote form has a glycocalyx that is necessary for colonizing the gut wall of the sand fly and completing its life cycle. Consequently, a variety of virulence factors contribute to the parasite's pathog

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The phenomenon of military governments in the Arab countries
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The modern nation state, by virtue of its institutional nature, is divided into political and non-political institutions according to their respective jurisdictions. It is natural for non-political institutions to perform their functions under the control of the political establishment, for two reasons: first, Second: Ensuring the achievement of cooperation, harmony and integration between these different institutions in serving the stability of the society and its continuity and achieving its supreme objectives. The location of the military establishment is part of the non-political institutions of the state, since it carries out a non-political function that is based on defending the homeland against any threats that may threaten its s

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Crossref
Publication Date
Mon Apr 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Compared to wireless deployment in areas with different environmentse
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<p>In the mobile phone system, it is highly desirable to estimate the loss of the track not only to improve performance but also to achieve an accurate estimate of financial feasibility; the inaccurate estimate of track loss either leads to performance degradation or increased cost. Various models have been introduced to accurately estimate the path loss. One of these models is the Okomura / Hata model, which is recommended for estimating path loss in cellular systems that use micro cells. This system is suitable for use in a variety of environments. This study examines the comparison of path loss models for statistical analysis derived from experimental data collected in urban and suburban areas at frequencies of 150-1500 MHz

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Crossref
Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Modern Physics
Direct Optical Energy Gap in Amorphous Silicon Quantum Dots
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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Dialect Difference in Multifaceted Grammatical Rules
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Among the issues that preoccupied ancient and modern grammarians is the phenomenon of grammatical disagreement among grammarians and their differences in many grammatical issues that many of them go back to the phenomenon of dialectical difference, so this filled our thinking with a lot of things that led us to look at the side of the reasons for this grammatical difference, and here lies the significance of research to know that it is a linguistic phenomenon dealing with the living language used among the Arabs and linguistic phenomena that reflect linguistic reality as well. Thus our chagrin determination in research and investigation in this issue is the scarcity of dialectical studies at the compositional grammar side, and the lack o

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Publication Date
Fri Sep 20 2013
Journal Name
World Journal Of Experimental Biosciences (issn: 2313-3937)
T-Lymphocytes Subsets in inactive carrier state of HBV
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This study included nine patients with inactive carrier states of HBV and 14 healthy control groups. The number and the percentage of T-lymphocyte (CD3+ Cells) in the peripheral blood of these groups showed no significant difference. Similar trend was observed when number and percentages of T helper cells (CD4+ cells) and T cytotoxic lymphocytes (CD8+ cells). Moreover, no significant difference in CD4+ /CD8+ cells ratio (P &gt; 0.05) in peripheral blood of patients with inactive carrier state of HBV as compared with healthy control group. The levels of total serum bilirubin (TSB) concentration and alanine aminotransferase (ALT) activity were similar to control group. The levels of immunoglobulin concentration (IgG and IgM) in patients g

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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
The Contextual Indication of admonition in the Holy Quran
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Context has occupied a distinguished place as far as the understanding of the texts and deducting the rules from them or analyzing them. The context was considered as one of the important presumptions as far arriving at the desired meanings is concerned. The word is worthless and the meaning is not known unless we know the context in which it came. The context in its two types the lingual and non-lingual types. It is the best for knowing the intended meaning of the Quranic verses to know the real meaning.  

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Publication Date
Tue Mar 20 2018
Journal Name
Day 3 Thu, March 22, 2018
Economics of Supramolecular Assemblies as Displacement Fluids in EOR
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Abstract<p>It is estimated that over the next few decades, EOR will be used for the more than 50% of oil production in the US and worldwide. From these, in reservoir with viscositites ranging between 10 – 150 mPa.s, polymer flooding is suggsted as the EOR method. Therefore, there is an upper limit to the recommended range of reservoir oil viscosities for polymer flooding. To address the issue of this limitation of polymer injectivity and pumping efficiency, we propose a novel method. The method involves the use of Supramolecular Systems, which are composed of long-chain aminoacids and maleic acids post complexation. Their unique feature of resersible viscosities allows the operator to overcome</p> ... Show More
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