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
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
Momentum Ranking Function of Z-Numbers and its Application to Game Theory
...Show More Authors

After Zadeh introduced the concept of z-number scientists in various fields have shown keen interest in applying this concept in various applications. In applications of z-numbers, to compare two z-numbers, a ranking procedure is essential.  While a few ranking functions have been already proposed in the literature there is a need to evolve some more good ranking functions.  In this paper, a novel ranking function for z-numbers is proposed- "the Momentum Ranking Function"(MRF). Also, game theoretic problems where the payoff matrix elements are z-numbers are considered and the application of the momentum ranking function in such problems is demonstrated.

View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
E-Learning and Its Relationship with Academic Passion among Middle School Students
...Show More Authors

Abstract

The current research aims to identify the level of E-learning among middle school students, the level of academic passion among middle school students, and the correlation between e-learning and academic passion among middle school students. In order to achieve the objectives of the research, the researcher developed two questionnaires to measure the variables of the study (e-learning and study passion) among students, these two tools were applied to the research sample, which was (380) male and female students in the first and second intermediate classes. The research concluded that there is a relationship between e-learning and academic passion among students.

View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The aesthetic of the Quranic voice and its relation to the meaning
...Show More Authors

The Qur'an is an inexhaustible source for researchers, and all of them find a rich material for its research, and no wonder in it is the book of the greatest Arabic. Quranic research has been an attempt to extract the secret in the miracle of the Koran, and not the Quranic miracle is limited to the word and its meaning, but that the miracle extends to include every sound in motion or silent; the sound performance of the Quranic text increases the meaning of beauty and earns the word heartbeat, Souls; and this may be due to the beauty of voice in the performance and harmony between sounds and words, and harmony between the exits and descriptions, or the tides of the tides,
Based on the above and to show the miraculous aspects of the Qu

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Performance Evaluation Strategy and its Impact on the Achievement of Organizational Effectiveness
...Show More Authors

Abstract

The research aims to determine the impact of the strategy performance evaluation and of the Standards (leadership, people, knowledge, processes, financial) in the achievement of organizational effectiveness in accordance with the dimensions (planning and setting goals, Exploitation of the Environment, achieve the goals, the ability to adapt, information management and communications) and the relationship between them, the problem of the research in the growing interest in the process of performance evaluation for organizations, the erroneous belief that the performance evaluation activity is useful, and the fact that performance evaluation process is one of the main tasks of the work of the Office of the Inspecto

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ELEMENTS OF MARKETING MIX AND THEIR ROLE IN CONSUMER PERCEPTION OF BRAND IMAGE: A SURVEY OF SAMPLE OPINIONS FROM CONSUMERS OF ENIEM BRAND IN THE ALGERIAN MARKET.: ELEMENTS OF MARKETING MIX AND THEIR ROLE IN CONSUMER PERCEPTION OF BRAND IMAGE: A SURVEY OF SAMPLE OPINIONS FROM CONSUMERS OF ENIEM BRAND IN THE ALGERIAN MARKET.
...Show More Authors

The current research aimed to analyze the importance, correlation and the effect of independent variables represented by marketing variables on the dependent variable represented by local brand, through taking ENIEM as a model for this study, which represents a sensitive sector for the Algerian consumer. The results of the study evinced that the Algerian consumer has a positive image toward the brand ENIEM given marketing variables which has acquired considerable importance to this consumer. Also, the results of this study showed a statistically significant correlation between marketing variables and good perception toward the brand ENIEM, at the same time, the existence of a statistically significant effect for each of these variables o

... Show More
View Publication Preview PDF
Publication Date
Fri May 17 2024
Journal Name
Annals Of Applied Sport Science
Psychological Well-being and Its Relationship with the Functional Creativity of Female Professors of Gymnastics in the Colleges of Physical Education and Sports Sciences in Iraq
...Show More Authors

Background. Teaching quality in gymnastics is influenced by teachers' performance and attitudes, leading to increased functional creativity and psychological well-being. This, in turn, contributes to the success of the sports institution by enhancing the overall performance and overall well-being of the students. Objectives. The research aims to assess the psychological well-being and functional creativity of female gymnastics professors in Iraqi colleges of physical education and sports sciences, focusing on their level of well-being and the relationship between these factors. Methods. The researchers used a descriptive survey method to survey female gymnastics professors at 16 colleges in Iraq's physical education and sports science

... Show More
Preview PDF
Publication Date
Wed Feb 01 2017
Journal Name
Iosr Journal Of Pharmacy And Biological Sciences
Role of Diffusion Weighted MRI in Evaluation of Urinary Bladder Cancer in Iraqi Patient in Correlation with Histopathological Grade.
...Show More Authors

View Publication
Crossref
Publication Date
Thu Jan 25 2024
Journal Name
Entrepreneurship Journal For Fiinance And Business
The role of psychological ownerships' dimensions in deterring the effects of toxic leadership: Analytical research in some companies at the Ministry of Industry and Minerals in Iraq
...Show More Authors

The research aims to clarify the role that psychological ownership, through its dimensions, plays in deterring the effects of toxic leadership, through its dimensions, in the Ministry of Industry and Minerals. The research started with a basic problem represented by the following question: "Using psychological ownership and its application in deterring the negative effects of toxic leadership." The research used the descriptive-analytical method. The sample was randomly selected from workers in some selected companies affiliated with the Ministry of Industry and Minerals in Baghdad, and the sample size reached 124 individuals. One of the most important results is that there is an effect of the psychological ownership variable, based on the

... Show More
View Publication
Crossref
Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Role of the Vegetative Part in Some Plant Species to Uptake and Accumulate Lead Element from Polluted Air (an Applied Study in Baghdad /Karkh in Iraq)
...Show More Authors

The current study was conducted to test the efficiency of the vegetative part (plant leaves) of plant species of shrubs and trees involved in forming semi-artificial vegetation in the city of Baghdad, Karkh, in the uptake and accumulating the lead element that pollutes the air in the city atmosphere. Five plant sampling sites were selected: Al-Kadhimiyah, Al-Mansour, Al-Ma'aml (Al-Salam district), Al-Adl, and Al-Ameriya district intersections (Al-Seklat), and symbols were given (A, B, C, D, E) respectively. The spread and distribution of plants vary in terms of human activities and pollution levels, affecting the five sites that recorded more than 20 species. For a real comparison between plant efficiency and the effect of the nature of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
What Bukhari shortened to a bug in its attribution: (Applied study in the correct mosque)
...Show More Authors

This study aims to show some of Imam Al-Bukhari's criticism of the Hadith from the Metn side, and part of his methodology in dealing with the correct hadiths that are tainted by a bug. This research focuses on what Imam Al-Bukhari summarized in his Sahih illusion of the narrator in his attribution, or uniqueness of the narrator, or to suggest a novel. We find that Bukhari sometimes abbreviates the hadeeth, and does not bring it out completely in his Sahih. He is satisfied with the abbreviated position but has done so because of a bug in it. The Bukhari usually does not declare his intention but knows this through tracking, inspection, and research of the correct hadiths.

View Publication Preview PDF