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.
Background: The therapeutic goal of orthodontic treatment is to establish ideal occlusion which includes both static and functional aspects. The objective of this study was to clarify functional occlusal treatment goals by analyzing functional occlusion in subjects with established normal occlusion and identify the differences between canine protected occlusion and group function occlusion. Materials and Methods: The sample consisted of 62 subjects with normal occlusion and with an age range of (18-25 years).Functional occlusal contacts during lateral excursion were identified on a fully adjustable articulator, and then the samples were classified according to: 1) Type of functional occlusion: A) Canine protected occlusion group (canine pr
... Show Moreالأحكام القانونية للجرف القاري في القانون الدولي
Most studies combine that it is important to determine the extent of the public's trust TV for two reasons. First of knowing the impact of satellite TV audience ranges and the second determining public outlets for Information Find regard to the extent of the public's confidence in knowing the contents of the satellite during the occupation of Mosul crisis by organizing the Islamic state in Iraq and the Levant And the researcher developed a questionnaire to find out the public's confidence statement satellite contents provided by the questions related to exposandscale.
The researcher audience chose the city of Baghdad to the suitabil
... Show MoreThe main purpose of this research is to diagnose the role of the Knowledge Accumulation of Human Resources KAHR in Strategic Performance SP, and for that, the research was applied to the represented sample by the administrative leaders consisting of (108) individuals distributed according to their positions and the organizational structure of the ministry. Correlations, effects, and benefits from generalizing the results in the field of research. The research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from a questionnaire. The second stage gathered qualitative data to explore the survey results more deeply by conducting individual interviews with a sub-sample of
... Show MoreTourism plays an important role in Malaysia’s economic development as it can boost business opportunity in its surrounding economic. By apply data mining on tourism data for predicting the area of business opportunity is a good choice. Data mining is the process that takes data as input and produces outputs knowledge. Due to the population of travelling in Asia country has increased in these few years. Many entrepreneurs start their owns business but there are some problems such as wrongly invest in the business fields and bad services quality which affected their business income. The objective of this paper is to use data mining technology to meet the business needs and customer needs of tourism enterprises and find the most effective
... Show MoreObjective: This study goal was to screen participants from different settings in Baghdad for depression using Beck Depression Inventory (BDI) scale and identify factors influencing the levels of depression. Methods: This cross-sectional study included a convenience sample of 313 people from four settings (teaching hospital, college of medicine, college of pharmacy, and high school) in Baghdad, Iraq. The participants were screened using paper survey relying on the BDI scale during spring 2018. Using multiple linear regression analysis, we measured the association between depression scores and six participant factors. Results: The overall prevalence of depression in our sample was 57.2%. Female participants had higher BDI
... Show MoreThe present study included the collection of fresh samples of species of genus Oxalis and examined the anatomical characteristics of the stem, scape, petiole, leaf and pedicel
The effect of Al dust particles on glow discharge regions, discharge
voltage, discharge current, plasma potential, floating potential,
electron density and electron temperature in planar magnetron
sputtering device has been studied experimentally. Four cylindrical
Langmuir probes were employed to measure plasma parameters at
different point on the radial axis of plasma column. The results
shows the present of Al dust causes to increase the discharge voltage
and reduce the discharge current. There are two electron groups in
the present and absent of Al dust particles. The radial profiles of
plasma parameters in the present of dust are non- uniform. The
floating potential of probe becomes more negatively while
The protective effect of benfotiamine against doxorubicin-induced cardiotoxicity was evaluated in rabbits. Pretreatment of rabbits with 70mg/kg benfotiamine orally 7 days before induction of cardiotoxicity with I.V 15mg/kg doxorubicin. injection resulted in significant reduction of the activities of lactate dehydrogenase and creatine phosphokinase enzyme in the serum compared to doxorubicin treated animals; benfotiamine also improves the histological changes produced by doxorubicin in the cardiac muscle compared to control. In conclusion, benfotiamine when used concomitantly with doxorubicin protects the myocardium against the cardiotoxicity induced by this cytotoxic drug.