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.
In this paper, the class of semi
So I present in the hands of the honorable reader what God Almighty has made easy for me in terms of what I dealt with in the rule (the principle of permissive things) and what branches from it and what is related to it.
This research was divided into an introduction, a preface, three demands, and a conclusion.
The preamble is to explain the meaning of the rule in language and terminology and the definition of the legal rule and what is related to it. The first requirement is to explain the rule that we have in our hands and the words related to its text - and is it a fundamentalist or jurisprudential rule? .
As for the second requirement - in the difference of scholars and their opinions in whether the origin of things is permi
In the current research, an eco-biosynthesis method for synthesizing silver nanoparticles (AgNPs) is reported using thymus vulgaris leaves (T. vulgaris) extracts. The optical and structural properties of the nanoparticles is determined using UV-visible, x-ray diffraction (XRD) and field emission scanning electron microscope (FESEM). In addition, the synthesis factors such as the temperature, the molar ratio of silver nitride and thymus vulgaris leaves extract have been investigated. The XRD pattern presented higher intensity for the five characteristic peaks of silver. FESEM images for same samples indicated that the particle size was distributed between 24-56 nm. In addition, it’s observed the formation of some aggregated Ag particles
... Show MoreThe current search aims to identify First: To measure the level of authoritarian personality among the students of the sample as a whole. Second: Measurement of differences in the level of authoritarian personality among students in the middle school according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Third: the level of control site level among the students of the sample as a whole. Ra'aa: Measurement of differences in the level of the control site among junior students according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Fifth: Explain the relationship between the authoritarian personality and the locus of control among the students of the research sample.
... Show MoreThe research aims at identifying the level of family violence directed against the kindergarten child, as well as to identify the significance of the difference in family violence directed against the kindergarten child according to the gender variable
(male-female). It aims also to identify the significance of the difference in family violence directed against the kindergarten child according to the Stage variable (kindergarten-pre-primary). The researcher employed the descriptive correlative approach to conduct the study. The research sample was chosen in a simple random way, as the number of the participants was (130) boys and girls, with (70) males and (60) females, distributed according to the stage with (66) participants in
... Show MoreThe current research aims to determine the intellectual security and the psychological resilience of Secondary school students and how these two variables are related to each other. The study also seeks the extent to which psychological resilience contributes to intellectual security
The research sample consisted of (420) students from the Secondary stage in the Directorate of Education of Baghdad / Rusafa III. Two scales were administered to the participants to collect the needed data. As for the analysis of data, Pearson correlation coefficient, T-test, and the Regression analysis were employed, the results revealed:
- The members of the sample have an intellectual Security.
- The members of the sample have
The social tolerance is one of the important variables in personality; it helps growth and development of individual's personality. Theories and the students affirmed that social Tolerance affects the society growth and development as well.
The presents study aims:
1. Estimating the social Tolerance for Baghdad College students.
2. Realizing how College students vary in social Tolerance according to:
Sex, (Male, Female) ٍSpecialization (Scientific, Humanity).
3. Realizing the nature of relationship between social Tolerance of College students and father and mother styles. To achieve this research goals the researcher established parameter (scale) for social Tolerance applied to sample of (500) students male and female. Th
God Almighty set out to build mosques, and he commanded to seek their architecture, and the competition for them, and allocate them with types of worship that are not valid in others, and to preserve their sanctity and not to be degraded and taken for mundane purposes and special benefits, because they are considered one of the most prominent features of Islam and the rituals of Islamic society, so this research came to show the rule Sharia in various and contemporary issues that are needed by the imams of the mosques, their rulers, and those responsible for them. Among the issues in which they have examined comparative juristic research and reached the most correct opinion are:
Building mosques over or under buildings and factories i
The study attempts to measure the level of shyness; the level of psychological isolation; to identify the relationship between shyness and psychological isolation; and to identify the differences between shyness and psychological isolation among first-intermediate students. To this end, a random sample comprised (187) male and female students was chosen for the academic year (2016-2017) from Baghdad \ Al-Rasafa. To measure the shyness and psychological isolation, the researcher designed two scales: one to measure the shyness composed of (37) items divided into four domains; and the other to measure the psychological isolation made of (56) items divided into three domains. The study concluded that the sample has a medium level of shyness;
... Show MoreThe research involves preparing gold nanoparticles (AuNPs) and studying the factors that influence the shape, sizes and distribution ratio of the prepared particles according to Turkevich method. These factors include (reaction temperature, initial heating, concentration of gold ions, concentration and quantity of added citrate, reaction time and order of reactant addition). Gold nanoparticles prepared were characterized by the following measurements: UV-Visible spectroscopy, X-ray diffraction and scanning electron microscopy. The average size of gold nanoparticles was formed in the range (20 -35) nm. The amount of added citrate was changed and studied. In addition, the concentration of added gold ions was changed and the calibration cur
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