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.
In this article, a short review on the feature of reality and locality in quantum optics is given.
The Bell inequality and the Bell states are introduced to show their direct use in quantum computer and
quantum teleportation. Moreover, quantum cryptography is discussed in some details regarding basic
ideas and practical considerations. In addition, a case study involving distillation of a quantum key based
on the given fundamentals is presented and discussed.
The importance of the research lies in developing flexibility exercises (positive and negative) that help improve the level of physical and skill performance, address some weak points, and develop factors that work to implement skills with a wider range of motion, accuracy, and high strength. This is what makes the game of badminton more developed and successful. Performing (dimensions) strokes And the forward projection) by not using the wrist and the correct movement of the striking arm. This makes the player’s performance ineffective, which requires her to practice flexibility and movement flow to address this weakness. The study aims to prepare exercises using flexibility (positive and negative) and to know the e
... Show MoreBlood and urine samples were collected from 203 patients to study the relationship between Diabetes mellitus and urinary tract infections (UTI). Blood and urine specimens were subjected for estimation of random blood sugar, in addition to detection of the most pathogen bacteria which cause urinary tract infection in diabetic patients. The study included the detection of bacterial sensitivity to some antibiotics used in treating urinary tract infections, and also included the study of genetic basis which cause both types of diabetes mellitus. The results can be summarized as follows: The incidence of type ? diabetes in males was (35.8%), and (45.9%) in females . and type 2 diabetes in males was (49.6%), while in females was (40.16%).The inc
... Show MoreIn recent decades, global obesity has increased significantly, causing a major health problem with associated complications and major socioeconomic issues. The central nervous system (CNS), particularly the hypothalamus, regulates food intake through sensing the metabolic signals of peripheral organs and modulating feeding behaviors. The hypothalamus interacts with other brain regions such as the brain stem to perform these vital functions. The gut plays a crucial role in controlling food consumption and energy homeostasis. The gut releases orexigenic and anorexigenic hormones that interact directly with the CNS or indirectly through vagal afferent neurons. Gastrointestinal peptides (GIP) including cholecystokinin, peptide YY, Nesf
... Show MoreThis text and guide discusses the surgical and medical management of congenital heart diseases in both adult and children. It describes the disease, pathology, treatment, complications and follow-up with extensive use of didactic material to educate the reader to the practicalities of the subject. It details the novel research via an extensive literature review, while covering all aspects of the surgical and medical treatment of congenital heart disease. It includes review of the laparoscopic techniques and epidemiology of each disease involved and their prevalence to provide the reader with the full clinical picture. Clinical and Surgical Aspects of Congenital Heart Diseases: Text and Study Guide provides a thorough practical reference fo
... Show MoreThe electrical characteristics of polyvinyl alcohol PVA doped with different concentrations (0, 1, 2, 3 and 4wt%) of sodium iodide NaI powder were studied. The films are prepared using solution casting technique, in order to investigate the effect of sodium iodide NaI additions on the electrical properties of PVA host. The D.C conductivity measured by measuring the D.C electrical resistance using the Keithly Electrometer type 616C, and for different temperatures ranging from 30 – 70oC.
The dielectric properties measured by measuring the capacitor and the loss
... Show MoreWith the narratives and sayings in the biography of the Prophet and the science of the Koran, Orientalists used this case as a pretext to distort the biography of the Prophet and his character and patience for his call. Researcher in the folds of his research.
In this paper a new series of morpholine derivatives was prepared by reacting the morpholine with ethyl chloro acetate in the presence triethylamine as a catalyst in benzene gave morpholin-N-ethyl acetate(1) which reacted with hydrazine hydrate in ethanol, and gave morpholin-N-ethyl acetohydrazide (2) . Morpholin-N-aceto semithiocarbazide (3) were prepared by reacting compound(2) with ammonium thiocyanate , concentrated hydrochloric acid and ethanol as a solvent .Compound (3) reacted with sodium hydroxide and hydrochloric acid to give 5-(morpholin-N-methylene)-1H-1,2,4-triazole-3-thiol (4) .The new series of 1,2,4-triazol derivatives (5-8) was synthesized by reaction of compound(4) with formaldehyde , DMF as a solvent and different
... Show MoreComplexes of Cr(III)andNi(II) ions with phthalate sulphanilate snthranillate hippurte and glycinate ions have been preparcd then the Nephelauxetic
A research include of synthesized five member ring, which has been synthesized by condensation of 2-(1-(4- hydroxyphenyl) ethylidene)hydrazine-1-carbothioamide[I] with α-chloro ethylacetate in sodium acetate (fused) to form ethyl 2-(4-(1-((4-oxo-2-thioxopyrrolidin-3-ylidene)hydrazono) ethyl)phenoxy)acetate [II]. After that reacted [II]with hydrazine hydrate to resulting compound [III]. Compound [III] was refluxed with 4-aminobenzoicacid in excess of phosphorus oxy chloride give compound [IV],the later compound [IV] interact with acetyl acetone or ethylacetoacetate give to pyrazole and pyrazoline derivatives[V],[VI]. While when reacted with different aromatic aldehydes and one ketone consistence Schiff base derivatives [VII]a-e . The FTIR a
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