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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
Thu Dec 15 2022
Journal Name
Al-academy
Strategies of brain-based learning theory and its impact on the achievement of students of the Department of Art Education in Teaching Methods
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The aim of the current research is to reveal the effect of using brain-based learning theory strategies on the achievement of Art Education students in the subject of Teaching Methods. The experimental design with two equal experimental and control groups was used. The experimental design with two independent and equal groups was used, and the total of the research sample was (60) male and female students, (30) male and female students represented the experimental group, and (30) male and female students represented the control group. The researcher prepared the research tool represented by the cognitive achievement test consisting of (20) questions, and it was characterized by honesty and reliability, and the experiment lasted (6) weeks

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Crossref
Publication Date
Mon Oct 06 2025
Journal Name
International Journal Of Innovative Research And Scientific Studies
The requirements of total quality management and the determinants of its application in private Iraqi press institutions: Al-zaman newspaper as a model
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This study investigates the requirements of total quality management (TQM) and the determinants affecting its application in Al-Zaman newspaper, one of Iraq’s leading private press institutions. The research employed a survey methodology, using a structured questionnaire administered to 30 participants representing journalistic, administrative, and technical staff. Five TQM dimensions, each measured through four indicators, were assessed to capture the perceptions of employees regarding the availability and effectiveness of quality practices. Data were analyzed using the Statistical Package for the Social Sciences (SPSS). The results revealed that while senior management at Al-Zaman demonstrates formal support for TQM, there is a

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Crossref
Publication Date
Mon Mar 02 2026
Journal Name
Journal Physical Education Journal
The organizational climate and its relationship to total quality management among secondary school principals in Baghdad province from the perspective of their teachers
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Researchers have shown considerable interest in the idea of organizational climate because of its crucial role in school administration and all school operations. Hence, enhancing it is regarded as a primary duty of school principals, as they bear direct accountability for overseeing the school and its entire operations. Total quality management is a primary method that allows the school administrator to effectively handle administrative tasks with the goal of meeting the needs of instructors, students, staff members, and the community. The significance of the research rests in its attempt to shed light on the value of both organizational climate and total quality management among high school principals. The research seeks to determine the

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Publication Date
Fri Apr 11 2025
Journal Name
Retos
An analytical study of the use of VAR technology and its relationship to the psychological hesitation of referees in the Iraqi Professional League
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Objective: Studying the opinions of referees on the use of VAR technology in Iraqi stadiums, and the extent of its impact on their decisions during matches, in addition to identifying their level of psychological hesitation.Research methodology: The descriptive approach was adopted in two ways survey and correlation. The research community was represented by the referees of the Iraqi Professional Football League, numbering (80) referees. The researcher chose all referees as a sample, as the sample amounted to (80) referees, i.e. a percentage of (100%) of the community. After that, the researcher divided the selected sample into a survey consisting of (10) players. To build the (VAR) questionnaire and find the scientific foundations

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Scopus Crossref
Publication Date
Wed Sep 30 2026
Journal Name
Anbar University Journal Of Languages And Literature
The Didactic Use of Instagram and Its Contribution to the Teaching of Spanish as a Foreign Language in the Classroom: An Academic Review
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:p>بحثت هذه الدراسة الدور التعليمي لتطبيق (إنستغرام) وإسهامه في تعليم اللغة الإسبانية كلغة أجنبية داخل القاعات الدراسية، من خلال مراجعة  لأهم الدراسات الحديثة ذات الصلة. استعرضت الدراسة مفهوم التعليم الرقمي وعلاقته بالابتكار التعليمي، كما ناقشت الخصائص التعليمية التي تجعل من إنستغرام أداة فعالة في تدريس اللغات الأجنبية، مثل التفاعل البصري، والتعليم غير الرسمي، وتعزيز المشاركة والتفاعل بين المتعلمين. وقد

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Professional Development and its Relationship with some Variables in the Light of Sullivan Theory among Male and Female Teachers in the Basic Education Schools in Sultanate of Oman: سالم بن ناصر بن سعيد الكحالي
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The study aims to reveal the level of professional development in basic education schools from the male and female teachers’ viewpoint in the Sultanate of Oman. It further aims to examine its relationship with some variables in light of Sullivan theory, and the differences in the level of professional development (teachers’ skills, professional participation, professional development problems) according to the gender variable, and the educational stage (first cycle/ second cycle). The study sample consisted of (93) teachers distributed as such: (46) male teachers, and (47) female teachers. A questionnaire was prepared and applied to measure the level of the professional development of the male and female teachers. The questionnaire c

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Crossref
Publication Date
Mon Dec 21 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MONITORING OF THE WILD MAMMAL FAUNA IN BAMO MOUNTAIN IN NORTHERN IRAQ (KURDISTAN) FOR THE FIRST TIME USING CAMERA TRAP METHOD AND RAISING AWARENESS FOR ITS CONSERVATION
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Mammals are under threat worldwide due to deforestation, hunting, and other human activities. In Iraq, a total of 93 species of wild mammals have been recorded including species with global conservation concern. Bamo Mountain is situated within the Zagros Mountains in northern Iraq which is a suitable habitat for wild mammals. Due to scarcity of the field survey efforts and cryptic behavior, monitoring of the wild mammals fauna in Zagros Mountain seems challenging. Therefore, we used a camera trap which seems to be an ideal way to determine species diversity of wild mammals in Bamo Mountain. Moreover, interviews with local villagers were performed. The mammalian diversity of Bamo Mountain is not fully explored but seemed threatened by lo

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Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Mon May 22 2023
Journal Name
Journal Of Applied Business And Technology
Toxic Workplace, Mental Health and Employee Well-being, the Moderator Role of Paternalistic Leadership, an Empirical Study
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Based on previous research results that recognized the role of paternalistic leadership in promoting a positive work climate, this study explored the impact of a toxic work environment on the mental health and well-being of employees. We used the quantitative methodology to collect and analyze data. A sample of 108 participants from Iraqi internet service provider (ISPs) companies represented the purposive study sample. We targeted employees who experienced the COVID-19 pandemic. All data was collected through an electronic questionnaire (Google and Microsoft Forms). The research model was tested using structural equation modeling (SEM). The results showed a negative effect of the toxic workplace on the mental health of employees. T

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Crossref (10)
Crossref
Publication Date
Thu Jan 01 2015
Journal Name
اطروحة دكتوراه
The role of Asospirillum brasiliense bacteria isolated from soil of produce some regular growth and hydrolysis enzymes
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Publication Date
Mon Apr 20 2020
Journal Name
Neuroquantology
The Role of Water Absorption on Thermal Conductivity and Mechanical Properties for (Recycling HDPE-Coal Ash) Composite
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Scopus (8)
Crossref (2)
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