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.
In the 20th century, the concept of "sarcasm" has relatively prevailed, and in this sense, it is a method in the art of conversation that wants to keep the question about the intended meaning, that is, "saying something and suggesting its opposite."
There are other concepts that indicate that sarcasm is saying something in a way that provokes the recipient of the statement an infinite number of different interpretations, with multiple readers of different interpretations. While the philosophy of irony stands by the standards of things, exaggeration or minimization, this manipulation takes place within the enjoyment. However, it's a method to present sharp criticism in an atmosphere of criticism that differs from generation to gener
Abstract Political power in Lebanon is a fundamental objective of any political organization, whether political party or political group. Thus, there is a conflict of power. There are two kinds of political conflict that are differentiated by the idea of legitimacy. The competition is in the political system when the agreement between the social forces is considered legitimate, and the conflict is on the political system when the agreement between these forces ceases to be legitimate and Are working to topple it and seek to establish an alternative system. Therefore, the succession of power in Lebanon is a result of the competition and political conflict, which is in turn a result of the large number of regional and international players
... Show MorePraise be to God, who made the pegs of the earth and entrusted them with the task of keeping the earth from tilting, and prayers and peace be upon the one to whom the Qur’an was revealed, Muhammad, and upon his family and all his companions.
The topic of mountains is one of the important topics in human life, as God has associated great miracles with them that indicate the perfection of the power of God Almighty. God Almighty says: (And to the mountains, my palms have turned. This is worthy of every rational person to contemplate His signs, the Almighty, in this solid part and safety belt of the earth, in order to reveal the secrets of the mountains and uncover their treasures. The more the researcher studies the mountains and
... Show MoreThis tagged research deals with the manifestations of femininity in Mahmoud Fahmy's drawings by studying and monitoring the presence and how women were represented in the drawings of the artist Mahmoud Fahmy. Through the drawings of the expatriate Iraqi artist, Mahmoud Fahmy, in highlighting the manifestations of beauty for women, which constitute a formal characteristic that appears through the body, and Fahmy depicts it in an atmosphere of realism at times and magical realism at other times, as the research consists of four chapters. Through the following question: Did femininity appear in the drawings of the artist Mahmoud Fahmy? The importance of the research is that it sheds light on the manifestations of femininity in the drawings
... Show MoreFine art represents part of society's culture. The development of art was accompanied by the penetration of new worlds known as the fourth dimension. After art entered the boundaries of geometry and reduction; He began to break into the absurd, and the form and philosophy of art changed, moving from modernity to what came after it to contemporary. Transforming from a formal form into a symbolic form with philosophical implications linked to the light, audio and kinetic effects as they embody time, the concept became the master of the idea. The research aims to identify the concept of time and its types, then the philosophical concept of time and its reflection on contemporary art, through the analytical study of a selection of contempora
... Show MoreThe research entitled (The Visual Illusion in American Contemporary Ceramics) includes four chapters، the first chapter of which includes the methodological framework for the research، which contains the research problem focused on the following question: Has the American potter succeeded in achieving the artistic and aesthetic In the art of ceramics، as in the art of drawing and graphics، the fact that the art of ceramics has its advantages and limits in terms of material and technology? The aim of the research was to identify visual illusions in visual art in the works of a selected group of American potters. While the importance of the research was evident in that it sheds light on the methods and techniques of optical art in cont
... Show More The feature that prevails in spoken political discourse - especially with regards to the fact
that it is otherwise used in the written one - is relatively high degree of formality. It is then just
logical that formality is usually accompanied with more polite forms and higher degree of
impersonality. Such discourse is characterized by the choice of specific vocabulary and syntactic
structures as well. However, there are some tendencies to bring political speech nearer to the
everyday discourse and that is why political speeches have been becoming more informal and
personal. Like any other types of discourse, the American political speeches are loaded with
deictic expressions that form an essential complementary
In pre- Islamic poetry, there are a lot of words that indicate
peacefulness of one sort of another, in addition to the inspirations of semantic
modeling in which the poet sets himself in various horizons.
Among these words: brother, comrade, friend, companion, lover,
people, prince, home, land, country, blessing, honesty, contract, company,
justice, thankfulness, forgiveness, pardoning, guest, goodness, faithfulness,
silence, death, peace,….
In addition, there are their derivatives from various aspects that indicate
peacefulness either directly or indirectly.
Addresses current research to the subject of metaphor as a field important in the design of industrial product, so it was a problem search: Does industrial product which is designed mainly to reflect the principle of metaphor role in receiving, and how the application of mechanisms theory correct as stipulated in institutions metaphor properly for this orientation in achieving those metaphors. What are the relations of reciprocity that influenced the establishment of the design and construction of the system for industrial product, the objectives of the research were standing on the interactive nature of the relations between the metaphor and the process of industrial product design? And identify strengths and weaknesses in the processes
... Show MoreThis study is based on the basic idea: that human communication does not stop at the limits of words spoken, but extends to include the movements of the body and its members, such as the face, hand, eye, hearing, touch, taste, sensation and the public body.
The human movements represented by polarization, frowns, tattoos, and movements are all auxiliary tools that reach meanings and affect others greatly.
Perhaps their importance is also in their ability to translate what is going on in the soul, and to show it to the outside body members, without the control of the human in many cases, it is thus an important factor in the process of human communication.
The purpose of this study is to show the senses of the senses in the