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.
Gestational Diabetes Mellitus is known as carbohydrate intolerance first detected during pregnancy. Pregnancy is periods of intense hormonal changes. The aim of the present study was to investigate a possible relation between the changes in serum hormones such as Luteinizing hormone (LH) , follicle stimulating hormone(FSH), Progesterone, and Prolactin with gestational diabetes mellitus. Thirty patients with gestational diabetes mellitus aged (22 -40) year attending the national center for treatment and research of diabetes/ AL-Mustansiriya University in Baghdad and 29 controls aged (20-39) year were participated. Hormonal tests including, FSH, LH, Progesterone, and Prolactin were detected by using Enzyme Linked Fluorescent Assay (ELFA) k
... Show MoreAbstract. This study gives a comprehensive analysis of the properties and interactions of fibrewise maximal and minimal topological spaces. Fibrewise topology extends classical topological concepts to structured spaces, providing a thorough understanding of spaces that vary across different dimensions. We study the basic theories, crucial properties, and characterizations of maximal and minimal fibrewise topological spaces. We investigate their role in different mathematical contexts and draw connections with related topological concepts. By providing exact mathematical formulations and comprehensive examples, this abstract advances the fields of topology and mathematical analysis by elucidating the unique properties and implications of fib
... Show MoreE-learning seeks to create an interactive learning environment between the teacher and the learner through electronic media conveying in more than one direction, regardless of how the environment and its variables are identified. It also develops skills necessary to deal with technology in order to be able to take into account the individual differences between them and helps e-learning teacher and learner to achieve the goals set in advance and identify educational objectives in a clear manner. The research aims to identify e-learning in its benefits and management systems. It has three sections dealt with in the current research. Chapter II concentrates on the research Methodology, which consisted of three sections: The first s
... Show MoreIn this research the researcher had the concept of uncertainty in terms of types and theories of treatment and measurement as it was taken up are three types of indeterminacy and volatility and inconsistency
the Reception and the Creative Reaction
This paper focuses on the most important element of scientific research: the research problem which is confined to the concept of concern or concern surrounding the researcher about any event or phenomenon or issue paper and need to be studied and addressed in order to find solutions for them, to influence the most scientific research steps from asking questions and formulating hypotheses, to employ suitable methods and tools to choose the research and sample community, to employ measurement and analysis tools. This problem calls for a great effort by the researcher intellectually or materially to develop solutions.
One of the issues that occupied the doctrinal mind and differed the attention of scientists is the question of (the quality of the composition of God), so each team of scientists went the doctrine that led him to his evidence.
I wanted through this research to stand on the truth of the matter according to what I reached after looking at the views of the people and their evidence and direct the dispute between scientists.
It was presented with an introduction that was an introduction to the issue, where it began with the introduction of the definition of attributes, and then began to define the composition and view the views of scientists and evidence, and then concluded it with a conclusion mentioning what I have reached.
Design and construction of video extractor circuit require an understanding of several parameters, which include: Selector circuit, extracting circuit which contains sampling signal and multiplexing. At each radar pulse, the video signal is fed to one of the selector. The fast filter has a pass –band from 190 Hz to 1800 Hz. These frequencies correspond to targets having radial velocities laying between and 10 Kph and 200 Kph.Slow filter: 60 Hz to 230 Hz for radial velocities laying between 3.5 and 13 Kph.The video- extractor is organized in four PCB CG (A-B-C-D) each one having 16 selector. The sampling signal (ADS) (1-2-3-4) control the 4-line-to-16-line decoders. 8 multiplexers of 8 inputs each, are required for the multiplexing of the
... Show MoreThe first known use of the term conspiracy theory dated back to the nineteenth century. It is defined as a theory that explains an event or set of circumstances as the result of a secret plot by usually powerful conspirators. It is commonly used, but by no means limited to, extreme political groups. Since the emergence of COVID-19 as a global pandemic in December 2019, the conspiracy theory was present at all stages of the pandemic.