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Responsible accounting and its role in achieving competitive advantage
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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
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
The Gumbel- Pareto Distribution: Theory and Applications
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In this paper, for the first time we introduce a new four-parameter model called the Gumbel- Pareto distribution by using the T-X method. We obtain some of its mathematical properties. Some structural properties of the new distribution are studied. The method of maximum likelihood is used for estimating the model parameters. Numerical illustration and an application to a real data set are given to show the flexibility and potentiality of the new model.

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Molar tubes and failure rates–A review
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Objectives: To review the failure rates of molar tubes and the effect of molar tube base design, adhesive type, and bonding technique on the failure rates of molar tubes. Data: The revolution of molar bonding greatly impacted fixed orthodontic appliance treatment by reducing chair-side time and improving patient comfort. Even with the many advantages of molar bonding, clinicians sometimes hesitate to use molar tubes due to their failure rates. Sources: Internet sources, such as Pubmed and Google Scholar. Study selection: studies testing the bond failure rate of molar tubes. Conclusions: The failure rate of the molar tubes can be reduced and the bond strength of the molar tubes can be improved by changing the design of the molar tube base

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
Semantic differences between the Quran and abnormal
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This research Find semantic relations between the Holy Quran and readings anomalous in particular, does not mention the readings anomalies are all but signed the examples of them where he found a marked contrast between them and what is known in the Holy Quran, and the intervention of research in the words of the commentators and between their views and stated what is unacceptable and what before, nor Luck meaning significantly different in some readings, leading to different Islamic ruling as well, also found that of the readings made clear what is meant by the blessed verse in the Holy Quran and signed to be even if it was abnormal.

 

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Crossref
Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
Pen weight and diversity of Arabic calligraphy
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           This thesis study (pen weight and diversity of Arabic calligraphy), including the Arabic script went through multiple bodies, it came through the natural evolution of societies, and helped in the renovation and development of calligraphy after they gained a clear identity as a result of development that has occurred in the materials and writing instruments, especially industry pen that led to the diversity of Arabic calligraphy, and through the exploratory research and modeling study, which was obtained that the researcher could pose a problem discussed in the first chapter of his study follows by asking: is the pen is the weight of the role in the diversity of Arabic calligrap

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Publication Date
Wed Apr 03 2019
Journal Name
Al-kindy College Medical Journal
Low Back Pain and Obesity (Review Article)
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Low back pain a major causes of morbidity throughout the world and it is a most debilitating condition ,and can lead to decreased physical function ,compromised quality of life, and psychological distress. Obesity is nowadays a pandemic condition. Obese subjects are commonly characterized by musculoskeletal disorders and particularly by non-specific LBP. However, the relationship between obesity and LBP remain to date unsupported by objective measurements of mechanical behavior of spine and it is morphology in obese subjects.                                     Key words: obesity, low back pain,  

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Crossref
Publication Date
Thu Dec 09 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Cressa cretica Pharmacognosy, and Pharmacology (A review )
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Cressa cretica (Shuwwayl) is a halophytic that belongs to Convolvulaceae, naturally grown in the Middle East including Iraq. Traditionally the plant is used as a paste for sore treatment, also it is used for fever, jaundice, and other illness. Regarding nonclinical use it is used as goat, sheep, and camel feed also as an oil source. Flavonoids including quercetin, kamepferol, apigenin, and their glycosides, phenolic acid as chlorogenic acid, and phytosterols mainly ?–sitosterol were the most important phytochemicals that were detected in this halophyte. Crude ethanolic, methanolic extracts and ethyl acetate fraction of the areal parts were used in clinical studies and demonstrated various effe

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Publication Date
Sun Dec 31 2000
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Batch and Continuous Process of Cyclohexanol Production
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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Jordanian economy and ways to advance it
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عند إطلالتنا على هذا البلد العربي لابد من التقصي ولو بعجاله عن اقتصاده وهو الاهم باعتبار ان الاقتصاد هو شريان الحياة لأي أمة فلا غنى ولا تهاون في نفس الوقت عن هذا الجانب المهم الذي يرتبط مدى تطوره بتطور البلد وهذا الاخير مرتبط بما متوفر لديه من موارد بشريه ومادية وان تفاوتت النسبة بينها فلا ضير في ذلك فالاهم هو وجود الموجه والمخطط بالاتجاه الصحيح نحو الاستغلال الامثل لهذه الموارد
(وان قلّتْ) وبالتالي

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Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Components and Treatments of Oilfield Produced Water
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In this study, a review of variety of processes that are used in the treatment produced water prior to reuse or to responsible disposal are presented with their environmental issues and economical benefits. Samples of produced water from five locations in Rumaila oilfield/in south of Iraq were taken and analyzed for their contents of brine, some heavy metals, total suspended solids and oil and grease. Moreover, two samples of water were treated using reverse osmosis technique which showed its ability to treat such contaminated water. The results showed that the environmental impact of produced water arises from its chemical composition; i.e., its salt content, its heavy metals, and hydrocarbon contents.

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Publication Date
Wed Dec 28 2022
Journal Name
Al–bahith Al–a'alami
Economic Television Media and Shaping Public Trends
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The problem of this paper is identified by knowing the role of the economic television media in shaping the audience's attitudes. It seeks to understand the type of relationship between the dependence of the economic elite audience on news bulletins and its cognitive implications. The categories of Iraqi society, namely, the economic elite category. This paper adopted the descriptive survey method for the period from 3/1/2022 - 6/31/2022. The sample was extracted according to the relative stratified sampling method in the city of Baghdad. A set of results has been concluded, the most prominent of which is the public's heavy reliance on economic news bulletins to obtain news and information, as indicated by (63%) of the respondents partic

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