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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
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Chaos synchronization delay in semiconductor lasers with optoelectronic feedback
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In this work we reported the synchronization delay in
semiconductor laser (SL) networks. The unidirectional
configurations between successive oscillators and the correlation
between them are achieved. The coupling strength is a control
parameter so when we increase coupling strength the dynamic of the
system has been change. In addition the time required to synchronize
network components (delay of synchronization) has been studied as
well. The synchronization delay has been increased by mean of
increasing the number of oscillators. Finally, explanation of the time
required to synchronize oscillators in the network at different
coupling strengths.

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Crossref
Publication Date
Mon Apr 08 2019
Journal Name
International Journal Of Building Pathology And Adaptation
A scientometric analysis of BIM studies in facilities management
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Purpose

The purpose of this paper is to statistically classify and categorize Building Information Modelling (BIM)-Facility Management (FM) publications in order to extract useful information related to the adoption and use of BIM in FM.

Design/methodology/approach

This study employs a quantitative approach using science mapping techniques to examine BIM-FM publications using Web of Science (WOS) database for the period between 2000 and April 2018.

Findings

The findi

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Scopus (37)
Crossref (34)
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Publication Date
Sat Dec 21 2024
Journal Name
Journal Of Surgical Case Reports
Lumbosacral posterior meningocele in adult patient: a case report
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Abstract<p>Spinal dysraphism is the incomplete fusion of the neural arch, which can be seen as an occult or open neural tube defect. Meningoceles are a form of open neural tube defect characterized by cystic dilatation of the meninges containing cerebrospinal fluid without the involvement of neural tissue. Neurosurgical intervention is necessary in the newborn period since survival in advancing ages is often impossible. Therefore, meningoceles are rarely reported in adulthood. Here, we discussed a case of a 23-year-old female who presented with a meningocele in the lumbosacral area since birth, which had not been operated on. Surgical management and intraoperative findings are also discussed.</p> ... Show More
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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Taxonomical study of species Zygophyllum fabago L. in Iraq.
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The present study dealt with taxonomic characters of species Zygophyllum fabago L. in Iraq . this study included the exo-morphological characters which indicated that the species was sub-shrub with solid stem and swallow nodes ,with compound bifoliate and stipulate leaves, the flower is complete and perfect with clawed petals . stamen colored with scaly appendage , fruit capsule with ribs . Anatomical study of vegetative parts indicate that the sclerenchymal tissue was very diffuse in stem such as fibers and sclerides ( stone cells ) , the leaves were bifacial . The geographical distiribution of the species plants was studied . The results supported with photographs

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Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Classification of Rural Road Network in Al-Najaf Governorate
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This study has dealt with, the issue of classification of rural road network , in addition to prepare a suggested for the classification for this network in Iraq , this classification account , the specifications and characteristics of rural roads, population, and the range taking of settlements , then this classification was applied on the rural road network in the Najaf province there are four categories of classification ,the first is major arterial rural roads divided into two major arterial and minor arterial roads , while the second category collected roads which was divided into minor arterial roads and main collected roads. The third category was represented by Local Roads , it has been divided into paved roads and unpaved, the f

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Publication Date
Tue Oct 14 2025
Journal Name
Nigerian Journal Of Parasitology
Identification of intestinal parasite isolates from deer in Iraq
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In recent decades, breeding deer populations in Iraq have expanded significantly in size and distribution. Owing to their role in pathogen transmission, these deer populations pose a risk to the livestock industry. However, little is known about the parasitic infection status of the breeding deer and the surrounding environment in Iraq. Atotal of 150 deer faecal samples were collected from male and female deer of various ages from four regions of Iraq and examined microscopically for intestinal parasites. Microscopic analysis revealed the presence of seven intestinal parasite species: Entamoeba spp. (48%), Giardia duodenalis (17%), Toxocara spp. (12%), Balantidium coli(9%), Taenia spp. (9%), Strongyloides spp. (3%) and Trichostrongy

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Scopus Crossref
Publication Date
Mon Jun 30 2025
Journal Name
Gsc Biological And Pharmaceutical Sciences
Review of epidemiological Leishmania Ron. Ross, 1903 in Iraq
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Leishmania species are intracellular protozoan parasites that spend a portion of their life cycle in the midgut of sand flies and the remainder in the tissues of mammals. These parasites, which cause a class of human disorders known as leishmaniasis, live mostly in macrophages, where they multiply and survive by employing a variety of defense mechanisms against the oxidative stress and acidity generated by these immune cells. To help control their reaction to heat stress, they also produce heat shock proteins. Furthermore, the promastigote form has a glycocalyx that is necessary for colonizing the gut wall of the sand fly and completing its life cycle. Consequently, a variety of virulence factors contribute to the parasite's pathoge

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Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Computers, Materials &amp; Continua
An Optimal Algorithm for Resource Allocation in D2D Communication
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Scopus (2)
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Publication Date
Mon Jul 15 2019
Journal Name
Journal Of Pharmaceutical And Biological Sciences
Analysis of genome variation in CEs of meningococcal isolates
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Important points were concluded from this analysis related with the presence of the same variable CEs within multiple isolates with different time points being under the selection and the location of SNPs within the conserved functional pattern of CEs. In the 40 isolates, 9 out of 39 variable CEs conducted with multiple isolates

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Crossref
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
A Program Applying Professional Safety Basics in Construction Projects
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When industrial and  constructional renaissance started in the world, the great interest was going on towards the equipment’s,  which was the first mean for production. After industry was settled the interest was going on towards the men ship which manpower on which the production depends. It was approved that it represents the basic part in all of the processes and the protection of those individuals against dangers of these equipment’s, industry and its accidents was the basic things which was studied in many researches until it crystallized in general principles for all industries and other take care in each industry.

     The professional safety is concerned as restrict which

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