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

This study aimed to explore the relationship between cyberbullying and levels of pessimism and optimism among female university students, emphasizing the significance of these variables in students' psychological well-being. The research problem was identified in the increasing rates of cyberbullying among female students and its negative impact on optimism and pessimism, alongside the lack of effective counseling programs addressing this issue. The study sample consisted of 30 third-year students from the College of Physical Education and Sports Sciences for Women during the academic year 2023--2024. The participants were deliberately selected through a lottery method. The researchers employed the descriptive survey method as it suited the

Abstract\

Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain

its competitive position and its development.

As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up

Gender mainstreaming is a goal for building a society characterized by justice and equality. Gender mainstreaming requires a clear understanding of the concept. Therefore, the research focuses on the concept of gender and how it was addressed in the literature through which the concepts related to gender were extracted which is represented by the role and social status through which the relationship of gender can be measured. In order to find out the basis for the different status and roles of both sexes in societies, the interpreted theories of gender were addressed, through which the most important factors affecting gender relations, such as biological, social and economic factors, as well as political systems, were discussed. Due to t

As the word can fluctuate between central and peripheral dlalten it represents the first lexical meaning and the second represents the meaning that gain by the context in which it appear so this research came to show signs that can be acquired the root ( GUM ) and its derivatives from the contexts in which it is mentioned in the Koran as well as siqnificant Lexical if this research is divided on two first is eating Lexical semantics , the second handled connotations in the Koran was based on what the commentators and concemed with the meanings of the Koran and the owners Almagamat in astatement that the semantic .

A phosphorus‐containing Schiff base was prepared from bis{3‐[2‐(4‐amino‐1,5‐dimethyl‐2‐phenylpyrazol‐3‐ylideneamino)ethyl]indol‐1‐ylmethyl}phosphinic acid and paraformaldehyde as a novel antibacterial compound. The reaction of the Schiff base ligand with VO(IV), Ni(II), Co(II), Cu(II), Zn(II), Cd(II), Hg(II), Pd(II) and Pt(IV) led to binuclear species of metal complexes, depending on the ratio of metal ion and ligand. The ligand and its complexes were investigated using elemental analysis, Fourier transform infrared, ¹H NMR, ¹³C NMR, UV–visible and mass spectra, thermogravimetric analysis, conductivity measurements and thermal analysis. The results showed that the S

Schiff base derived from PVA and Erythroascorbic acid derivative (pentulosono-ɣ-lactone-2, 3-enedianisoate) was synthesized and characterized by Thin Layer Chromatography (TLC) and FTIR spectra, aldehyde was also characterized by (U.V-Vis), 1HNMR, 13CNMR and mass spectra. The inhibitory effect of prepared polymer on the activity of human serum Cholinesrerase has been studied in vitro. The polymer showed a remarkable activity at low concentration (4.5*10-3 – 4.5*10-8 M).

The current research aims to first - reveal the social repercussions of COVID-19 on women A - The impact of the epidemiological crisis on the social structure of the family B - Psychological and social pressures that women are exposed to during the Covid pandemic C - Social isolation resulting from the injury of a member Second - Understanding the health consequences of COVID-19 on women A- Mechanisms of differentiation in the treatment of Covid-19 treatment, home or hospital As for the limits of the research, the current research is determined by some private universities of students, female employees and teaching staff in Karkh district, which number eight (Al-Hikma, Al-Farahidi, Al-Farabi, Tigris, AlTurath, Al-Rashid, Al-Mashreq, Al-Nuso