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.
A Classical allusion refers to myths in ancient Roman and Greek works of literature. Christopher Marlowe (1564-1593), utilized mythological allusions in The Tragical History of Doctor Faustus (1588- 1592) to create a connection between ideas. Dr. Faustus wanted the infinite. He sold his soul to the devil to gain it. He rejected theology and embraced magic and mythology that epitomized pseudo-divinity. Classical mythology invites moral and theological discussion. It intensifies the aesthetic purpose and the spiritual evaluation of Dr. Faustus‟s ambition
Background: The first and second choice for vascular access in patients with end stage renal disease (ESRD) is radio cephalic and brachio cephalic arteriovenous fistula (AVF).In patients with failed previous AVF e or poorly visualized or impalpable cephalic veins, the basilic vein can be mobilized and superficialized to create an AVF with the brachial artery.Objective: The aim of this study is to report our experience at the Vascular Surgery Department/ Surgical Specialty Hospital in brachio-basilic (BB) vascular access for hemodialysis.Methods: From January 2006 to December 2009, 31 patients with ESRD whose cephalic veins were thrombosed or impalpable or had previous unsuccessful vascular access procedures were referred to the Vascular
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This study is studied one method of estimation and testing parameters mediating variables in a structural equations model SEM is causal steps method, in order to identify and know the variables that have indirect effects by estimating and testing mediation variables parameters by the above way and then applied to Iraq Women Integrated Social and Health Survey (I-WISH) for year 2011 from the Ministry of planning - Central statistical organization to identify if the variables having the effect of mediation in the model by the step causal methods by using AMOS program V.23, it was the independent variable X represents a phenomenon studied (cultural case of the
In the field of implantology, peri-implantitis is still a common complication of implant failure. Similar to periodontal disease, this kind of pathological condition is characterized by inflammation of the tissues surrounding dental implants or fillings. The sources of infection have been shown to be chronic periodontitis and poor maintenance of the communion. A thorough examination of the intricate components of peri-implantitis was sought in this review in order to identify common characteristics of the disease with regard to bacteria, biofilm formation, host immunological responses, diagnostic tools, and therapeutic treatments. The aim of this study was to provide a detailed overview of the different bacterial species associated
... Show MoreLearning programming is among the top challenges in computer science education. A part of that, program visualization (PV) is used as a tool to overcome the high failure and drop-out rates in an introductory programming course. Nevertheless, there are rising concerns about the effectiveness of the existing PV tools following the mixed results derived from various studies. Student engagement is also considered a vital factor in building a successful PV, while it is also an important part of the learning process in general. Several techniques have been introduced to enhance PV engagement; however, student engagement with PV is still challenging. This paper employed three theories—constructivism, social constructivism and cognitive load t
... Show MoreThis study explores the language used in reporting political headlines conducting a rhetorical stylistic analysis. It is based on showing the effect of the rhetorical stylistic relations in news reporting. The aim is to investigate the structure adopted in reporting political news. It argues that the rhetorical stylistic devices are necessary and applicable to non-literary texts, i.e. political headlines to evaluate language use in the representation of non-literary texts. The analysis was carried out on data selected from the British broadsheet The Guardian and the American New York Times newspaper headlines. The data were examined and subjected to a contrastive analysis incorporating rhetorical and stylistic tools to discern h
... Show Morecontent Analysis for Some Type of Pillows used in Iraqi houses
The research aims to find ways to minimize the use of quantities of chemical fertilizers in agriculture in order to get to an environment that is free of contaminants. Magnetized water technology used in the experience of planting seeds of tomatoes Thomson type to obtain a higher efficiency to absorb fertilizer NRK in the protected environment of the period from February to June. Magnetized water system used locally made levels Gaues (4800,2500,1500) concentrations of 50 to 100% for each level and the rate of (4) replicates, and results indicated that the severity of the magnet (4800 Gaues) and a concentration of 50% gave the highest percentage of tomato fruit size and intensity ( 1500 Gaues) and a concentration of 100% did not give any inc
... Show MoreThe study is done in the period between (February 20 and October 20) by using ten adult quail Coturnix coturnix (Linnaeus, 1758). The sections are preparing by paraffin method then stain in Harris haematoxylin-eosin. The histological aspects of spinal cord in quail (Coturnix coturnix) the white matter is in the outer part, while the gray matter is arranged in from of X represents its internal part, the dorsal region is called the dorsal horns while the ventral region is called the ventral horns and the central canal cavity, the spinal cord areas appeared as follows: The medial column, column of von Lenhossek, lateral column, dorsal magnocellular column and marginal paragriseal, columns are also called Hoffmann’s nuclei.
This investigation was undertaken to evaluate the effectiveness of using Hydrated lime as a (partial substitute) by weight of filler (lime stone powder) with five consecutive percentage namely (1.0, 1.5, 2.0, 2.5, 3.0) % by means of aggregate treatment, by introducing dry lime on dry and 2–3% Saturated surface aggregate on both wearing and binder coarse. Marshall design method, indirect tensile test and permanent deformation under repeated loading of Pneumatic repeated load system at full range of temperature (20, 40, 60) C0 were examined The study revealed that the use of 2.0% and 1.5 % of dry and wet replacement extend the pavement characteristics by improving the Marshall properties and increasing the TSR%. Finally, increase permanent
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