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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
Sun Dec 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Place dependence as the physical environment role function in the place attachment
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Abstract<p>This research sheds light on the physical environment role in creating the place attachment, by discussing one of the important factors in the attachment creation, it is the concept place dependence, consisting of two important dimensions: the place quality and the place expectation; they contain a number of the supporter physical environment sub-indicators for place attachment. Eight physical indicators were reached; they were found to have a close relationship to the place attachment, including: the open and green spaces existence, land use diversity, diversity of housing types, dwelling / population density, accessibility, transport network development degree, transport multiple mo</p> ... Show More
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Publication Date
Tue Jul 15 2008
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
riol] and its Complexes with Co", Ni 9, Cu º, and Znº.
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The reaction of 2, 4, 6-trihydroxyactophenonemonohydrate with hydrazine monohydrate was realized under reflux in methanol and a few drops of glacial acetic acid were added to give the (intermediate) 2-(1-hydrazono-ethyl)-benzene-1, 3, 5-triol, which reacted with salicylaldehyde in methanol to give a new type (NO) ligand [HL][(2-1-[(2-hydroxy-benzyliidene)-hydrazono]-ethyl) benzene-1, 3, 5-triol. The ligand was reacted with Mcl.(where M-Co, Ni, Cu, and Zn) under reflux in methanol with (l: 1) ratio to give complexes of the general formula [M (HL)]. All compounds have been characterized by spectroscopic methods I" H NMR, IR. UV-Vis, HPLC, atomic absorption] microanalysis along with conductivity measurement. From the above data the proposed mo

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Publication Date
Wed Jan 01 2020
Journal Name
Archives Of Clinical Infectious Diseases
Toxoplasmosis and Risk of Endothelial Dysfunction: Role of Oxidative Stress and Pro-Inflammatory Mediators
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Background: Infection with Toxoplasma gondii (T. gondii) leads to activation of T-helper cells (Th-1 and Th-2) which are involved in the synthesis and release of different cytokines which may lead to endothelial dysfunction. Objectives: To evaluate the endothelial function in patients with acute toxoplasmosis. Methods: This case-control study involved 31 patients with toxoplasmosis aged 19 - 47 years matched with 20 healthy subjects. Anti-T. gondii antibody (IgG, IgM, IgA) was determined by direct antigen-antibody reaction. Interleukin-6(IL-6), endothelin-1 (ET-1) and human malondialdehyde (MDA) serum levels were measured. Results: IgM, IgG and IgA levels were high in the infected patients compared with controls (P < 0.01). Furthermore, IL-

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Scopus (21)
Crossref (10)
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Publication Date
Wed Mar 13 2019
Journal Name
Political Sciences Journal
Community composition of India and its impact on national unity
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India is today the largest democratic state in the Third World and has been able to maintain its national unity in the near future. The history of Indian civilization is more than 5,000 years old. It has achieved its heritage, culture, philosophy, traditions, national unity and unity and has taken its place among nations seeking progress and progress. Which are still visible to the present day, because of their history of civilization and achievements, and the fusion of cultures of invading peoples over the centuries with the culture of diverse Indian society, but despite being a secular state, Has put into place through its governments various forms of exclusion and marginalization towards the people of India, especially Muslims, and th

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Crossref
Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic tax planning and its impact on reducing tax evasion
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Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Psychological Flow and Its Relation to Futuristic Thinking among Postgraduates
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The research seeks to find the relationship between psychological flow and futuristic thinking among postgraduate students. To this end, the researchers have made up two scales: one scale to measure the psychological flow which consisted of (32) items and the other to measure the futuristic thinking included (39) items which were distributed into three domains. As to collect the required data, the two scales had applied on a sample comprised (200) postgraduate students. The findings revealed that there is a correlation between psychological flow and futuristic thinking. The researcher recommended the coming studies take the relationship between psychological flow and psychological happiness.

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Publication Date
Thu Aug 01 2013
Journal Name
International Journal Of Physics And Research
THE MECHANISM OF SN1987A EXPLOSION AND ITS EJECTA MASS ENVELOPE
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Optical spectrum of SN1987A at days 4 from the explosion and its light curve through the first 1444 days after the explosion have been studied. The hydrogen lines present in the spectrum confirms the general characteristics of Type II SN that occur due to core collapse of massive star. Each of the total mass ejected from the explosion and the amount of the total mass of Nickel radioactive isotopes that produced during the explosion as well as the initial velocity of the ejecta and the explosion energy have been determined and compared with different observed and calculated models obtained by different researchers and it’s found that, about 8.8 Mʘ of the progenitor envelope mass had been ejected during the explosion and it’s mixed with

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Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
Mental Health and Its Relationship with Shyness for University Students
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This study aimed to show the relationship between mental health and shyness for university students in Baghdad and Al – Mustansiria university which its subject was (200) students  ,          ( 100) males and  ( 100) females , Mental Health scale which is constructed by (Al – Janabi 1991) and developed by (Hassan 2006) was used for this aim  ,The scale of shyness was built according to a questioner to the students and according to previous publications and studies .

Multiple regulation analysis step - wise was used for data analysis in order to identify the possibility to find single or couple indications for the independent variable (mental

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
Existential frustration and its relation with recrimination among university students
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The study aims to identify the level of existential frustration and the level of recrimination among the students of universities, identify the statistical differences between the existential frustration and recrimination based on gender, and finally, identify the correlation between the existential frustration and recrimination. To do this, the researcher adopted the existential frustration scale of ( al-saaedi, 2009) that consisted of (43) item, he also adopted the recrimination scale of ( al-zugeibi,2008) which composed of (31) item. The total sample was (120) male and female student were chosen randomly from four colleges within the university of Baghdad for the academic year ( 2015-2016). The results revealed that the targeted sampl

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Publication Date
Wed Jun 10 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Children’s preference of dental injectors and its influenceon child cooperation
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