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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
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Exogenous Application of Nano Fertilizers and Seaweeds Extract on the Growth, Yield, and Total Alkaloids Content of Hyoscyamus niger
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Abstract<p>The study was conducted at the College of Agricultural Engineering Sciences - University of Baghdad in 2022. It aimed to improve the growth of the European black Henbane plant (<italic>Hyoscyamus niger</italic>), leaf yield, and its content of the total alkaloids as effective medicinal secondary metabolite compounds by spraying with three levels of nano-nitrogen (N=46%) and three levels of nano-potassium (K = 50%)) is 1 gm L<sup>-1</sup>, 2 gm L<sup>-1</sup>, and 3 gm L<sup>-1</sup>, respectively, for each of these fertilizers, in addition to spraying with two levels of seaweed extract (Acadian) at a concentration of 2 and 3 ml L<sup>-1</sup></p> ... Show More
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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Data And Network Science
The effects of big data, artificial intelligence, and business intelligence on e-learning and business performance: Evidence from Jordanian telecommunication firms
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This study sought to investigate the impacts of big data, artificial intelligence (AI), and business intelligence (BI) on Firms' e-learning and business performance at Jordanian telecommunications industry. After the samples were checked, a total of 269 were collected. All of the information gathered throughout the investigation was analyzed using the PLS software. The results show a network of interconnections can improve both e-learning and corporate effectiveness. This research concluded that the integration of big data, AI, and BI has a positive impact on e-learning infrastructure development and organizational efficiency. The findings indicate that big data has a positive and direct impact on business performance, including Big

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Publication Date
Mon Dec 30 2024
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of artificial anionic dye by electrocoagulation and electro-oxidation combined system using aluminum and nano (Cu-Mn-Ni) composite electrodes
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      The combined system of electrocoagulation (EC) and electro-oxidation (EO) is one of the most promising methods in dye removal. In this work, a solution of 200 mg/l of Congo red was used to examine the removal of anionic dye using an EC-EO system with three stainless steel electrodes as the auxiliary electrodes and an aluminum electrode as anode for the EC process, Cu-Mn-Ni Nanocomposite as anode for the EO process. This composite oxide was simultaneously synthesized by anodic and cathodic deposition of Cu (NO3)2, MnCl2, and Ni (NO3)2 salts with 0.075 M as concentrations of each salt with a fixed molar ratio (1:1:1) at a constant current density of 25 mA/cm2. The characteristics structure and surface morphology of the depo

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Publication Date
Wed Aug 10 2022
Journal Name
Biochemical And Celluler Archives
Synthesis, Characterization and evaluation the biological activity of some new Schiff bases and 1,3-oxazepin derivatives derived from secondary cyclic amine
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In this research a new compounds were synthesized started from compound 1 which was synthesized from two moll of piperidine (secondary cyclic amine) with dichloro acetic acid, compound 1 reacted by condensation reaction with methanol and H 2 SO 4 as a catalyst to give the ester compound 2. Compound 2 was reacted with hydrazine hydrate 80 % to give compound 3 , then the compounds 4-13 were synthesized from refluxing of compound 3 with the selected aldehydes and ketones via using few drops of glacial acetic acid, finely step the compounds 4-13 were reacted with phtalic anhydride to give compounds 14-23.. All these compounds were characterized by using of melting point, FTIR, 1 HNMR and mass spectroscopy. Scheme 1 and Scheme 2 shown the all re

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of The College Of Basic Education
Synthesis of some new Heterocyclic Compounds and Schiff bases of 4-phenyl-3-ene-butanone and study their liquid crystal properties‏
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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Effect of Humic acid, Cytokinin and Arginine on Growth and Yield Traits of Bean Plant Phaseolus vulgaris L. under salt stress
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To achieve optimal plant growth and production under salt stress, some products were added in adequate quantities to give a good yield, especially bean plants which are sensitive to salinity. For this purpose, this experiment was carried out during the spring growing season in 2022 in Baghdad, to study the effects of humic acid, cytokinin, arginine and their interaction with 9 parameters that reflect the overall traits of vegetative growth and yield of common bean plants Phaseolus vulgaris L. var. Astraid (from MONARCH seeds, China). The factorial design with 3 replicates was used, each with 7 plants treated via foliar spraying or by addition to the soil. The first factor included three groups; H0, H1 and H2 (0, 6, 12 Kg.h-1 H

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Publication Date
Wed Oct 02 2024
Journal Name
Journal Of International Crisis And Risk Communication Research
Manufacturing Consent: A Critical Discourse Analysis of Benjamin Netanyahu's Speech to the United States Congress in 2024” has been accepted for publication in
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In this paper, the researchers investigate Prime Minister Benjamin Netanyahu's speech before a joint session of the US Congress on July 25, 2024. The researchers primarily aim at highlighting the ideology behind Netanyahu's speech by using qualitative research through the application of critical discourse analysis (CDA), which is employed here in in order to show how certain linguistic choices can manipulate and determine concepts related to power and ideology. The CDA method used is Discourse Historical Approach with the main focus on argumentation management through discursive strategies. The researchers adopt DHA by Wodak (2009) with focusing on the taxonomy of social actor representation by Van Leeuwen (2008). The study reveals th

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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Education And Scientific Studies
Studying the effect of laser stress in combination with mannitol on some morphological parameters of cabbage (Brassica oleracea var L. capitata) In vitro
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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival Marginal Leakage of Different Tooth Colored Materials Combination as an Intermediate Layer in Class II Composite Restoration (A Comparative In Vitro Study)
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Background: The aim of this in vitro study was to evaluate and compare the microleakage between Vertise Flow T M composite material and other conventional (Filtek Z250, riva light cure and SDR) composite materials when restoring CII mesial box only cavity at gingival margin through die penetration test Materials and methods: Forty maxillary first premolars were prepared with class II box design only cavities. Samples were divided into four groups of ten teeth according to material used: group I (FiltekZ250 only). Group II (SDR+FiltekZ250). Group III (Vertise Flow +FiltekZ250). Group IV (Riva light cure+ FiltekZ250). After 24 hrs. immersion in 2% in methylene blue, samples were sectioned and micro leakage was estimated. Results: None of the

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the reserve requirement ratio in the activity of the bank credit: Applied Research in a sample of Iraqi private banks
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The research topic (The Impact of the Compulsory Reserve on the Banks Credit-an applied  research on    a sample of Iraqi banks), was chosen on basis of the Iraqi  private Banks attempts to increase their credit activities in hope to gain more profits.This coincided with  the CBI aim to back the private banking market.It is thus apparent why the CBI issued its regulation to those banks to increase their capitals up  to IDB250. On the other hand,the CBI acted as an obstacle in the way of increasing the private banks of their capitals,that is by implementing the quantitive  monetary tool  so called the compulsory reserve.This is why we intended to overlook at this contradictional  problome

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