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ARctQ5MBVTCNdQwCg9B_
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
Wed Sep 27 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessing the reliability of serum macrophage migration inhibitory factor as a marker for diabetic nephropathy prediction in type 2 diabetes patients and the effect of ACE inhibitors on its level
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Abstract Diabetic nephropathy (DN) is a prevalent chronic microvascular diabetic complication. As inflammation plays a vital role in the development and progress of DN the macrophages migration inhibitory factor (MIF), a proinflammatory multifunctional cytokine approved to play a critical function in inflammatory responses in various pathologic situations like DN. This study aimed To assess serum levels of MIF in a sample of Iraqi diabetic patients with nephropathy supporting its validity as a marker for predicting nephropathy in T2DM patients. In addition, to evaluate the nephroprotective effect of angiotensin-converting enzyme (ACE) inhibitors in terms of their influence on MIF levels. This is a case-control study involving ninety

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Publication Date
Fri Feb 09 2024
Journal Name
Eximia
The reality of the moral climate and its relationship to the decision-making of boxing referees from the standpoint of coaches
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The purpose of this paper is to identifying the relationship between the moral climate and the decision-making of boxing referees from the standpoint of the coaches, and the research problem lies through the work of the researchers in training and managing the teams. It was noted that the role of the referees is one of the most important roles played by the workers to achieve the objectives of the federation, and that the moral climate that prevails among the administrative body the union and the referees on the one hand and between the referees and coaches on the other hand are among the factors of the success of everyone’s work and the survival and strengthening of confidence in their work and thus the continuity of success and

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Crossref
Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Degree of Application of Digital Leadership and its Relationship to the Development of Administrative Work at the University of Tabuk
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This study aims to explore the relationship between the degree of application of digital leadership and the development of administrative work at the University of Tabuk. It further aims to examine the presence of statistically significant differences between the average responses of faculty members and employees at the University of Tabuk regarding the study axes that are attributed to the following variables: (scientific rank, gender, and job), the study used the descriptive approach in its correlative style, and the questionnaire was used as a tool for data collection, as it was applied to a simple random of (310) members of the faculty and staff. University of Tabuk. The results showed that the degree of digital leadership applicatio

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Crossref
Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Memorizing the Holy Quran and its Impact on Child's Language: سالم بن غرم الله بن محمد الزهراني/ جامعة ام القرى - السعودية
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في هذا العصر - الذي داهمت في الأخطار لغة الفصاحة والبيان - يبقى القرآن الكريم أعظم حافظ للغة السليمة ، وأكبر معين لأهلها للحفاظ على ثرائها وبلاغتها ، فهي باقية ببقائه ما بقي الليل والنهار .

وهذا البحث يدور حول حفظ القرآن الكريم وأثره على لغة الطفل، ويتكون من مقدمة : وفيها بيان أهمية الموضوع ، وخطة البحث ، ومنهجه، وثلاثة مباحث:

المبحث الأول : فضل حفظ القرآن الكريم ، وفوائد حفظه إجمالاً ، والمبحث الثاني :

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Publication Date
Mon Oct 01 2018
Journal Name
Xlinguae
The three-level phono-grammar order and its derivational connecting link: the elements of language system (on the material of Arabic)
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Scopus (4)
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Publication Date
Wed Aug 01 2012
Journal Name
مجلة دراسات عربية في التربية وعلم النفس
Concepts of renewable energy among students at the Ibn Al-Haytham College of Education and its relationship to their environmental awareness
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Publication Date
Tue Jun 23 2020
Journal Name
Annal S Of Tropical Medicine & Public Health
Histological Evaluation of local application of Phyllunthus amarus extracted powder and its combination with fibronectin protein on Wound Healing of rats
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Background: A wound is defined as a break or damage in the skin, resulting from physical or thermal damage or as a result of the presence of an underlying medical or physical condition. Herbal medicine can be called one of the branches of medicine in various forms.Phyllunthus amarus is a small herb well known for its medicinal properties and widely used worldwide. P. amarus is an important plant of Indian Ayurvedic system of medicine. Fibronectin is a major component of the extracellular matrix. It is secreted by various cells, primarily fibroblasts, as a soluble protein dimer and is then assembled into an insoluble matrix in a complex cell-mediated process. Materials and methods: Forty rats will be subjected for a surgical operation

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Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Social capital and the extent of its contribution to enhancing the management of excellence: An applied study at Azadi Hospital / Duhok
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The study aimed to reveal the role of social capital represented by its dimensions (structural, relational, and cognitive) in strengthening the management of excellence in Azadi Hospital / Duhok. In order to reach the goal of the study, the study variables were highlighted in theory through framing concepts and literary contributions for researchers in this field, In the field, the questionnaire was used as a basic tool to collect data from the individuals in the research sample who were represented by officials and individuals working from administrators and technicians, as (120) forms were distributed to the respondents, and (110) were retrieved from them in a way that is valid for analysis. Several statistical methods have bee

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Crossref
Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Social Exclusion of People Infected with Coronavirus and Its Relationship with the Length of Incubation of the Disease Fatin sabaa khamas
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The importance of social exclusion lies in the psychological problems that cause problems in social relations and mental-physical health. For this reason, the researcher set three goals for the current research: identifying the level of social exclusion among people infected with the Coronavirus. The incubation period of the virus. Social exclusion and its relationship to the duration of incubation of the disease among people infected with the Coronavirus. The result showed that the research sample does not suffer from social exclusion. The mean value for the period from

(8-14) days is the highest value followed by the period (1-7) days and the period

 (14 days or more) comes at the end. There is no statistically sig

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students
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The current study aims to investigate the effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students. To do this, a sample of (57) male and female student were intentionally selected from first grade, Kurdish department / college of education / Ibin Rushd of human sciences. The sample distributed on two classes, whereby the experimental group consisted of (28) student were taught according to the (SWOM) strategy while the control group made up of (29) student were taught based on the tradition method. The two researchers designed a scale included (50) item to measure students' achievement. The experiment lasted for ten weeks, SPSS was used

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