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.
Is no longer a football player looks to sport as a means of entertainment and physical development. But become see as part of The economic and is getting in return for the effort of، Through a contract with a club to organize the activity which is called a contract of professional, This contract is similar to the rest of the contracts in terms of problems and dispute that arise during the implementation or after it ends because of the nature of sports to such disputes and privacy being subject to special rules (regulations, national and international professional) required that subject to judicial bodies private mission confined settle sports disputes these entities and is affiliated unions legal committees and the court of arbitration for
... Show MoreAddressed the problem of the research is marked (experimentation in caves fee) concept and its role in experimentation deviate Display Num formal charges caves. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. Then specify the search for the goals of (revealed the nature and role of experimentation in determining the nature of Manifesting fee documented on the walls of caves), followed by the establishment of the three search limits (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theoretical framework and indicators that resulted from academic theorizi
... Show MoreThe objective of this study was to assess the nutritional status of childs of nurseries in Baghdad city so that an early detection of malnutrition cases could be carried out. The results revealed that the daily consumption of food calories, protein, fat and carbohydrate were 1180.5 calories, 27.2gm, 38gm and 180gm, respectively, which were less than the RDA values and the percentages of these nutrients supplied by the food intake were 90.8, 83.7, 87.3 and 90.3%, respectively. It was also demonstrated that the highest percentages of stunting, underweight and wasting, which amounted to 32, 22.7 and 1.5%, respectively, were among those childs who obtained inadequate calories, while the percentages of the forementioned malnutrition cases amon
... Show MoreAn experimental investigation based on thirty three simple pullout cylinder specimens was conducted to study the bond-slip trend between concrete and steel reinforcement. Plain and deformed steel reinforcement bars were used in this investigation. The effect of bar diameter, concrete compressive strength and development length on bond-slip relation was detected. The results showed that the bond strength increases with increasing of compressive strength and with decreasing of bar diameter and development length. A nonlinear regression analysis for the experimental results yields in a mathematical correlation to predict the bond strength as a function of concrete compressive strength, reinforcing bar diameter and its yield stress. The minimum
... Show MorePolycaprolactone polymer is widely used in medical applications due to its biocompatibility. Electro spinning was used to create poly (ε- caprolactone) (PCL) nanocomposite fiber mats containing hydroxyapatite (HA) at concentrations ranging from 0.05 to 0.4% wt. The chemical properties of the fabricated bio composite fibers were evaluated using FTIR and morphologically using field-emission scanning-electron microscopy (FESEM), Porosity, contact angle, as well as mechanical testing(Young Modulus and Tensile strength) of the nanofibers were also studied. The FTIR results showed that all the bonds appeared for the pure PCL fiber and the PCL/HA nano fibers. The FESEM nano fiber showed that the fiber diameter increased from 54.13 to 155.79 (n
... Show MoreHeat shock protein 70 (HSP70) is a crucial protein with vital biological tasks in cell continuation of life. The variation of HSP70 activation occurs as a consequence of stress that includes temperature states, toxicity, poisoning with heavy metals, and tumor-related conditions. One of the master jobs of the HSP family is the suppression of caspase-mediated apoptosis signals. A high level of the expression of HSP70 is accountable for tumorigenesis and resistance against chemotherapeutic drugs. For this reason, the detection of HSP70 may help to diagnose cancerous diseases. From the other side, targeting this chaperone might help in treatment by maintaining late caspase-dependent events. This study was conducted to detect the presenc
... Show MoreA UV-Vis spectrophotometry method was developed for the determination of metoclopramide hydrochloride in pure and several pharmaceutical preparations, such as Permosan tablets, Meclodin syrups, and Plasil ampoules. The method is based on the diazotization reaction of metoclopramide hydrochloride with sodium nitrate and hydrochloric acid to yield the diazonium salt, which is then reacted with 3,5-dimethyl phenol in the presence of sodium hydroxide to form a yellow azo dye. Calibration curves were linear in the range from 0.3 to 6.5 µg/mL, with a correlation coefficient of 0.9993. The limits of detection and quantification were determined and found to be 0.18 and 0.61 µg/mL, respectively. Accuracy and precision were also determined b
... Show MoreThis study investigates the phonological adaptation of diphthongs within English loanwords in Iraqi Arabic (IA). In contrast to earlier small-scale descriptive studies, this study used quantitative content analysis to analyse 346 established loanwords collected through document review and direct observation to determine the diphthong adaptation patterns involved in the nativisation of English loanwords by native speakers of IA. Content analysis results revealed that most GB diphthong adaptations in English loanwords in IA occur in systematic patterns and thus may be ascribed to particular aspects in both L1 and L2 phonological systems. More specifically, the results indicate that the IA output forms tend to maintain the features of the GB i
... Show Moreproblem of the research is the decline of the role of urban space with time as an influential system in societal relations. The research aims to define indicators for achieving social interaction in the city, and to determine indicators for achieving integration in the urban space, and to study the relationship between the integration of urban space and community interaction over time. the research assumed that by distinguishing the social interaction space from the urban space and developing urban spaces in order to be truly interactive spaces, this will help us achieve social interaction and build a positive relationship between them, which enables us to achieve integration within the urban spaces leading to social interaction. Because
... Show MoreRadiological assessment for the East Baghdad oilfield-southern part was conducted in the current study. 10 samples (scale, soil, sludge, water, and oil) from the different stages of oil production were collected. 232Th, 226Ra, and 40K in the samples were analyzed with 40% efficiency for Gamma spectrometry. system based on HPGe. The findings indicated that the examined sites exhibit comparatively lower levels of NORM contamination, in contrast to other global oilfields. Nevertheless, certain areas, particularly those within separation stages, demonstrate relatively elevated NORM concentrations exceeding the global average in soil and sludge. The maximum value of 226Ra, 232Th, was found in sludge sample the findings indicated that ove
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