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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
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
The Ash'aris and their position on faith, An Ideological Study: الايمان
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The Ash'aris and their position on faith, An Ideological Study

Omed AbdulQader rasool               

College of Islamic Sciences/Salahaddin University-Erbil

Abstract

The concept of faith is very complex, and there are a lot of talk about it among the major Islamic groups such as the Kharijites, the Mu'tazila, the Jahmiyya and others, because of its great importance, and the worldly and eschatological effects it entails according to the elements of faith such as recognition, ratification and action.

The researcher chose one sect, which is the

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Publication Date
Tue Sep 10 2024
Journal Name
Iraoi Academic Scientific Journals
The Psychological and Physical Life Difficulties of Patients with nerve fascicle
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Publication Date
Sat Jan 01 2005
Journal Name
Al-khwarizmi Engineering Journal
Kinetic and Mechanism of Oxidation of Oxalic Acid by Cerium (IV)
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Kinetic and mechanism studies of the oxidation of oxalic acid by Cerium sulphate have been carried out in acid medium sulphuric acid. The uv- vis. Spectrophotometric technique was used to follow up the reaction and the selected wavelength to be followed was 320 nm. The kinetic study showed that the order of reaction is first order in Ce(IV) and fractional in oxalic acid. The effect of using different concentration of sulphuric acid on the rate of the reaction has been studied a and it was found that the rate decreased with increasing the acid concentration. Classical organic tests was used to identify the product of the oxidation reaction, the product was just bubbles of CO2.

Publication Date
Sat Mar 07 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of frictional forces generated by different brackets and orthodontic wires
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Background: Sliding mechanics is widely used during orthodontic treatment. One of the disadvantages of this mechanics is the friction generated at the bracket/archwire interface, which may reduce the amount of desired orthodontic movement obtained. The aim of the present in vitro study was to evaluate and compare the static frictional forces produced by two passive self-ligating brackets stainless-steel and hybrid and two conventional brackets stainless-steel and monocrystal ligated with stainless-steel ligature wire at two degrees of torque(zero and twenty) under dry condition. Materials and method: One hundred and sixty brackets were used in this study divided into four groups each group consisted of forty brackets these are: Two self-li

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Publication Date
Wed Nov 28 2018
Journal Name
International Journal Of Engineering & Technology
Crude Oil Effect on the Clayey Soil Mechanical and Physical Properties
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Soil defilement with "raw petroleum" is a standout amongst the most across the board and genuine ecological issues going up against both the industrialized and oil country like Iraq. Along these lines, the impact of "raw petroleum" on soil contamination is one of most critical subjects that review these days. The present examination expects to research "unrefined oil"effectson the mechanical and physical properties of clayey soils. The dirt examples were acquired from Al-Doura area in Baghdad city and arranged by the "Brought together Soil Grouping Framework (USCS)" as silty mud of low pliancy (CL). Research center tests were done on contaminated and unpolluted soil tests with same thickness. The dirtied tests are set up by blending

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Publication Date
Wed Jul 12 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Optimized Zaltoprofen Lyophilized Tablets by Zydis Technique
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“Orodispersible Tablet” a tablet that is to be placed in oral cavity where it disperses rapidly by saliva with no need for water before swallowing. Zaltoprofen (ZLP) is one of NSAIDs which is used in the treatment of rheumatoid arthritis and osteoarthritis as well as to relieve inflammation and pain after surgery, injury and tooth extraction. The present study was aimed to prepare rapidly dissolved lyophilized Zaltoprofen tablet with different pharmaceutical excipients and studying the factors affecting pharmaceutical properties like (solubility, disintegration time DT, dissolution, etc.) of tablets. The lyophilized disintegrating tablets (LDTs) were prepared using Zydis technique by lyophilization an aqueous

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Publication Date
Fri Mar 01 2024
Journal Name
Al-khwarizmi Engineering Journal
Modification, Characterization of Tea Residue-derived Activated Carbon, and Ciprofloxacin Adsorption
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تقدم هذه الدراسة وصفا للطريقة المستخدمة في تحضير الكربون المنشط  (AC)من بقايا الشاي. تم دراسة الخواص الفيزيائية والكيميائية وكفاءة الامتزاز للكربون المنشط المحضر. تم إنتاج الكربون المنشط (AC) على مرحلتين: الاولى التنشيط باستخدام حامض الفوسفوريك (H3PO4) والثانية الكربنة عند درجة حرارة 450 درجة مئوية. استخدم الكربون المنشط لغرض امتصاص العقار الدوائي السيبروفلوكساسين(CIP) . تمت  دراسة عدة عوامل تشغيلية  بدرجة حرار

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Publication Date
Mon May 02 2022
Journal Name
Neuroquantology
Manufacturing and Improving Engineering Properties of Silica Bricks from Raw Materials
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Refractories are mineral and chemical-, based, materials with excellent heat resistance, making them ideal for use in the construction of ovens, furnace walls industries. According to this our research is concerned to study the effect of addition of (4% CaO) and (5% graphite) on the silica brick properties. Different amounts of CaO and Graphite were included in the white sand (raw ingredients) of silica bricks as a binder to prepare the composition then the composition were sintered using Different sintering temperatures ranging from (1000–1400)𝛐C under static air. Density, thermal conductivity, porosity, and water absorption Compression there was power tested after sintering. XRD analysis was used to identify raw materials’

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Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Synthesis and characterization of some new thiazolidinone derivatives containing indole ring
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Abstract<p>Many new heterocyclic compounds including 4-thiazolidinones containing indole with triazole units were described. The new Schiff bases [VII]<sub>a, b</sub> and [VIII]<sub>a,b</sub> synthesized by condensation acid hydrazides [II],[VI] with different (aromatic) aldehydes in absolute ethanol. The refluxing equimolar amounts of the Schiff bases ([VII]<sub>a,b</sub>, [VIII]<sub>a,b</sub>) with thioglycolic acid in benzene led to get thiazolidin-4-ones derivatives ([IX]<sub>a,b</sub> and [X]<sub>a-d</sub>). Finally, the new derivatives [XI]<sub>a-c</sub> run out via the reacted compound [IX]<sub>a</sub> with di</p> ... Show More
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Crossref (2)
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Publication Date
Mon Apr 23 2018
Journal Name
Elibrary.ru
PHYSICAL FITNESS OF FEMALE STUDENTS FROM IRAQ AND RUSSIA: COMPARATIVE ANALYSIS
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Objective of the study was to rate and analyze the physical fitness of female students from Iraq and Russia to find similarities, differences and regularities. Sampled for the study were 44 female non-sporting students: 20 students from Pedagogical University in Bagdad; and 24 students from Russian State University of Physical Education, Sport, Youth and Tourism in Moscow. The study was designed to obtain the joints flexibility, coordination, speed-strength and static endurance rates. The Iraqi students were tested with higher coordination abilities than their Russian peers, whilst the latter were ranked higher in the speed-strength, shoulder joints and spine flexibility tests, albeit lower than their Iraqi peers in the hip flexibility test

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