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.
Low-dimensional materials have attracted significant attention in developing and enhancing the performance of quantum well lasers due to their extraordinary unique properties. The optical confinement factor is one of the most effective parameters for evaluating the optimal performance of a semiconductor laser diode when used to measure the optical gain and current threshold. The optical confinement factor and the radiative recombination of single quantum wells (SQW) and multi-quantum wells (MQW) for InGaAsP/InP have been theoretically studied using both radiative and Auger coefficients. Quantum well width, barrier width, and number of quantum wells were all looked at to see how these things changed the optical confinement factor and
... Show MoreIn the present work usedNd:YAG laser systems of different output characteristic were employed to study the drilling process of material used in scientific and industrial fields. This material include Manganese hard steel. Our study went into the affecting parameters in drilling of Manganese hard steel by laser. Drilling process is achieved through material absorption of part of the incident laser beam. It is the resultant of interfering both, laser beam and material properties and the focusing conditions of the beam. The results as shown that the increase in the laser pulse energy over the used level has raised the hole diameter, depth and increased the hole taper. In addition to that a hole taper was affected by the laser energy, the fo
... Show MoreThe Iraqi political and social arena has been characterized, subjectively and objectively, by the weakness of leadership building. This has led to a leadership crisis, which is reflected in the quality of the outcome of the process of rebuilding the state in Iraq. Thus, this building process has lacked the simplest requirements and conditions of success. It has suffered from a major and obvious failure: the situation in Iraq has raised conflict leaders, not constructive leaders, and this confirms the existence of a cultural crisis in the production of conscious, aware leadership compatible with democratic action. The weakness of leadership in Iraq is reflected in a series of ongoing crises that require radical solutions in accordance with l
... Show MoreNew Schiff bases derived from D-galactose were synthesized by condensation of aldehyde (1,2:3,4-Di-O-isopropylidene-6-carboxaldehyde-α-D-galactopyranose) with different aromatic amines such as (4-bromo, 3-hydroxy, 4-iodo, 4-methoxy) aniline in dry benzene using glacial acetic acid as a catalyst. These compounds were converted to oxazepine derivatives by addition reaction with maleic anhydride in dry benzene as a solvent. The structures of the synthesized compounds have been characterized by elemental analysis, FTIR spectra, some of them by using 1HNMR spectra and measurement of its physical properties.
In this study, Cr−Mo−N thin films with different Mo contents were synthesised via closed field unbalanced magnetron sputtering ion plating. The effects of Mo content on the microstructure, chemical bonding state, and optical properties of the prepared films were investigated by X-ray diffraction spectroscopy (XRD), X-ray photoelectron spectroscopy (XPS), field emission scanning electron microscopy, and ultraviolet-visible spectrophotometry. XRD results determined the face centered cubic (fcc) structure of pure CrN film. The incorporation of molybdenum (Mo) in the CrN matrix was confirmed by both XRD and XPS analyses. The CrMoN coatings demonstrate various polycrystalline phases including CrN, γ-Mo2N, Cr with oxides layers of MoO3, CrO3
... Show MoreFive species of Lactic acid bacteriawere isolated from raw milk, yoghurt, vegetables and pickles, Lactobacillus plantarum, Lactobacillus acidophilus, Lactobacillus brevis, Lactobacillus casei and Lactobacillus bulgaricus isolates were identified by 16S rRNA gene. Evaluate of antimicrobial activity against all the bacterial strains Staphylococcus aureus, Salmonella spp., Pseudomonas fluorescens, Escherichia coli, Bacillus cereus and Bacillus subtilis. It showed that bacteriocin of Lactic acid bacteriamore effective than supernatant of lactic acid bacteria, the results showed that isolatemost efficient isolate belonging to Lactobacillus brevis, the diameter of the inhibition of the bacteriocin of Lactobacillus brevis were 27.7, 26.3 and 25.1
... Show MoreRemoval of solar brown and direct black dyes by coagulation with two aluminum based
coagulants was conducted. The main objective is to examine the efficiency of these
coagulants in the treatment of dye polluted water discharged from Al-Kadhymia Textile
Company (Baghdad-Iraq). The performance of these coagulants was investigated through
jar test by comparing dye percent removal at different wastewater pH, coagulant dose,
and initial dye concentration. Results show that alum works better than PAC under acidic
media (5-6) and PAC works better under basic media (7-8) in the removal of both solar
brown and direct black dyes. Higher doses of PAC were required to achieve the
maximum removal efficiency under optimum pH co
Key generation for data cryptography is vital in wireless communications security. This key must be generated in a random way so that can not be regenerated by a third party other than the intended receiver. The random nature of the wireless channel is utilized to generate the encryption key. However, the randomness of wireless channels deteriorated over time due to channel aging which casing security threats, particularly for spatially correlated channels. In this paper, the effect of channel aging on the ciphering key generations is addressed. A proposed method to randomize the encryption key each coherence time is developed which decreases the correlation between keys generated at consecutive coherence times. When compared to the
... Show Moreالخلاصة لقد شكل المحافظون الجدد وهم بالأساس نخبة من المثقفين ومن السياسيين الأمريكيين كتلة ضغط كبيرة التأثير على الإدارة في عهد الجمهوريين. حمل هؤلاء المحافظون مشروعاً إيديولوجياً البسوه لسلطة الجمهوريين وهو يهدف إلى جعل أمريكا سيدة العالم من دون منازع خاصة بعد انهيار الاتحاد السوفييتي ونهاية الحرب الباردة. واكب هذا الحدث التاريخي الكثير من الأفكار ومنها (نهاية التاريخ)، وصراع الحضارات، وكذ
... Show MoreDrilling deviated wells is a frequently used approach in the oil and gas industry to increase the productivity of wells in reservoirs with a small thickness. Drilling these wells has been a challenge due to the low rate of penetration (ROP) and severe wellbore instability issues. The objective of this research is to reach a better drilling performance by reducing drilling time and increasing wellbore stability.
In this work, the first step was to develop a model that predicts the ROP for deviated wells by applying Artificial Neural Networks (ANNs). In the modeling, azimuth (AZI) and inclination (INC) of the wellbore trajectory, controllable drilling parameters, unconfined compressive strength (UCS), formation
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