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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
Tue Jan 01 2008
Journal Name
J Bagh Coll Dent
Role of the horizontal activator in class II malocclusion treatment
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Background: the conflict in opinions about the dental and skeletal changes induced by classII malocclusion activator therapy is still present. The aim of this study was to assess theskeletal and/or dental outcomes of treating moderate-severe skeletal class II division Imalocclusion by the activator.Materials and methods: the sample consisted of pre and post treatment records(cephalometric radiographs) of 11 iraqi adolescent patients (7 females 10-11 years old, and 4males 12-13 years old).Results: the results showed significant skeletal and dental changes that reflected significantimprovements in the cardinal features of class II (overjet, overbite, ANB angle, and loweranterior facial height).Conclusion: correlation of the overjet, overbite,

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Publication Date
Fri Jun 30 2023
Journal Name
نسق
Semiotic Isotopy and Its Effect on Reading Comprehension
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Disadvantages of Abortion and its Impact on Society
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As we have said that the reasons for abortion are many and varied them to be for
the purpose of treatment or the protection of the mother of the loss or that the abortion
of an act intended purpose of birth control or other reasons is the statistics that are
spread in the world that about 50-60 million abortions annually in the world If this
abortion criminal who is loss of the lives of fetuses and a disgrace to the preachers to
the progressive and liberal, secular, and because they were not able to maintain
human life after leaving the obligation to approach Islam and because life support is
the highest things, which is one of the necessities of the five obligatory street
maintenance came verses warn those who un

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Publication Date
Tue Aug 02 2022
Journal Name
Journal Of Legal Sciences
Judicial Precedent and Its Controls – A Comparative Study
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Judicial jurisprudence is one of the important legal solutions to address the shortcomings of legislation. Throughout its long history, human societies have known many cases in which the judge finds himself facing a legislative vacuum in addition to civil legal texts that are difficult for the judge to implement due to ambiguity or contradiction, which requires diligence. To rule on resolving disputes before him in order not to deny justice, but the judge in his jurisprudence was not absolute, but rather bound by certain controls represented by observing the wisdom of legislation on the one hand and taking into account the nature of the texts on the other side, and from here this research came to shed light on the jurisprudence and its cont

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Fractal and its implications for industrial product design
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The current research dealt with the rapid development of industrial product design in recent times, and this development in the field of design led to the emergence of modern trends in many terms and theories to direct greater interest in the cognitive foundations of design and its relationship with the components of other natural sciences, and despite the impressive technological development, nature remains With its content of formative values and structural dimensions, it is the first source of inspiration and the source of all modern mathematical sciences and theories, as God made them tend towards organization to continue to provide us with endless inspiration. Hence, the fractional one, which is an important part of dedicating the d

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Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Relatives marriage and its genetic effect on children
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Marriage is a characteristic of the human race, as it is one of the oldest organization, asoldas human beign marrige is a legitimale relationsbip between male and female in the name of Allah "o mankind !Be dutiful to your lord, Who created you from a single person (Adam), and from him (Adam) He created his Wife (Eve), and from them both He created mang men and women
Marriage is a requirement of human life to ensure tle continuity and survival of the human species and established it in a legal, social and legitimate frame,according to certain criteria and conditions so that the individual earns psychological and social comfort in the name of Allah and Allah has made for you Azwaj ( mates or wives), sons and grand sons, and has bestowed

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Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
Bullying and its relation to parental treatment style
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The current research aims to know the relationship between bullying and parental treatment. (200) pupils were selected randomly from the fifth and sixth grades of primary schools.

Two instruments were used. The first was to measure bullying and it included 19 items. To measure parental treatment, the researchers adopted (Aletaby 2001) scale.

Statistical analysis showed that correlation between bullying , wiggle and Firm treatment style was positive Statistically significant .Bulling was correlated negatively with (neglect, careless, and Authoritarian treatment style.

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Cultural context and its implications for graphic design
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dictates the need to study the cultural aspects of the context and the consequent relations between the person and the objective environment surrounding him, as the philosophical understanding of the role of culture has led to the emergence of new theoretical interpretations of design that are organically linked with the development of society, especially that the development of the human environment philosophically and culturally is linked to the philosophical perception of its role in Culture as a precondition for new theoretical interpretations of design.
From the above, this problem can be studied by defining the following question (What are the implications of the cultural context in graphic design)?
The research included

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Crossref
Publication Date
Thu Feb 13 2020
Journal Name
College Of Islamic Sciences
 Faith and its belongings at Imam Al-Qurtubi
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The current research consists of four chapters, the first chapter of which is devoted to presenting the research problem, its importance, purpose and limitations as well as a definition of its terms, as the research was limited to knowing the effect of plant decoration in the Kufic script, while the second chapter included the theoretical framework of the research, which consisted of two topics, one of which is the plant decoration, The second relates to the Kufic script and the stages of its formation, development, and intonation. The third chapter includes the research methodology and mechanisms for analyzing the linear panels. The fourth chapter, during which the most important findings of the researcher were presented, are as follows

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Personality Type and its Relationship with Withdrawal Observer
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The current research was aimed at the following:
1. Measurement of Personality Type Observer of the University students.
2. Identify the differences in Personality Type Observer among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary)
3. Measurement of Withdrawal of the University students.
4. Identify the differences in Withdrawal among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary).
5. Identify the relationship between Personality Type Observer and Withdrawal.
To achieve this aims of the research, the researchers set up the instrument is scale

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