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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
5'-nucleoridase activity in sera from iraq children with leukemia
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Enzyme activity were studied in the sera of children with leukemia than healthy children, where 31 cases were studied, including 21 cases of patients with acute lymphatic leukemia

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Publication Date
Fri Apr 01 2016
Journal Name
Gis Research Uk 24th Annual Conference
Comparing Open Source Map Data in Areas Lacking Authoritative Mapping
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One wide-ranging category of open source data is that referring to geospatial information web sites. Despite the advantages of such open source data, including ease of access and cost free data, there is a potential issue of its quality. This article tests the horizontal positional accuracy and possible integration of four web-derived geospatial datasets: OpenStreetMap (OSM), Google Map, Google Earth and Wikimapia. The evaluation was achieved by combining the tested information with reference field survey data for fifty road intersections in Baghdad, Iraq. The results indicate that the free geospatial data can be used to enhance authoritative maps especially small scale maps.

Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Dispersion in a Gas Filled Hollow Core Photonic Crystal Fiber
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Hollow core photonic bandgap fibers provide a new geometry for the realization and enhancement of many nonlinear optical effects. Such fibers offer novel guidance and dispersion properties that provide an advantage over conventional fibers for various applications. Dispersion, which expresses the variation with wavelength of the guided-mode group velocity, is one of the most important properties of optical fibers. Photonic crystal fibers (PCFs) offer much larger flexibility than conventional fibers with respect to tailoring of the dispersion curve. This is partly due to the large refractive-index contrast available in the silica/air microstructures, and partly due to the possibility of making complex refractive-index structure over the fibe

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Crossref
Publication Date
Sat Dec 31 2022
Journal Name
Mathematical Modelling Of Engineering Problems
Investigation of Energy Efficient Clustering Algorithms in WSNs: A Review
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In recent years, Wireless Sensor Networks (WSNs) are attracting more attention in many fields as they are extensively used in a wide range of applications, such as environment monitoring, the Internet of Things, industrial operation control, electric distribution, and the oil industry. One of the major concerns in these networks is the limited energy sources. Clustering and routing algorithms represent one of the critical issues that directly contribute to power consumption in WSNs. Therefore, optimization techniques and routing protocols for such networks have to be studied and developed. This paper focuses on the most recent studies and algorithms that handle energy-efficiency clustering and routing in WSNs. In addition, the prime

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Scopus (9)
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Scopus Crossref
Publication Date
Sun Feb 08 2026
Journal Name
Al–bahith Al–a'alami
News Coverage of Iraq’s International Relations in Iraqis News Channel
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The research aims to identify the new reality of Iraq’s international relations through the news
coverage carried out by Al-Iraqiya TV since the size and nature of the coverage indicate the extent
to which these relations have reached. The research problem is summarized by the main question
(what is the size and nature of news coverage of Iraq’s international relations in the Iraqi News
Channel?).
This research is considered a descriptive research, as the researchers used the survey method and the
content analysis method through a partial confinement of the research community consisting of the
main news broadcast for one programmatic period. The content analysis form that was subjected to
evaluation was design

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Crossref
Publication Date
Thu Sep 15 2022
Journal Name
Route Educational And Social Science Journal
THE VALUE OF COLLABORATIVE LEARNING IN DEVELOPING STUDENT’S SPEAKING SKILLS
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The majority of Arab EFL (English as a Foreign Language) learners struggle with speaking English fluency. Iraqi students struggle to speak English confidently due to mispronunciation, grammatical errors, short and long pauses while speaking or feeling confused in normal conversations. Collaborative learning is crucial to enhance student’s speaking skills in the long run. This study aims to state the importance of collaborative learning as a teaching method to EFL learners in the meantime. In this quantitative and qualitative study, specific focus is taken on some of Barros’s views of collaborative learning as a teamwork and some of Pattanpichet’s speaking achievements under four categories: academic benefits, social benefits,

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Crossref
Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Production Scenes in Television Series: عبد الكريم حسين عباس السوداني
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Due to the increase in the number of the satellite channels which resulted from the satellite broadcasting, the demand for the television drama production has increased dramatically, and there has been a significant competitive market, which encouraged the producers to adopt many carrots among them the inclusion of TV series large scenes whose main purpose is to show the volume of the production in the series, let alone achieving the dramatic function. The researcher called this type of scenes (the productive scenes), a name which has not been used before. The researcher studied these scenes and determined his research subject under the title (the production scenes in the TV series) where the research problem has been determined through

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Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Article Origin in international relations Peace or war, monetary Reviews
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The roots of international relations: peace or war: A critical review A great debate has taken place about international relations between scholars concerning peace and War .The concept of root is matched with that of exception. And the importance of the research lies in the ensuing results in the report about the legitimacy of war and the space it holds, so if the origin of international relation is war .the obstacles against it are going to decrease .and if the origin lies in peace then the dimension of its legitimacy will narrow. key words: international relation –peace-war. Résumé : L’Origine des relations internationales : guerre ou paix : révisions critiques L’origine des relations internationales entre guerre et paix, a s

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
Statistical Model for Predicting the Optimum Gypsum Content in Concrete
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The problem of internal sulfate attack in concrete is widespread in Iraq and neighboring countries.This is because of the high sulfate content usually present in sand and gravel used in it. In the present study the total effective sulfate in concrete was used to calculate the optimum SO3 content. Regression models were developed based on linear regression analysis to predict the optimum SO3 content usually referred as (O.G.C) in concrete. The data is separated to 155 for the development of the models and 37 for checking the models. Eight models were built for 28-days age. Then a late age (greater than 28-days) model was developed based on the predicted optimum SO3 content of 28-days and late age. Eight developed models were built for all

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Crossref
Publication Date
Thu Jun 15 2017
Journal Name
مجلة العلوم الاجتماعية
Self-compassion among university students in light of some variables
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The study aimed to identify the self- compassion of the students as well as to identify the differences in the self- compassion according to the variables: sex - the academic specialization - Study level, the sample of the study of (200) students distributed equally by sex (male - female) Specialization (Scientific - Human) compassion. The results showed that there were no differences in the self- compassion according to the variables: gender, academic specialization, and Study level. In light of these results, the researcher Number of the recommendations and proposals

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