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.
Both of the species Typha domengensis and Phragmites communis among the most important plant endemic in flora of Iraq from monocotyledon. Due to the similarity of the two species with each other in many morphological characteristics such as the environment where they live and the form of leaves and type of leaf venation and type of stomata….ets, also both of species belong to monocots plant therefore this research work was conducted find anatomical differences that have the same as taxonomic value to help distinguishing between both species under study. Through this research, we found great importance to the anatomical characteristics which we reached by studying the roots, stems and leaves sections f
... Show MoreNew series of Schiff bases 2(a-j) and corresponding beta-lactam derivatives 3(a-j) were synthesized from cefalexin (1) as starting material. The compound (1) was reacted with different aldehydes and ketones to give Schiff bases derivatives 2(a-j). The synthesized Schiff bases were cyclized by chloroacetyl chloride in the presence of triethylamine to form beta-lactam derivatives 3(a-j). The compounds were characterized by deremination melting point, FT-IR and 1H NMR. The beta-lactam derivatives were screened in vitro antibacterial against some bacterial species
Some esters were prepared from reaction of different molecular weight of PVA with some acid chloride (prepared by reaction of acid with thionyl chloride or phosphorous pentachloride)in the presence of pyridine. The thermal and reological properties were studied. The increasing Of bulky groups decreasing stability of the thermal and reological properties.
In this paper the new starting material 2-(5-chloro-1H-benzo[d]imidazole-2-yl) aniline (1) was synthesized by the condensation reaction of 4-chloro-o-phenylenediamine and anthranilic acid .The new Mannich base derivatives were synthesized using formaldehyde and different secondary amines to synthesize a new set of benzimidazole derivatives(2-5). Also, the new Schiff-base derivatives (6-10) were synthesized from the reaction of compound (1) with various aromatic aldehydes and the closure-ring was done successfully using mercapto acetic acid to get the new thiazolidine derivatives(11-12).These new compounds were characterized using some physical techniques like:FT-IR Spectra and 1HNMR Spectra.
Infertility can be detected when the couples have not completed pregnancy after a year or more of normal coitus. So, in order to treat infertility, there are many supported reproductive techniques are in practice. The success rate of these techniques depends upon the way by which preparation of the paternal semen sample. Over the past 30 years, the manual has been standard as providing global standards and has been used extensively by research and clinical laboratories throughout the world. The spermatozoa of all placental (eutherian) mammals, including humans, are in a protective, no labile formal at ejaculation and are incapable of fertilization even if they are placed in direct contact with an oocyte. Accordingly, they must undergo a sub
... Show MoreVanadium dioxide nanofilms are one of the most essential materials in electronic applications like smart windows. Therefore, studying and understanding the optical properties of such films is crucial to modify the parameters that control these properties. To this end, this work focuses on investigating the opacity as a function of the energy directed at the nanofilms with different thicknesses(1–100) nm. Effective mediator theories(EMTs), which are considered as the application of Bruggeman’s formalism and the Looyenga mixing rule, have been used to estimate the dielectric constant of VO2 nanofilms. The results show different opacity behaviors at different wavelength ranges(ultraviolet, visible, and infrared). The results depict that th
... Show MoreComplexes of Cr(III)andNi(II) ions with phthalate sulphanilate snthranillate hippurte and glycinate ions have been preparcd then the Nephelauxetic