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.
Self is the main factor of personality and the acceptance of others where each of them are connecting and plays an important role in emotional maturation. The researches affirmed that the leading behavior depending on good human relations between the employers and the employees will enhance their goals and the goals of the institution at the same time . This study aims to measure the emotional maturation among the leactures of the university according to sex variable and identify the correlation between emotional maturation and the level of leading behavior among the lecturers of the university. The sample consists of two samples where the lst is to build the measwe consisting of (200)males and famales lecturers and the 2nd which is the
... Show MoreThe research aims to identify the level of emotional reassurance and level of family climate at
the students of kindergarten Department.
Search tool :
The two researchers built a measure of emotional reassurance and consisting of (26) items and
the scale of family climate consisting of (30 ) items .
The applied Statistical methods:
The two researchers used the statistical bag spss and they used t-test and Pearson correlation
coefficient and analysis of variance and Alpha -Cronbach .
The results showed : The students of kindergarten Department have a high level of
emotional reassurance and good family climate and there is a relationship between emotional
reassurance and family climate .
The two researchers
The current study aims to identify:The meta-motivation and Uniqueness seeking of the study sample. The correlated relationship among them. The present study sample consists of (400) students from the colleges of engineering, University of Baghdad, and the University of Technology in the academic year (2019-2020), and the researcher has adopted the Chen Scale (1995)to measure the meta-motivation after its translation into Arabic by(Al-Samawi,2011).The scale includes six dimensions. The researcher has also adopted the Snyder&Fromkin scale (1980) to measure the uniqueness seeking after translating and adapting it into the Arabic environment. The scale consists of three dimensions. The results show that students of the Facult
... Show MoreThe most important topic for psychologist generally is factor of education and it's active tools because learning needs active perception for stimulus that recived by the educator and give it avalue and meaning , Need for cognition is
very important in the various daily fields of life , especially in learning and teaching and the academy work , it help with shifting the learning level for people , and icreas the intense and challenge between them
The research endeavored to achieve the following aim :
1- Measuring the level of peripheral perception for the university student .
2- Measuring the level of need for cognition for the university student .
3- Measuring the level of peripheral perception for the university student
This study aimed to measure the innovative thinking and cognitive cessation among university students. The sample consisted of (400) male and female students at al Mustansiriya University for the academic year (2018/2019). The results of the study showed that there are differences in innovative thinking and cognitive inhibition according to the gender variable in favor of males. There is a positive relationship between innovative thinking and cognitive inhibition. In light of these findings, the researcher presented a set of conclusions and recommendations.
The ongoing COVID‐19 pandemic caused by SARS‐CoV‐2 is associated with high morbidity and mortality. This zoonotic virus has emerged in Wuhan of China in December 2019 from bats and pangolins probably and continuing the human‐to‐human transmission globally since last two years. As there is no efficient approved treatment, a number of vaccines were developed at an unprecedented speed to counter the pandemic. Moreover, vaccine hesitancy is observed that may be another possible reason for this never ending pandemic. In the meantime, several variants and mutations were identified and causing multiple waves globally. Now the safety and efficacy of these vaccines are debatable and recommended to d
After the twenty – first century become necessary for us motorcade era in educational a chevements by searching for the best strategies and teaching methods and techniques artotalbagesh resorting to the strategy
Did not use in use in the teaching of the foreseeable material general by voice and teaching perspective for the student of the class fourth science
In particular ,so the researcher asking the question follows:
Can the peer education strategy to have an impact in perspective drawing skill development ?
From here it demonstrated the importance of current research know the impact of p
... Show MoreThe use of the plastic waste material to stabilize soil is step in the right direction making the construction industry a suitable candidate with its high consumption capacity. The method would be a reliable alternative to traditional ground improvement technique. It would be cost effective, sustainable and environmentally friendly. In this review paper, the behaviour of reinforced soil with plastic waste would be discussed including its suitability for pavement and road construction. The previous literature highlighted by authors will be reviewed in focus on type of treated soil, nature, shape, geometry, and amount of the added plastic waste. The aim of this review is to investigate the effect of granules and fibre plastic waste materials
... Show MoreTo identify and explore the factors nurses perceive as influencing their knowledge acquisition in relation to diabetes care and its management in Saudi Arabia.
Diabetes continues to pose major healthcare challenges despite advances in diabetes management. Nurses have a crucial role in diabetes care, but diabetes knowledge deficits deter effective collaboration with other healthcare providers in educating patients about diabetes self‐management.
An exploratory descriptive qualitative design.