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
Fri Jan 30 2026
Journal Name
Al–bahith Al–a'alami
Cultural and educational values for children
...Show More Authors

Programs directed to children through the media in general and in television in particular are among the main factors that help in forming the cultural and educational values of this important segment of society, and in light of this the study problem was identified in answering a major question: What are the cultural and educational values that Ajyal channel seeks Space planted in children through my program, Iftah Ya Simsim (in its new season) and Friends of Ajyal? , While the objectives of the study were evident in identifying the most prominent cultural and educational values that the Ajyal satellite channel worked to instill in children, and identifying the nature of the techniques used by Ajyal channel in providing the value conten

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Design and Construction Optical Pumping System
...Show More Authors

In this work the design and construction of optical pumping system was presented. The parameters of the pumping source to obtain discharge current density sufficient to shift the flash lamp spectrum towards uv portion of spectrum were measured.The current density was supplied to the flash lamp must be greater than 4000Amp./cm2 to obtain the spectral range wavelength lies between 0.2 and 0.35?m. The current density was obtained by a capacitor 50?F, at 7KV discharge voltage. The applied electrical energy to the flash lamp was more than 1200 J, and the current density was around 5000 Amp./cm2.The electrical parameters of the flash lamp were calculated. The impedance parameters(K0) from the voltage and the peak current pulse was measured in ran

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
Lexical Bundles: Identification and Distinguishing Features
...Show More Authors

It is not often  easy to identify a certain group of words as a lexical bundle, since the same set of words can be, in different situations, recognized as idiom,  a collocation, a lexical phrase or a lexical bundle. That is, there are many cases where the overlap among the four types is plausible. Thus, it is important to extract the most identifiable and distinguishable characteristics with which a certain group of words, under certain conditions, can be recognized as a lexical bundle, and this is the task of this paper.

View Publication Preview PDF
Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Physics: Conference Series
Generalized Rough Digraphs and Related Topologies
...Show More Authors
Abstract<p>The primary objective of this paper, is to introduce eight types of topologies on a finite digraphs and state the implication between these topologies. Also we used supra open digraphs to introduce a new types for approximation rough digraphs.</p>
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Wed Nov 11 2015
Journal Name
Thesis
St-Closed and Semi-extending Modules
...Show More Authors

Let R be a commutative ring with identity 1 ¹ 0, and let M be a unitary left module over R. A submodule N of an R-module M is called essential, if whenever N ⋂ L = (0), then L = (0) for every submodule L of M. In this case, we write N ≤e M. An R-module M is called extending, if every submodule of M is an essential in a direct summand of M. A submodule N of an R-module M is called semi-essential (denoted by N ≤sem M), if N ∩ P ≠ (0) for each nonzero prime submodule P of M. The main purpose of this work is to determine and study two new concepts (up to our knowledge) which are St-closed submodules and semi-extending modules. St-closed submodules is contained properly in the class of closed submodules, where a submodule N of

... Show More
Publication Date
Mon Jul 01 2024
Journal Name
International Journal Of Engineering In Computer Science
Human biometric identification: Application and evaluation
...Show More Authors

View Publication
Crossref
Publication Date
Tue Aug 23 2022
Journal Name
International Journal Of Health Sciences
Synthesis and characterization of methotrexate nanoparticals
...Show More Authors

The MTX was converted to MTX nanoparticles by the modified method based on changing the pH gradually with exposure to ultrasound and shaking , changing the pH with exposure to ultrasound plays an significant role in the formation of nanoparticles, and this is shown in some previous studies. As the change in pH affects the nature of bonding between molecules, as well as the strength of bonding that depends on the change of electrical charges The exposure to ultrasound waves will greatly affect the breakdown of large particles into small particles that reach the level of nanoparticles. The MTX NPs formation was characterized by UV-Vis spectra analysis , Atomic force microscopy (AFM) analysis, Scanning electron microscope (SEM) and Fou

... Show More
View Publication
Crossref
Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Computer, Communication, Control And System Engineering
Data Analytics and Blockchain: A Review
...Show More Authors

Blockchain technology relies on cryptographic techniques that provide various advantages, such as trustworthiness, collaboration, organization, identification, integrity, and transparency. Meanwhile, data analytics refers to the process of utilizing techniques to analyze big data and comprehend the relationships between data points to draw meaningful conclusions. The field of data analytics in Blockchain is relatively new, and few studies have been conducted to examine the challenges involved in Blockchain data analytics. This article presents a systematic analysis of how data analytics affects Blockchain performance, with the aim of investigating the current state of Blockchain-based data analytics techniques in research fields and

... Show More
View Publication
Crossref
Publication Date
Fri Jan 30 2026
Journal Name
Dijlah Journal
Grammar between logic and linguistic usage
...Show More Authors

View Publication
Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Design and construction Optically Gas Laser
...Show More Authors

In this work the design and construction of a flash photolysis pulsed HCl laser was presented. The parameters of the pumping source and discharge current density was obtained, which sufficient to shift the flash lamp spectrum towards uv portion of spectrum. The maximum pulse laser energy parameters was measured. Total pressure and ratio of active gases to optimized the output pulse energy were measured , where at 125 mbar of total pressure and 1:7:14 Cl2:H2: He ratio, the laser energy was measured to be 200 mJ at pumping four flash lamps energy in the order of 6400J .The resonator consists of copper a near hemispherical mirror with the radius of curvature 3m coated by gold and reflectivity 98%,the output coupler sapphire mirror of

... Show More
View Publication Preview PDF
Crossref