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

The aim of the research is to identify the educational and psychological effects of the positive and negative aspects of using social networking websites. The researcher administered a number of questions to (250) users of different types of social networking websites. He analyzed his research results and obtained a number of results. The research has reached a number of recommendations and suggestion: Regulating the use of social media. Monitoring the parents of the sites used by children in a way that they do not feel they are observers. It is necessary to devote an hour daily to show the importance of real social life for children other than using social media. It is necessary to show the importance of choosing friends who hav

This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

The design fabrics of the most important episodes that are at the core process rhetorical communication, until they became these episodes ample room for research and investigation, and the issue of non-familiar formality is nothing but the result of those relationships Constructivism, which is the result of an effort builders coherent activate the shape and attributes of phenotypic, therefore it will cause him a lot of questions about his and founded the organization in order to activate the speech communication between the product(cloth)and the receiver .On this basis, the research problem identified on imposing the question follows:1. Does the non-familiar formal role in enriching communication discourse of women's fabric designs?2. Ar

It is no secret to everyone that the Arab individual suffers from poor self-awareness and political awareness, which made the state and the importance of its existence and preserving its institutions not among his interests, which made researchers wonder about the possibility of strengthening it and the extent of its impact on the future of building the contemporary Arab state, so the study attempted Addressing the issue of community awareness and its impact on building the state through a clear intellectual vision that blended what is social and political to define the concept of community awareness and highlight its importance and role as a basic pillar in shaping and building modern Arab countries. In the Arab world and ways to enhanc

The aim of the research is to identify the reality of strategic planning in the National Insurance Company and its importance in building institutional work and to identify the requirements that enable this company to successfully implement strategic planning and the obstacles that limit its application and then achieve the marketing objectives of this company. This study started from the fact that there is a problem represented by the main question that was stated.                                            &nbsp

Organism is considered one of the intellectual products that search for compatibility and harmony with the natural environment. Man has adopted on since the ancient times in choosing his residence through imitating nature such as animal burrows, hives, bird nests and others of the natural manifestations being spontaneous inspirations. With the development of the age, these concepts turned into an analysis that examines the philosophy that deals with the shapes and functions of various elements in the nature as a source of inspiration, and discusses the call for contemplation and achieving benefits physically and spiritually in line with the nature of the organic thought that seeks to keep up with modern technologies that are characterize

             The study aims budget in grades use of smart phones to individuals (sample) according variable sex (males and females) and used researcher descriptive analytical method consisted sample of (300) students have chosen the way stratified random, and the study variables (academic achievement of students, sex and the use of Smart phones) resolution was adopted as a tool for data collection. The most important results of the study that females are more commonly used for smart phones, as well as the existence of a positive relationship between the inverse statistically significant use of smart phones and the rate of school for students and the use of smart phones h