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
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Psychological Pollution in Iraqi Society and its Relationship With some Variables
...Show More Authors

The research aims to identify the level of psychological pollution in Iraqi society and the significant differences in psychological pollution in the Iraqi society according to variables. A sample of (600) individuals randomly selected from all governorates of Iraq, with (285) males and (315) females was used in the current study. The researcher adopted the scale of (Muhammad, 2004) psychological pollution consisting of (118) items, which limited (46) items after modification distributed into four areas: denial and abuse of the civilized identity, attachment to foreign formal aspects, effeminacy, and anarchism. The results of the research showed that there is no statistical significance among the individuals of the research sample. They

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Sufian Symbol and its significance in Abd Allah Hamadi's Poetry
...Show More Authors

This research paper looks to put its hands on sufi symbols which are applied by the algerian poet د abdallah hammadi د in his poetical works . the symbols it relies on are : ( symbolisme of wine . symbolisme of light . symbolisme of night . sufisme and nature , femal symbols ) .
From these symbols we try to show its range of ability to apply it , with trying to determine its meaningful , dimensions .

View Publication Preview PDF
Publication Date
Fri Jan 18 2019
Journal Name
Asian Journal Of Chemistry
Determination of Chemicals and its Isotopic Composition in Tigris River,Iraq
...Show More Authors

Stable isotope (?18O, ?D) values were determined along with the chemical compositions at 10 different locations along the Tigris river between Baghdad-Ammara cities of Iraq. The physico-chemical parameters and isotopic data were measured. The sampling site represents 34 % of total Tigris river in the republic of Iraq. The systematically increased in values of stable isotope as move from the downstream of the river and the most significantly appears at Kut lake. This increase occurs as a result of several factors, viz. (a) evaporation occurs low water level in the river and its tributaries, and (b) return flow water to the river from irrigation water in groundwater systems. The change in ion distribution and in the isotopic values related di

... Show More
Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Some Results in Grűnwald-Letnikov Fractional Derivative and its Best Approximation
...Show More Authors
Abstract<p>In This paper, we have been approximated Grűnwald-Letnikov Derivative of a function having m continuous derivatives by Bernstein Chlodowsky polynomials with proving its best approximation. As well as we have been solved Bagley-Torvik equation and Fokker–Planck equation where the derivative is in Grűnwald-Letnikov sense.</p>
View Publication
Scopus (6)
Crossref (4)
Scopus Crossref
Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
N – Topological Space and Its Applications in Artificial Neural Networks
...Show More Authors

   In this paper we give definitions, properties and examples of the notion of  type Ntopological space. Throughout this paper  N is a finite positive  number, N 2. The task of this paper is to study and investigate some properties of such spaces with the existence of a relation between this space and artificial Neural Networks (NN'S), that is we applied the definition of this space in computer field and specially in parallel processing

View Publication Preview PDF
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Obesity in kindergarten children and its relation with some variables Family
...Show More Authors

Obesity is a common disease that resulted from over-nutrition in adults and children. It rarely causes damage to the centers of food in the brain. Obesity is defined as an increased body weight from its natural limit which is resulted from the accumulation of excessive amounts of fatty tissue incredibly up to 20% in males, 30 % in females unless this increase is not due to an increase in muscles as in athletes or accumulation of water in the body which is resulted from Mesothelioma or the magnitude of the skeleton.Obesity is the increase of the total average of fat in the body compared to other tissues, which causes an increasing body weight, thereby increasing body mass. The fatty child has an increase in the stored fatty layer under th

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Ecology and its spiritual reflections in the design of interior spaces
...Show More Authors

We can understand interior design as a series of interconnected human principles and goals formed by science and knowledge to build a human product that reveals or gives meaning to things، and this can be presented through ecology as a system concerned with environmental aspects and as part of interior design، seeking to achieve aesthetic and functional values، in an interactive form between spaces The interior and its occupants are within an environmental balance full of life، and the ecological interior design attaches great importance to the embodiment of spiritual aspects in the internal environment، in addition to emphasizing the importance of protecting the environment and preserving resources through saving in its use and usi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 30 2023
Journal Name
Journal Of The College Of Education For Women
Shyness in Female College Students And its relation to some Variables
...Show More Authors

The human being is a social being and human communication is a fundamental axis in the process of social interaction, and the characteristic of social shyness grows through the interaction of the individual with his environment. Identifying the level of shyness among university students, and identifying the differences in shyness among university students according to specialization (scientific, humanities). In order to achieve the objectives of the research, the researcher prepared a measure of shyness based on Zimbardo's theory, and the components that he identified are the (behavioral, cognitive, and emotional components). The validity and reliability were calculated using the Cronbach's alpha method, reaching (0.94), and the scale in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Biyarah School and its scientific rol in Iraq Kurdistan 1400-1307
...Show More Authors

 

Research Summary

This research deals with the history of the founding of one of the most prominent religious schools in Iraqi Kurdistan and its scientific and cognitive contributions that lasted for more than a century, which is the “Biyara” school, where it was a large scientific institution from which distinguished scholars graduated who served Islam and Muslims in Iraq and neighboring countries, and played an important role in teaching Mental and transport sciences and the preservation of the Arabic language in Iraqi Kurdistan. The history of the founding of this school goes back to the year 1037 AH, at the hands of its founder, Sheikh Oma

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Dynamics and its Effects on Saturation Region in Semiconductor Optical Amplifiers
...Show More Authors

We focus on studying the dynamics of bulk semiconductor optical amplifiers and their effects on the saturation region for short pulse that differ, however there is the same unsaturated gain for both dynamics. Parameters like current injection, fast dynamics present by carrier heating (CH), and spectra hole burning (SHB) are studied for regions that occur a response to certain dynamics. The behavior of the saturation region is found to be responsible for phenomena such as recovery time and chirp for the pulse under study.

View Publication Preview PDF
Crossref