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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.

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Global Pharma Technology
Preparation, Characterization and Biological Activity of New Derivatives of 3-Cyclic Oxazepine, 3-Cyclic Lactam and 3- Aminomethyl Imidazo (1, 2-a) Benzthiazol
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In this work a series of fourteen new compounds were synthesized. Compound [1] was formed from the reaction of 2-aminobenzothiazole and p-bromophenacyl bromide. Aldehyde group [2] was obtained from the reaction of compound [1] with pocl3 in presence of DMF and CHCl3 .After that shiff bases have been synthesized from the reaction of compound [2] with different aromatic amine to give new shiff bases [3- 5]. These new shiff bases have been reduced to their corresponding amine [6-8] by means of sodium borohydride. Then reaction of shiff bases [3-5] with phenyl isocyanate gives 3-cyclic lactam derivatives [9-11]. 3-cyclic Oxazepine derivatives [12-14] were obtained by reaction of shiff bases [3-5] with succinic anhydride. These new formed co

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Publication Date
Fri Aug 08 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of gender, age and tooth loss on the dimensions of incisive canal, and buccal bone anterior to the canal (Computed Tomography study)
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Background: The incisive canal is an anatomical structure with an important location in the anterior maxilla, analyzing this canal and its relation to the bone anterior to the canal is necessary during dental implant. Aim of this study is evaluated effect of gender, age and tooth loss in area of maxillary central incisors teeth on the dimensions of incisive canal and buccal bone anterior to the canal using spiral computed tomography. Materials and Methods: Sample consists of prospective study for 156 subjects for both gender, they divided into two groups, 120 dentate group (60 male and 60 female) with age ranging from (20-70) and 36 edentate group (with missing maxillary central incisors) (18 male and 18 female) with age ranging from (50-70

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Publication Date
Sun Jan 01 2012
Journal Name
Baghdad Science Journal
Effect of Aquatic, Alcoholic and Oily Extracts of Cocos nucifera L.on the Growth of Certain Pathogenic Bacteria Isolated from Wounds and Burns Infections
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Publication Date
Sat Jan 01 2022
Journal Name
The 2nd Universitas Lampung International Conference On Science, Technology, And Environment (ulicoste) 2021
Study the effect of size variation and stability on the electronic and spectroscopic properties of BN wurtzoids- diamantane nanostructure via density functional theory
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Publication Date
Sun Mar 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Eco-friendly and Efficient Composition, Diagnosis Theoretical, kinetic studies, Antibacterial and Anticancer Activities of Mixed Some Metal Complexes of Tridentate Schiff base Ligand
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Abstract: Mixed ligand Mn(II), Co(II), Ni(II), Cu (II), Zn(II), and Cd(II) complexes with (TMAP) Schiff base ligand and (8HQ) have been composition and analyzed. Diagnosis by, melting point, solubility, Electronic, mass and IR-spectroscopic studies, conductivity elemental, thermoanalytical analysis displayed the forming of mononuclear complexes. Spectral studies results suggest an octahedral system or the metal (II) mixed complexes. The detainments of molar conductance of the mixed complexes in DMF coincide to electrolytic nature of the mixed complexes, consequently, these complexes could be subedited as [M(TMAP)(8Q)(H2O)]nX.yH2O (M=Co(II) and Cu(II) complexes(where n = 1, y = 0 ); [M(TMAP)(8Q)(H2O)]nX.yH2O (M = (where n = 1, y = 1 for Ni(

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Publication Date
Mon May 01 2017
Journal Name
Al-mustansiriyah Journal Of Science
Synthesis, characterization and antibacterial Evaluation for mixed-ligand Complexes of Nickle (II), Manganese (II), Copper (II), Cobalt (II) and Mercury (II) with Tetradentate
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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of Kerbala University 2014, Volume , Issue المؤتمر العلمي الثاني لكلية العلوم, Pages 42-50
Synthesis and characterization of Co(II), Ni(II), Cu(II), Cd (II) and Hg(II) complexes with new derivative of L-ascorbic acid
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Stable new derivative (L) Bis[O,O-2,3;O,O-5,6(carboxylic methyliden)]L-ascorbic acid was synthesized in good yield by the reaction of L-ascorbic acid with dichloroacetic acid with ratio (1:2) in presence of potassium hydroxide. The new (L) was characterized by 1H,13C-NMR, elemental analysis (C,H) and Fourier Transform Infrared (FTIR). The complexes of the ligand (L) with metal ion, M+2= (Cu, Co, Ni, Cd and Hg) were synthesized and characterized by FTIR, UV-Visible, Molar conductance, Atomic absorption and the Molar ratio. The analysis evidence showed the binding of the metal ions with (L) through bicarboxylato group manner resulting in six-coordinated metal ion.

Publication Date
Sun Jan 01 2023
Journal Name
Water, Air, And Soil Pollution
Sunflower Husks Coated with Copper Oxide Nanoparticles for Reactive Blue 49 and Reactive Red 195 Removals: Adsorption Mechanisms, Thermodynamic, Kinetic, and Isotherm Studies
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The adsorption process of reactive blue 49 (RB49) dye and reactive red 195 (RR195) dye from an aqueous solutions was explored using a novel adsorbent produced from the sunflower husks encapsulated with copper oxide nanoparticle (CSFH). Primarily, the features of a CSFH, such as surface morphology, functional groups, and structure, were characterized. It was determined that coating the sunflower husks with copper oxide nanoparticles greatly improved the surface and structural properties related to the adsorption capacity. The adsorption process was successful, with a removal efficiency of 97% for RB49 and 98% for RR195 under optimal operating conditions, contact time of 180 min, pH of 7, agitation speed of 150 rpm, initial dye concentration

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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Synthesis and Characterization of a Molecularly Imprinted Polymer for Diclofenac Sodium Using (2-vinylpyridine and 2-hydroxyethyl metha acrylate) as the Complexing Monomer
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Four electrodes were synthesized based on molecularly imprinted polymers (MIPs). Two MIPs were prepared by using the diclofenac sodium (DFS) as the template, 2-hydroxy ethyl metha acrylate(2-HEMA) and 2-vinyl pyridine(2-VP) as monomers as well as divinyl benzene and benzoyl peroxide as cross linker and initiator respectively. The same composition used for prepared non-imprinted polymers (NIPs) but without the template (diclofenac sodium). To prepared the membranes electrodes used different plasticizers in PVC matrix such as: tris(2-ethyl hexyl) phosphate (TEHP), tri butyl phosphate (TBP), bis(2-ethyl hexyl) adipate (BEHA) and tritolyl phosphate (TTP). The characteristics studied the slop, detection limit, life time and linearity range of DF

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Publication Date
Mon Jun 24 2024
Journal Name
International Tinnitus Journal
Distribution of HPV Genotypes 16 and 18 among Resected Tonsillar Tissues from Pediatric Patients Operated for Non- Oncologic Nasopharyngeal and Palatine Tonsillar Hypertrophies
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Background: Recent advancements in molecular techniques have identified over 450 genotypes of Human Papillomavirus (HPV), classified into low- and high-oncogenic risk categories. The rise in high-oncogenic risk HPV genotypes has been linked to various cancers, including those affecting the oral, oropharyngeal, and nasopharyngeal regions in both pediatric and adult populations. Methods: In this study, a cohort of 102 tonsillar tissue samples was included. This comprised 40 specimens from pediatric patients aged 4 to 9 years with nasopharyngeal adenoid hypertrophies, and 42 specimens from pediatric patients aged 5 to 12 years with palatine tonsillar hypertrophies. Among the 82 tonsillar tissue samples analyzed, 38 were from pediatric patients

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