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.
The present work involved preparation of new hetro cyclic polyacrylamides (1-9) using reaction of polyacryloyl chloride with 2-aminobenzothiazole which prepeard by thiocyanogen method in the presence of a suitable solvent and amount tri ethyl amine (Et3N) with heating. The structure confirmation of polymers were proved using FT-IR,1H-NMR,C13NMR and UV spectroscopy.Other physical properties including softening and melting points, and solubility of the polymers were also measured.
The central marshes are one of the most important wetlands/ecosystems in the southern area of Iraq. This study evaluates the bed soil's mechanical, physical, and chemical properties at certain southern Iraqi central marshes sites. This was conducted to investigate their types and suitability for enhancing the agricultural reality of most field crops and for construction purposes. Soil samples were collected from 15 sites at 10-100 cm depth. Hence, numerous parameters were determined: index properties, unconfined compressive strength, direct shear strength, consolidation, texture, and sieve analysis, water content, specific gravity, dry density, permeability, pH, total soluble salts (TSS), organic materials (OM) and total sulfate con
... Show MoreDiamond-like carbon, amorphous hydrogenated films forms of carbon, were pretreated from cyclohexane (C6H12) liquid using plasma jet which operates with alternating voltage 7.5kv and frequency 28kHz. The plasma Separates molecules of cyclohexane and Transform it into carbon nanoparticles. The effect of argon flow rate (0.5, 1 and 1.5 L/min) on the optical and chemical bonding properties of the films were investigated. These films were characterized by UV-Visible spectrophotometer, X-ray diffractometer (XRD) Raman spectroscopy and scanning electron microscopy (SEM). The main absorption appears around 296, 299 and 309nm at the three flow rate of argon gas. The value of the optical energy gap is 3.37, 3.55 and 3.68 eV at a different flow rate o
... Show MoreIn light of the enquiry raised by the Economist Mary Finn in 1995 concluding that high utilization in absorptive capacity of the economy is of inflationary tendency for industrial countries due to the equality between high rates of utilization of absorptive capacity and resource – shortage conditions leading to price inflation, the same idea was used to prove that budget utilization of operational costs and elevating absorptive capacity at the expense of investment budget leads to inflationary tendency that becomes a burden on financing the step- in policy of the Central bank to control prices through its foreign currency reserves at a time when the economy turned into an importer of non- tradable goods and being subject
... Show MoreA study of characteristics of the lubricant oils and the physical properties is essential to know the quality of lubricant oils. The parameters that lead to classify oils have been studied in this research. Three types of multi-grades lubricant oils were applied under changing temperatures from 25 oC to 78oC to estimate the physical properties and mixture compositions. Kinematic viscosity, viscosity gravity constant and paraffin (P), naphthenes (N) and aromatics (A) (PNA) analysis are used to predict the composition of lubricants oil. Kinematic viscosity gives good behaviors and the oxidation stability for each lubricant oils. PNA analysis predicted fractions of paraffin (XP), naphthenes (XN),
... Show MoreFunctionally graded materials (FGMs), with ceramic –ceramic constituents are fabricated using powder technology techniques. In this work three different sets of FGMs samples were designed in to 3 layers, 5 layers and 7 layers. The ceramic constituents were represented by hard ferrite (Barium ferrite) and soft ferrite (lithium ferrite). All samples sintered at constant temperature at 1100oC for 2 hrs. and characterized by FESEM. Some physical properties were measured for fabricated FGMs include apparent density, bulk density, porosity, shrinkage and hardness. The results indicated that the density increase with the increase the number of layer. Lateral shrinkage is one of the important parameter f
... Show MoreThe structural properties of ternary chalcopyrite AgAlSe2 compound alloys and thin films that prepared by the thermal evaporation method at room temperature on glass substrate with a deposition rate (5±0.1) nm s-1 for different values of thickness (250,500 and 750±20) nm, have been studied, using X-ray diffraction technology. As well as, the optical properties of the prepared films have been investigated. The structural investigated shows that the alloy has polycrystalline structure of tetragonal type with preferential orientation (112), while the films have amorphous structure. Optical measurement shows that AgAlSe2 films have high absorption in the range of wavelength (350-700 nm). The optical energy gap for allowed direct transition we
... Show MoreIbn al-Haytham is the pioneer of optics, which is a science that had described optics circumstances. Optics or landscape science as it was known by the Arab and Muslim scientists at the time when is a science known as the conditions of sighters in their quantity and quality as the proximity and distance from the beholder , the different forms , conditions and what mediate between the beholder and the microscopes , to explain useful knowledge of what obscures the sight of the conditions of sighters and is used to measure the space Distant criminality and mirrors.
Ibn al-Haitham wrote his famous book The Book of Mirrors and studied mistakes adopted the m
... Show MoreThis study includes isolation, purification, and identification of Fusarium oxysporum from chili pepper infected plants. Eucalyptus camaldulensis were collected and air dried at room temperature, then ground to semi powdered state. Phenols, alkaloids and terpens were extracted from Eucalyptus camaldulensis. The antifungal activity, type of extracts was evaluated at different concentrations 5 and 10 mg / ml of these compounds were prepared and their antagonistic activity was studied. The Percentage of radial growth inhibition of fungi by plant extracts was measured after 7 day incubation. Results showed that terpens extract was the most active against fungi and alkaloids extract had less antifungal activity and the percentage of mycelia r
... Show MoreThis study assesses the short-term and long-term interactions between firm performance, financial education and political instability in the case of Malaysia Small to Medium Enterprises (SMEs). The simultaneous insertion of financial education and political instability within the study is done intentionally to inspect the effect of these two elements in one equation for the Malaysian economy. Using the bound testing methodology for cointegration and error correction models, advanced within an autoregressive distributed lag (ARDL) framework, we examine whether a long-run equilibrium connection survives between firm performance and the above mentioned independent variables. Using this method, we uncover evidence of a positive long-term link b
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