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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
Sun May 22 2022
Journal Name
International Journal Of Early Childhood Special Education (int-jecs)
The image of Al-Shuhada'a Establishment among the families of martyrs, victims of terrorism, war operations and military mistakes
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This research (The families of martyrs, victims of terrorism, war operations and military mistakes opinion about Al- Shuhada`a Establishment ) came to know and diagnose the mental image the martyrs victims of terrorism carries about the performance of Al- Shuhada`a Establishment and the services it provides to them, and to monitor the contents of that image that they had regarding their privileges and rights that Al- Shuhada`a Establishment supposed to give it to them, according to their law. The research problem was represented by the main question: (What is the image of Al- Shuhada`a Establishment among the families of martyrs, victims of terrorism, war operations and military mistakes), and this research was classified within the d

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Publication Date
Wed Jun 01 2022
Journal Name
Applied Energy
Novel mathematical modeling, performance analysis, and design charts for the typical hybrid photovoltaic/phase-change material (PV/PCM) system
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Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Bayesian and non-Bayesian estimation of the lomax model based on upper record values under weighted LINEX loss function
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In this article, we developed a new loss function, as the simplification of linear exponential loss function (LINEX) by weighting LINEX function. We derive a scale parameter, reliability and the hazard functions in accordance with upper record values of the Lomax distribution (LD). To study a small sample behavior performance of the proposed loss function using a Monte Carlo simulation, we make a comparison among maximum likelihood estimator, Bayesian estimator by means of LINEX loss function and Bayesian estimator using square error loss (SE) function. The consequences have shown that a modified method is the finest for valuing a scale parameter, reliability and hazard functions.

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Scopus (9)
Scopus
Publication Date
Fri Feb 13 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of incorporating carbon nanotubes on impact, transverse strength, hardness, and roughness to high impact denture base material
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Background: One of the most common complications of dentures is its ability to fracture, so the aim of this study was to reinforce the high impact denture base with carbon nanotubes in different concentrations to improve the mechanical and physical properties of the denture base. Materials and methods: Three concentrations of carbon nanotubes was used 0.5%, 1%, 1.5% in a pilot study to see the best values regarding transverse strength, impact, hardness and roughness test, 1 wt% was the best concentration, so new samples for control group and 1wt% carbon nanotubes and the previous tests were of course repeated. Results: There was a significant increase in impact strength and transverse strength when we add carbon nanotubes in 1wt%, compared

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages
Функциональная транспозиция причастий в прилагательное Functional Shift of Present and Past Participles from No-minal Meaning to Adjectival Meaning
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Crossref
Publication Date
Mon Mar 12 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Crystallization Time and Acid Type on the Synthesis of Nano-Gamma Alumina Using Double Hydrothermal Method
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Double hydrothermal method was used to prepare nano gamma alumina   using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, CTAB (cetyltrimethylammonium bromide) as surfactant, and variable acids: weak acids like; citric, and acitic acids, and strong acids like; hydrochloric and nitric acids as a bridge between aluminum salts and surfactant. Different crystallization times  12, 24, 48, and 72 hrs were applied. All the batches were prepared at pH equals to 9. XRD diffraction technique was used to investigate the crystalline nano gamma alumina pure from surfactant. N2 adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the average p

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Publication Date
Tue Jan 01 2019
Journal Name
Australian Journal Of Mathematical Analysis And Applications
Formulation of approximate mathematical model for incoming water to some dams on Tigris and Euphrates Rivers using spline function
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n this paper, we formulate three mathematical models using spline functions, such as linear, quadratic and cubic functions to approximate the mathematical model for incoming water to some dams. We will implement this model on dams of both rivers; dams on the Tigris are Mosul and Amara while dams on the Euphrates are Hadetha and Al-Hindya.

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Scopus
Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Physical Education
Building and rationing test to measure the kinetic response to the movement of the player defender basketball junior time
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The researchers believe the problem of searching the scarcity or limited tests of time kinetic response led to scarcity or limited availability of experimental research in exercises codified within the training curriculum for the junior class, and therefore has been weakening this physical variable as an important episode in the development of the players physical capacities as well as the lack of measure for this variable within the defensive skills in general and the skill of the player movement defender in particular, and it represents the goal of research in the treatment of the above through the construction and rationing test to measure the kinetic response to the movement of the player defender basketball junior time. Chosen as the r

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Publication Date
Fri Jan 01 2016
Journal Name
Iosr Journal Of Applied Physics (iosr-jap)
Influence of concentration on the structural, optical and electrical properties of TiO 2 : CuO thin film Fabricate by PLD
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In this work, Titanium oxide thin films doped with different concentration of CuO (0,5,10, 15,20) %wt were prepared by pulse laser deposition(PLD) technique on glass substrates at room temperature with constant deposition parameter such as : pulse (Nd:YAG), laser with λ=1064 nm, constant energy 800 mJ , repetition rate 6 Hz and No. of pulse (500). The structure , optical and electrical properties were studied . The results of X-ray diffraction( XRD) confirmed that the film grown by this technique have good crystalline tetragonal mixed anatase and rutile phase structure, The preferred orientation was along (110) direction for Rutile phase. The optical properties of the films were studied by UV-VIS spectrum in the range of (360-1100)

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Publication Date
Tue May 23 2023
Journal Name
Journal Of Engineering
Assessment of Water Quality Index and Water Suitability of the Tigris River for drinking water within Baghdad City, Iraq
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In this study water quality was indicated in terms of Water Quality Index that was determined through summarizing multiple parameters of water test results. This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, water quality management and decision making. The application of Water Quality Index
(WQI) with sixteen physicochemical water quality parameters was performed to evaluate the quality of Tigris River water for drinking usage. This was done by subjecting the water samples collected from eight stations in Baghdad city during the period 2004-2010 to comprehensive physicochemical analysis. The sixteen physicochemical parameters included: Turbidity, A

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