Preferred Language
Articles
/
ARctQ5MBVTCNdQwCg9B_
Responsible accounting and its role in achieving competitive advantage
...Show More Authors

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
Fri Jan 01 2021
Journal Name
Eastern Journal Of Medicine
The role of Human Cytomegalovirus (HCMV) in Patients with Active Coeliac Disease (CD)
...Show More Authors

Researchers have recently increased their focus on the link between autoimmune diseases and infections. Most of the recent research indicates that silent human cytomegalovirus (HCMV), may have diverse roles in the initiation, development, and exacerbation of autoimmune diseases, such as coeliac Disease (CD) and inflammatory bowel disease. The aim of this study is to evaluate the role of HCMV infection in Iraqi patients with CD. Serum samples were obtained from 60 patients with CD, and from 60 healthy subjects. Enzyme-linked immunosorbent assay was used to determine the Anti-Transglutaminase IgG/IgA, Anti-gliadin IgA/ IgG, as well as the HCMV IgM/ IgG levels in the serum samples. Significantly higher percentage of positivity for seru

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
The Role of Tibialis Posterior Tendon Transfer in Correction of Foot Drop Deformity
...Show More Authors

Bac kground: The transfer of the tibialis posterior tendon to the anterior aspect
of the ankle not only replaces the function of the paralyzed muscles, but also
removes the deforming force on the medial aspect of the foot.
Objec t i ves : In this study, we evaluated patients who underwent tibialis
posterior tendon transfer for the treatment of foot drop, and comparison through
interosseous membrane route versus anterior to lower tibia route of tibialis
posterior tendon transfer, with evaluation of the results according to carayon
criteria
Methods: Nine patients with foot drop secondary to different causes treated with
tibialis posterior tendon transfer from January 2011 to January 2012 were
followed up for a

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
The Role of Social Networks Sites in Prioritizing Political Reform among University Professors
...Show More Authors

With the development of modern mass media and the prevalence of use continues to both researchers and practitioners their efforts to understand how the media affect Hzha on both the individual and the institutions, society and culture as a whole, which means that the need to develop models and theories explain and predict the effects of the use of such means, therefore, the study of modern technologies of communication and information as an area of ​​research has become mature to establish the intellectual base cohesive, but they are not mature enough, which calls for more research developments therefore become social networking sites online, (Facebook, and YouTube, and straining) known today as the new social media, which is witness

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Corporate And Business Strategy Review
The role of strategic agility in promoting organizational excellence: A descriptive analytical study
...Show More Authors

The study aims to build a model that revolves around the main question of the role of strategic agility (SA) in enhancing organizational excellence (OE). For the purpose of achieving OE and to determine the extent of interest and knowledge of managers at the Midwest Refineries Company (MRC) on the theoretical and practical implications, and on the performance foundations of these two vital variables with the aim of continuous improvement. A questionnaire was used and distributed to a random sample of 54 managers in this important energy production company. The study followed the descriptive analytical approach to answer the questions raised. The study model and dimensions were built according to reference models, most notably the mo

... Show More
Scopus (4)
Crossref (4)
Scopus Crossref
Publication Date
Wed Jan 01 2025
Journal Name
Passer Journal Of Basic And Applied Sciences
Predictive Role of Key Pro-Inflammatory Cytokines in Patients with Acute Myeloid Leukemia
...Show More Authors

Scopus (2)
Scopus
Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Dimensions of binding and non-binding social responsibility and its relationship to organizational performance / Field Study in telecommunications companies in the Republic of yemen
...Show More Authors

The study aims at measuring the dimensions of binding and non-binding social responsibility and its relation to the organizational performance in telecommunication companies in the Republic of Yemen using analytical descriptive approach and questionnaire as a main tool for data collection and comprehensive inventory method.

It has been found  that there is a positive effect and significant moral relation between social responsibility with its binding and non-binding dimensions  and the organizational performance of telecommunication companies in the Republic of Yemen at a level of significance below (0.05). It has also been found that the correlation between the non-binding social responsibilit

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Apr 15 2023
Journal Name
History Of Medicine
Assessment of Alpha-Fetoprotein in Cerebrospinal Fluid, Plasma and Its Correlation to Some Biochemical Parameters in New Born with Congenital Hydrocephalus
...Show More Authors

ATAW Eqbal Abdul Ameer'. Shifaa Jameel Ibrahim?, HISTORY Of MEDICINE, 2023

View Publication
Publication Date
Wed Dec 29 2021
Journal Name
Modern Sport
Creative behavior and its relationship to the administrative leadership of secondary school principals in Al- Karkh/2 district in Baghdad governorate
...Show More Authors

The importance of research lies in the school administration and that the school is the main cell of the educational system and its ultimate goal, and therefore modern education requires the presence of sophisticated leaders represented in educational administration at various levels. Administrative leaderships and the two researchers' belief that the institution’s ability and success or failure depend on a special type of leader who is highly effective and efficient, directing workers ’behavior towards creativity and achievement in order to achieve the goals of the institution in serving the educational bodies, increasing the effectiveness of leadership and developing the creative behavior of secondary school principals in

... Show More
View Publication
Crossref
Publication Date
Mon Jun 30 2025
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
USE OF SHRIMP WASTE POWDER (METAPENAEUS AFFINIS) AND PROTEASE ENZYME IN BROILERS FEED AND ITS EFFECT ON PHYSIOLOGICAL AND MICROBIAL CHARACTERISTICS AND INDICATORS OF FAT OXIDATION IN MEAT
...Show More Authors

This study was conducted in the poultry field of the Department of Animal Production/ College of Agricultural Engineering Sciences / University of Baghdad for the period from 42 days. Aiming to know the effect of using shrimp waste powder (Metapenaeus Affinis) and enzyme in broilers diet on physiological and microbial performance and indicators of fat oxidation in meat. 250 one-day-old ROSS308 chicks were used. The chicks were fed on diets containing shrimp waste treated with enzyme and not treated with protease enzyme by 0,4,6 %. The experiment included five treatments, with 5 replicates for each treatment, and each replicate contained 10 birds. The results showed a significant decrease (P≤0.05) in the concentration of ALT and AS

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed model program to audit the contribution of municipal institutions to achieving the environmental dimension of sustainable development "applied research"
...Show More Authors

Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Mu

... Show More
View Publication Preview PDF