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.
Research Summary
First: the problem of research and its importance
The teacher's success in facilitating the students' learning and growth according to the educational and educational goals set out, he must identify the problems of discipline of students in the classroom in terms of sources and reasons and types and methods of prevention and treatment and the teacher to remember that success in his teaching and instruction is not completed more fully once he has the information And knowledge of the subject of the lesson, but must understand the dynamics of the group (class group) and master the skills of classroom management, su
... Show MoreBackground: Insulin resistance (IR) is the primary metabolic disorder associated with obesity. Obesity is a growing worldwide health problem affecting both adults and children. Objectives: To determine the association between leptin and IR, and to identify the ratio of fasting glucose/leptin (G/L) and insulin/leptin (I/L) as a new simple method for the detection of IR in obese children.Methods: This study was done in the National DiabeticCenter/ AL-Mustansiriya University during the period fromMay 2013 until the end of October 2013. Fasting bloodglucose (FBG), serum insulin, leptin, and lipid profile weremeasured in 52 obese children (24 children with IR and 28without IR); their age range was (5-15) years, they werecompared with 38 healt
... Show MoreThis study aimed to know the concentration of elements content in dairy products. Nine samples collected from the local market in Baghdad, two samples of milk and seven of yoghurt.The results were followed: The ratio of Aluminum In Aluminum cans That is used for storage milk and industrialize yoghurt is about 95.5% ,this ratio is against [1] which said that pureness of Aluminum used in Aluminum cans should not be less than 98-99% . and the ratio of Cadmium reached to 0.001% which is also against [1] which assure that the Aluminum cans should be clean from that element, mean while the concentration of Iron, Copper and Zinc were within the standard level. The highest concentration of Iron was in treatment B2(canon yoghurt)it was 9.95 m
... Show MoreIn this paper, method of steganography in Audio is introduced for hiding secret data in audio media file (WAV). Hiding in audio becomes a challenging discipline, since the Human Auditory System is extremely sensitive. The proposed method is to embed the secret text message in frequency domain of audio file. The proposed method contained two stages: the first embedding phase and the second extraction phase. In embedding phase the audio file transformed from time domain to frequency domain using 1-level linear wavelet decomposition technique and only high frequency is used for hiding secreted message. The text message encrypted using Data Encryption Standard (DES) algorithm. Finally; the Least Significant bit (LSB) algorithm used to hide secr
... Show MoreLearning education in the Islamic legacy vision considers a completed The Islamic learning education took its bases from origins of Quran and honored prophet Suna , and stressed on education child a good education and providing him with principles of religion and semantic moral values and Messenger (peace on him) considers the higher example for man in his moral, behavior and goodness and witness on this Higher God said
(you had in God Messenger a good leadership for those were requesting God and last day and mentioned God a lot). Al- Ahzab Surah :21. learning education converts man from religion to another and from culture to another and teacher left his signs on the generation if he accept or refuse.
Background .To know the incidence of adenoid hypertrophy in adults causing nasal obstruction and other nasal complains.
Methods.Prospective studyof(140 ) adult patientstheir main chief complaint were nasal obstruction , presented to Otolaryngology department at Aljumhory Teaching Hospital in Mosul , from the period (september 2010 to september 2011) ,their age ranged from (21 to 53) years . They were investigated clinically, radiologicaly ,and nasal endoscopic examination was carried out (rigid and fibro-optic ) . Adenoidectomy was performed for those with adenoid hypertrophy and sent for histopathological study .
Results:. we found adenoid enlargement in(24) patients (17.14%),in addition to nasalobstruction they were also complain
In this paper, we use concepts and results from percolation theory to investigate and characterize the effects of multi-channels on the connectivity of Dynamic Spectrum Access networks. In particular, we focus on the scenario where the secondary nodes have plenty of vacant channels to choose from-a phenomenon which we define as channel abundance. To cope with the existence of multi-channels, we use two types of rendezvous protocols: naive ones which do not guarantee a common channel and advanced ones which do. We show that, with more channel abundance, even with the use of either type of rendezvous protocol, it becomes difficult for two nodes to agree on a common channel, thereby potentially remaining invisible to each other. We model this
... Show MoreThe problem of research tagged: (metaphor and its transformations in the surreal drawing) dealt with the nature of the concept of metaphor and the mechanisms of its work in the contemporary global achievement. The research came in four chapters: The first chapter was concerned with the systematic framework for the research represented by the problem of the research, as it was manifested through this study by metaphor and its transformations, which were associated with the Surreal drawing papers in Europe. The goal of the study has been crystallized with the following:
Exposing metaphor and its transformations in the visual system of the surreal drawing.
As for the limits of the research, I was interested in analyzing video mod