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 MoreMycobacterium tuberculosis resistance to rifampicin is mainly mediated through mutations in the rpoB gene. The effects of rpoB mutations are relieved by secondary mutations in rpoA or rpoC genes. This study aims to identify mutations in rpoB, rpoA, and rpoC genes of Mycobacterium tuberculosis isolates and clarify their contribution to rifampicin resistance. Seventy isolates were identified by acid-fast bacilli smear, Genexpert assay, and growth on Lowenstein Jensen medium. Drug susceptibility, testing was performed by the proportional method. DNA extraction, PCR, and sequencing were accomplished for the entire rpoA, rpoB, and
... Show MoreScrew piles are widely used in supporting structures subjected to pullout forces, such as power towers and offshore structures, and this research investigates their performance in gypseous soil of medium relative density. The bearing capacity and displacement of a single screw pile model inserted in gypseous soil with various diameters (D = 20, 30, and 40) mm are examined in this study. The soil used in the testing had a gypsum content of 40% and the bedding soil had a relative density of 40%. To simulate the pullout testing in the lab, a physical model was manufactured with specific dimensions. Three steel screw piles with helix diameters of 20, 30, and 40 mm are used, with a total length of 500 mm. The helix is continuous over the
... Show MoreDestiny functional theory (DFT) calculations are undertaken in order to scrutinize the electrochemical and calcium (Ca) storage characteristics of a graphyne-like aluminum nitride monolayer (G-AlNyen) as an electrode material for Ca-ion batteries (CIBs). The results show that the change in internal energy as well as the cell voltage values for the CIB with the G-AlNyen anode are comparable to others with two-dimensional 2D nano-materials. It is shown that Ca is adsorbed primarily onto the center of a hexagonal and triangular ring of G-AlNyen with absorption energies of −2.06 and −0.42 eV. After increasing the concentration of Ca atoms on G-AlNyen, the adsorption energy as well as the cell voltage decreases. Lower values of 0.15–0.32 e
... Show MoreThis research aims to clarify the principles governing the exploration and utilization of outer space, emphasizing the role of international law, particularly international criminal law, in addressing crimes committed beyond Earth whether aboard spacecraft, the International Space Station, or in outer space generally. It examines relevant international treaties governing outer space activities, evaluates their strengths and ambiguities, and highlights deficiencies in their provisions. Furthermore, the study analyzes traditional principles of state criminal jurisdiction territoriality, nationality, universality, and protection and assesses their applicability to offenses committed in outer space.
This study aims to identify changes in vegetation cover and its impact on the climate of Mosul City. The analytical method of the study relies on changes in Land Use/Land Cover (LULC), Normalized Difference Vegetation Index (NDVI), and Land Surface Temperature (LST); GIS technology was used to measure these statistics. Landsat (5,8) imagery was used to detect the change in vegetation cover change and land surface temperature during the study period from 2010 to 2022, where the unsupervised classification technique was used to determine LU variations. The results revealed significant changes among the LU classes during the study period, primarily due to human activities. The most prominent change in LU was the urban expansion of agricultural
... Show More<div><p><em>This study investigates the use of the speech act of request by </em><em>Iraqi EFL (English as a foreign language) learners </em><em>in student-professor e-mail communication. It aims to examine request strategies and internal modifications in academic requests in e-mail. There has been little investigation of the issue of an academic request made by Arab EFL learners to a higher status person via an authentic data. Thus, this study intends to provide more investigation of the strategies and internal modifiers that are produced by Iraqi EFL learners when they interact with their professors via e-mail. However, this study adapts the CCSARP (cross-cultural speech act realization pr
... Show MoreNations witnessed since its existence a state of wills conflict as a result of the intersection and intertwining of interests, through which it sought to achieve its goals and objectives, and this has often led to direct military conflicts and countless wars, and witnessed the entry into global wars in which humanity lost millions of lives and losses .Despite the great changes in the international arena, especially in recent decades, the conflict of wills has not ceased, although some of its features and forms have changed, and it has become more complicated after the withdrawal of this conflict to international organizations and bodies, including the Security Council. It is mandated under the Charter of the United Nations to wor
... Show MoreBefore introducing an accurate description of the publication of news about the Iraqi-British war in the press of the Great Iraqi revolution, it is necessary to note the importance of this research as it examines a remarkable phenomenon that lies at the heart of public attention at this particular time, where we live the repercussions of a new war similar, with some of its facts and activities, to the events of the Great Iraqi Revolution that broke out in many Iraqi cities. Therefore, the results of this research can be a starting point for new research characterization of the phenomenon of news coverage of war in the Iraqi press.
The importance of research in the press of the Great Iraqi Revolution, according to the well-known r
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