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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
Mon Jan 08 2024
Journal Name
Al-academy
Clarity and readability of written texts In commercial advertising designs
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The concept of clarity and readability of the written texts is an important goal in order to convey the communication idea to the receiver easily; the written texts have special significance because it is the most effective way to fulfill this idea as well as to achieve the aesthetic dimension of the written material, and clarity in the written texts is a prerequisite for reading, and readability is the speed of the optical reading of the written form, as the letters design plays a key role in facilitating the readability of the texts, and thus, it is necessitated to take care of these texts and studied them thoroughly in terms of shape for easy to read, and thus to understand the implications of the texts.
For that reason, the resear

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Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
Aesthetic and dramatic dimensions of silence in the feature film
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        Which was entitled : Aesthetic and dramatic dimensions of silence in the feature film , and the researcher clearly define after removing the confusion existing in some authorized sources , as for the concept of silence , adopted in this research is : the death of the audio stream , Hence the researcher shed a light on the aesthetic and the dramatic role of silence in the feature film , through the handing of the silent scenes ( absolute silence ) in the film research divided this research into four chapters . This first Chapter includes : methodological framework , which represents the research problem , which came with the following question : what is the mechanism of productive silence to the

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Crossref
Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Experimental and Numerical Study on Cavitation Effects in Centrifugal Pumps
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Experimental and numerical investigations of the centrifugal pump performance at non-cavitating and cavitating flow conditions were carried out in the present study. Experiments were performed by applying a vacuum to a closed-loop system to investigate the effects of the net positive suction head available (NPSHa), flow rate, water temperature and pump speed on the centrifugal pump performance. Accordingly, many of the important parameters concerning cavitation phenomenon were calculated. Also, the noise which is accompanied by cavitation was measured. Numerical analysis was implemented for two phase flow (the water and its vapor) using a 2-D simulation by ANSYS FLUENT software to investigate the internal flow of centrifugal pump under c

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Crossref
Publication Date
Wed Feb 01 2023
Journal Name
Practice Periodical On Structural Design And Construction
Best Practice Strategies for Workforce Development and Sustainability in Construction
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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Detection of Polyomavirus BK and JC in kidney Transplant Recipients
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objectives: To investigate the polyomaviruses (BK, JC) in asymptomatic kidney transplant recipients and healthy persons as control. It is one of the first reports on serological detection and molecular characterization that describes the circulation of polyomaviruses (BKV, JCV) have been done in Iraq recently. Methodology: The present study was designed as prospective case control study was done during the period from November 2015 to August 2016. Total of 97 serum and urine samples were collected randomly from 25 healthy control person and 72 renal transplant recipients, attending Iraqi Renal Transplantatio

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Publication Date
Fri Jul 14 2023
Journal Name
Aip Conference Proceedings
Seismic impact on makhool earthdam in flood and drought seasons
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Scopus (1)
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Scopus Crossref
Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Pressing References towards Abstraction in Arab and Islamic Art
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The Arab Islamic art was best known as pure abstraction or realism distorted from what is natural. The two styles, or one of them, was the most prominent in the Islamic arts, such as decoration, photography and architecture. The analogy that was prevalent in the non-Islamic world did not have a presence equivalent the aforementioned styles despite the great openness to the cultures of different countries, which characterized that stage, which resulted from the Islamic conquests, the conversion of many people to the Islamic faith, and their migration to the Islamic cities at the time, bringing with them their arts and methods of formulation. This makes us question the influential references that invite the Arab Muslim artist to follow the

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Crossref
Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Infants’ Obesity and Overweight in Relation to Type of Feeding
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Abstract Objective (s): To identify the prevalence of obesity and overweight in infants and children less than 2 years of age and its relationship with type of feeding in a sample of children attending Al- Kadhymia primary health care center. Methodology: This study was a descriptive survey carried out in, the primary health care centre of Al-Kadhymia town in Baghdad during the period from 5th of July 2009-1st of May 2010. Sample was chosen by non probability convenience sampling and it included 744 infant and children. Data were gathered by a combination of a structured questionnaire and measurements o

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Information hiding in digital video using DCT, DWT and CvT
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Publication Date
Wed Feb 07 2024
Journal Name
Egyptian Journal Of Chemistry
Spectrophotometric Estimation of Methyldopa Drug in pure and pharmaceutical formulations
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Scopus (2)
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