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.
A kindergarten teacher is one of the most important elements in the educational process, since she is totally relied upon in kindergartens. Therefore, she could have basic and healthy characteristics to improve the educational process by directing the child towards a perfect growing upEducating and raising up a child should be an organized process that makes desirable changes in the child’s behavior in order to improve different sides of his personality, such as his appearance side, his mental side, and his social side.
This research aims at:
1- Measuring the scientific brilliance in kindergarten teachers.
2- Investigating the statistical significant differences of the scientific brilliance among kindergarten teachers in accor
This article focuses on the relationship of gender to the effectiveness of both women and men in public relations work. Its aim is to identify the extent to which public relations employees are aware of the concept of gender, and to reveal the role of the institution in determining certain roles for both women and men at work, as well as to find out which employees are most effective in public relations activities within the institution.
The researcher uses public relations employees and officials in Iraqi ministries as a research sample to capture the point of view of both parties on the effectiveness of workers in public relations based on the definition of gender. The sample consists of 396 individuals
... Show MoreThe issue of peace, renunciation of violence, and acceptance of the other is one of the vital issues that rose to the top of the list of priorities at the end of the last century and the beginning of the new millennium of the conscience of the Iraqi people by spreading the culture of peace. In this context, we seek during this research to identify the concept of the culture of peace and its impact on sustainable development, and to draw a set of results and suggestions to consolidate this culture in our Iraqi society as an obligation of sustainable development.
This research aims at measuring the relationship between moral intelligence and academic adjustment for sixth year primary School Pupils.
The research is assigned to sixth year primary school pupils- Baghdad –the 2nd karkh of the both genders .The total sample includes (500) pupils .The researchers has built two scales one for Moral Intelligence and another for Academic Adjustment and applied them on the total sample of the research .The researchers treated data by appropriate statistical means .The research has reached the following results:
- The pupils of sixth year primary school characterized by Moral Intelligence.
- The
Background: Pregnancy is a stressful state of increased inflammatory activity, and pregnancy – associated hormone changes can influence periodontal tissues, these inflammatory activity lead to production of inflammatory mediators. Interleukin 1 beta (IL-1β) is a potent pro-inflammatory cytokines that is consistently associated with periodontal diseases. This study was designed to determine the periodontal health status and detect the serum level of IL-1β in the healthy pregnant women at first, second and third trimester and compare it with healthy non pregnant women, and determine its correlation with different clinical periodontal parameters. M
... Show MoreThe D.C electrical and thermoelectrically properties of randomly mixed isolator – electrolyte system as (Al/ PVC – LiF/Al) junction consisting of polyvinyl chloride (PVC)resin reinforced with Lithium Fluoride (LiF) powder were studied. A comparison is made the properties of (PVC) material with varying percentage of (LiF) powder (0%, 30%, 50%, 80%)to find out the effect of reinforcement of isolator material. The composites dissolving in 10ml form tettraHaedroflourn (THF) and Solution were the castled in Petri dish and Laved it dry in the air, The out coming Sample were disc - Like shape of a diameter of about 3cm and thickness reneged between (0.01- 0.018) cm . The composites dissolving in 10ml form tettraHaedroflourn (THF) a
... Show MoreThe study tagged: (The aesthetics of balance and its relationship to the design of the body of the industrial product) discussed the role of balance in the design of industrial products of different shapes, colors and sizes, as well as their function. Based on the research problem that was determined by the following question: What is the relationship between balance and the design of the body of the industrial product? The aim of the research is to: reveal the statement of the effectiveness of the balance in the design of the industrial product body.
The study was defined in four chapters: in the first chapter, a problem, the importance, and the aim of the research were presented. The second chapter contained the theoretical framewor
The current study aims at identifying:
1-The intellectual stress of counselors according to gender variable (male, female ).
2-The five major factors of the Counselor's Personality.
3- The relationship between intellectual stress and the five major factors of the councilors' personality and according to gender variable (male, female ).
4-The significant differences in the relationship between intellectual stress and the five major factors of the councilors' personality and according to gender variable (male, female ).
The sample of the study includes (260) counselors (130 male
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