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.
Background: Melatonin is the main hormone secreted by the pineal gland. This indole compound (N-acetyl-5-methoxytryptamine) is derived from serotonin after two biochemical steps. Melatonin has been implicated in some pharmacological effects including sedative/hypnotic, anticonvulsant activity and others. The aim of this study was to investigate the antinociceptive effect of different doses of melatonin administered i.p. to mice, and then, to find the dose- response line of melatonin in mice as analgesic agent.
Methods: The dose response effect of melatonin (10, 50, and 100mg/kg) were assessed against control using tail flick test in mice as a model of nociceptive pain. In this model, all doses of melatonin were given intraperitoneally
Abstract of the research:
This research sheds light on an important phenomenon in our Arabic language, which is linguistic sediments, and by which we mean a group of vocabulary that falls out of use and that native speakers no longer use it, and at the same time it happens that few individuals preserve the phenomenon and use it in their lives, and it is one of the most important phenomena that It should be undertaken and studied by researchers; Because it is at the heart of our huge linguistic heritage, as colloquial Arabic dialects retain a lot of linguistic sediments, and we usually find them at all levels of language: phonetic, banking, grammatical and semantic. In the
... Show MoreThere is an association between the signifier and the signifier. This association shows the eyeball, which acquires a direct presence and whose presence influences the level of production of the hidden connotation. Because the theatrical presentation is a series of auditory-visual functions, these signs are looking for the exploration of their meanings and their evocation to form a complete loop to achieve the association of the above. This is what made the researcher to monitor the abundance of semantic shifts in theatrical presentation as long as the implications of the strategy continue in the game of semantic production with multiple horizons, and the idea in theatrical presentation tolerates multiple readings according to the refere
... Show MoreIn this study, NaOH dissolution method was applied to dissolve cellulose fibers which extracted from date palm fronds (type Al-Zahdi) taken from Iraqi gardens. In this process, (NaOH)-solution is brought into contact with the cellulose fibers at low temperature. Experiments were conducted with different concentrations of NaOH (4%, 6%, 8% and12%) weight percent at two cooling bath temperatures (-15 oC) and (-20oC). Maximum cellulose dissolution was 23 wt% which obtained at 8 wt% concentration of NaOH and at cooling bath temperature of -20oC. In order to enhance the cellulose fibers dissolution, the sample was pretreated with Fenton's reagent which consists of
... Show MoreThe present research is concerned with the way in which different dialects interact with each other in contemporary sculpture through the use of the metaphor for various shapes, meanings and materials and placing them in contexts that conflict with the familiar. These attempts come in harmony with the spirit of the times in seeking exoticism, surprise and splendor as a means of renewal. modern Art . Therefore, the research was divided into four axes, the first of which included the research problem, its importance and its aim, which is to attempt to uncover the metaphorical metaphorical relational mechanism in modern sculpture. The second axis included the theoretical framework. The third axis included the research procedures of determin
... Show MoreBackgroundThe diagnosis and important aspects in treating acute abdomen during pregnancy tend to be delayed due to the peculiar physiological features of pregnancy and the restrictions imposed on imaging diagnostic techniques such as x-ray and CT.Aim of the studyTo identify the most common causes of acute abdomen during pregnancy and identifying the approaches for early diagnosis and to take a correct decision for surgery and assigning the complications that may occur during and/or after surgery for the mother and the fetus.Patients and Methods This is a prospective study that involves data obtained from 91 pregnant patients admitted in the surgical wards in Baghdad teaching hospital during the period from January 2008 to December 2009 .
... Show MoreThe art of pantomime mime is one of the arts that has taken a wide space in theater performances, and because it is one of the spectacle shows that relies on an acting performance that is unique from the traditional acting performance, because of the peculiarity of pantomime art in that it is a silent performance that assumes the clarity of meaning, and for the purpose of clarifying the actor’s work in such kind of performances, the art of pantomime must be We have to know the skills that the actor can possess in order to produce a silent show that has the elements of a successful presentation, so there was a need to study the skills of the actor in this type of acting performance. The researchers divided this study into an introductio
... Show Moreresearch aims: 1- Demonstrating an aspect of the rhetorical miracle of the Qur’an represented in the accuracy of its verses and the consistency of its topics. 2- Clarifying the intent of Surat Al-Ghashiya, and clarifying the link between the topics of the surah and its purpose. 3- Studying the topics included in Surat Al-Gashiya, and highlighting their consistency among them. 4- Referring to the gifts contained in the noble verses.Research Methodology: In preparing this study, I followed the inductive-analytical approach, according to the procedures outlined in the introduction.From the search results: 1- The purpose of Surat Al-Gashiya: Reminding the Hereafter and its scenes of reward
... Show MoreProviding stress of poetry on the syllable-, the foot-, and the phonological word- levels is one of the essential objectives of Metrical Phonology Theory. The subsumed number and types of syllables, feet, and meters are steady in poetry compared to other literary texts that is why its analysis demonstrates one of the most outstanding and debatable metrical issues. The roots of Metrical Phonology Theory are derived from prosody which studies poetic meters and versification. In Arabic, the starting point of metrical analysis is prosodic analysis which can be attributed to يديهارفلا in the second half of the eighth century (A.D.). This study aims at pinpointing the values of two metrical parameters in modern Arabic poetry. To
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