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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
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Development of the Suez Canal and Projects Competitors
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The area around the Suez Canal has been chosen particularly  Sinai  to implement the new Suez Canal project parallel to the original 72-km-long channel due to the importance of the commercial site of the Arab Republic of Egypt, competing with shipping lanes, to accommodate the increasing maritime traffic  passing through the Suez canal, and to provide special services for trade world and reduce the economic cost of marine trip. The establishment of six tunnels for automobile and railway transport to Sinai The cost of the establishment of this new channel  and the establishment of the tunnels about (2.8) billion, of which 4 billion cost of the new channel. Project implementation period is one year. The new proj

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Crossref
Publication Date
Sun Jul 01 2018
Journal Name
International Journal Of Geotechnical Earthquake Engineering
Impact Induced Responses of Saturated and Dry Dense Sand
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The present article includes an experimental study of the behavior of dry and saturated dense sandy soil under the action of a single impulsive load. Dry and saturated dense sand models were tested under impact loads. Different falling masses from different heights were conducted using the falling weight deflectometer (FWD) to provide the single pulse energy. The responses of dense soils were evaluated at surface of soil under impact load. These responses include; displacements, velocities, and accelerations that are developed due to the impact acting at top and the displacement at different depths within the soil using the falling weight deflectometer (FWD) and accelerometers (ARH-500A waterproof, and low capacity acceleration tran

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Crossref (4)
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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Characterization of 2(2-Tetrahydropyranylthio) methyl cyclopropylamine
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2(2-Tetrahydropyranylthio) methyl cyclopropyl amines were synthesized from allylmercaptan through several steps. The structures of the intermediates and the final products where confirmed through IR, NMR and elemental analysis, these compounds may be of value in the treatment of diseases  where free radicals are implicated in their pathogensis, since the thio and the amino groups of the synthesized compounds may act as free radical scavengers.

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Crossref
Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Fabrication Mind And The Effect With American Dision –adopt
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Is the subject of the mind took a dimension in philosophy and psychology , and has cared psychologists this topic to a large extent , I started education institutions interest in the capabilities of intelligence since the early twentieth century , and the development of interest in them until he arrived to find Standards and Criteria to identify the degree IQ of any individual , and began to educational institutions interested in mental talent and talented .

The United States is the country chock first of these research projects , but they devoted all their attention on the wish talent mental and Gifted , until I got to the projects, the so-called time ( ( wars of the mind ) ) and projects Schools gifted

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Engineering
Desulfurization of Diesel Fuel by Oxidation and Solvent Extraction
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This research presents a study in ultra-desulfurization of diesel fuel produced from conventional hydro desulfurization process, using oxidation and solvent extraction techniques. Dibenzothiophene (DBT) was the organosulfur compound that had been detected in sulfur removal. The oxidation process used hydrogen peroxide as an oxidant and acetic acid as homogeneous catalyst . The solvent extraction process used acetonitrile (ACN) and N-methyl – 2 - pyrrolidone (NMP) as  extractants . Also the effect of five parameters (stirring speed :150 , 250 , 350 , and 450) rpm, temperature (30 , 40 , 45 , and 50) oC, oxidant/simulated diesel fuel ratio (0.5 , 0.75 , 1 , and 1.5) , catalyst/oxidant ratio(0.125,0.25,0.5

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Preparation and Characterization some New of Naproxen Drug Derivatives
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In this research four steps of the new derivatives of Naproxen drug have been made which are known as a high medicinal effectiveness; the first step involved converting Naproxen into the corresponding ester (A) by reaction Naproxen with methanol absolute in presence H2SO4. While the second step involved treatment methyl Naproxen ester (A) with hydrazine hydrate 80% in presence of ethanol .The third reaction requires synthesis of Schiff bases (C1-C10) by condensation. of Naproxen hydrazide (B) with many substituted aromatic aldehydes . Finally, the fourth step synthesized new tetrazole derivatives ( D1- D10) by the reaction of the prepared Schiff bases (in the third step) with Sodium azide in THF as a solvent .The prepared compounds wer

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Scopus (2)
Scopus Crossref
Publication Date
Fri Oct 14 2016
Journal Name
International Journal For Computational Methods In Engineering Science And Mechanics
Simultaneous determination of time-dependent coefficients and heat source
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Scopus (18)
Crossref (15)
Scopus Crossref
Publication Date
Fri Apr 10 2015
Journal Name
Arabian Journal Of Geosciences
Radiological assessment of Iraqi phosphate rock and phosphate fertilizers
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Scopus (13)
Crossref (9)
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Publication Date
Sun Jan 01 2023
Journal Name
Computers, Materials & Continua
Submarine Hunter: Efficient and Secure Multi-Type Unmanned Vehicles
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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Al-Yaqubi's Sources and the question of Shia partiality
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Al-Yaqubi was biased in favor of Shia. May be du to his choice of source, materials. All historians as with other human beings are biased in their attitudes and preconceptions in one degree or another as well as in one direction or another.
The choice of source materials, their nature and the use made of them is an important index for measuring the achievement of ang historian.
Several specific questions arise. What sources did author use that were either unknown to or were not employed by his predecessors and contemporaries for whatever reason?
What sources are common to al- Yaqubi and his colleagues among the early Arab historians and what evidence of tendentiousness can be ascert- ained in these? To what extent can the author

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