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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
Thu Jan 02 2025
Journal Name
Journal Of Advanced Pharmacy Education And Research
Review of interleukin-6 polymorphisms in rheumatoid arthritis: a genetic implications
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The objective review is to inspect the involvement of Interleukin-6 (IL-6) in rheumatoid arthritis (RA) and to highlight the role of IL-6 and its variants in the pathogenesis of RA and response to anti-IL-6 agents. Several genetic and environmental risk factors and infectious agents contributed to the development of RA. Interleukin-6 is engaged in self-targeted immunity by modifying the equilibrium between T regulatory (T-reg) and T helper-17 (Th-17) cells. The evidences reported that IL-6 parti

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Publication Date
Mon Jul 25 2022
Journal Name
International Journal Of Health Sciences
Ca242 as a potential prognostic marker in colorectal cancer Iraqi patients
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Background: Colorectal cancer is the third most common cancer-related mortality worldwide, and its prevalence is increasing among many nations.  Aim of the study: Investigate the predictive value of carbohydrate antigen 242 (CA242) in comparison to the CEA biomarker and to estimate the significance of CA242 as prognosis maker in colorectal cancer patients. Methods: a case-control study with a total of 150 individuals, 100 patients (59 males, 41 females) and 50 healthy controls (26 males, 24 females). using an enzyme-linked immunosorbent (ELISA) to determine the serum levels of CA242 and CEA. The study was carried out at the gastroenterology consultation clinic of the oncology teaching hospital between November 2020 and February

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Crossref
Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Study of pollution by heavy elements in some parts of Baghdad
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The objective of the present work is to measuring the concentration of heavy elements (Pb, Cd, Zn, As) in Baghdad's soil city and indication to the probable sources of pollution as well as comparing the concentration of heavy elements with local and international ranges. The Sampling and analyzing conducted in the present work included ( 15 ) Samples from Baghdad city ( three samples for each location ).The rates of heavy elements in soil samples were as following:. Pb ( 67.5 ) ppm, Cd ( 4.11 ) ppm , Zn ( 77.9 ) ppm , As ( 4.64 ) ppm. According to the results, we find increasing in the concentrations of the heavy elements ( Pb, Cd, Zn ) in soils and decreasing in ( As ).We conclude that the main reason behind the in

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Crossref
Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
A Study of some biochemical parameters in patients with - thalassemia
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Serum levels of iron,copper,ceruloplasmin and transferrine were estimated in three groups of patients with ?- thalassemia: 24 patients have splenectomy thalassemia major, 29 patients have non splenectomy thalassemia major and 19 patients have thalassemia intermedia , data were compared to normal and pathological controls (anemia and minor). There were significant increase in trace element levels in all studied groups of pateints as compared to normal and pathological controls. Also there were a significant increase in ceruloplasmin levels,While the result revealed that there were a significant decrease in transferrine levels in all groups of patients studied as compared to normal and pathological controls. The result also indicate that the

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Crossref
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Representations of the Metaverse in the Works of Potter Jason Walker
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The current research studies (representations of metaphysics in the works of potter Jason Walker) a concept that refers to To a large extent, by conveying a sense of reality to the recipient by conveying ideas, contents, and connotations. A variety of center hit, dispersion, and rejection of everything that prevails, so our position on the closed text has shifted To the open text, through the role played by cross-pollination in the works of the potter (Jason Walker), which established a clear hypothetical vision of the image represented in the construction of the ceramic work and the thought that was embodied in that image represented by the nature of its unrealistic formations for those ceramic artworks. It is thus considered a logical

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Crossref
Publication Date
Wed Oct 10 2018
Journal Name
Al-kindy College Medical Journal
Microfracture Arthroscopy Efficacy In Treatment Of Articular Cartilage Insult Of Knee
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Background: The treatment of articular cartilage defects is one of the most clinical challeng for orthopedic surgeons. Articular cartilage is a highly organized tissue with complex biomechanical properties and substantial durability. However, it has a poor ability for healing, and damage from trauma or degeneration can result in morbidity and functional impairment. debilitating joint pain, dysfunction, and degenerative arthritis                                                 &nbs

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Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Advances In Animal And Veterinary Sciences
Gentamicin enhances toxA expression in Pseudomonas aeruginosa isolated form cow mastitis
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The present study was undertaken in order to investigate the role of gentamicin in the gene expression of toxA in Pseudomonas aeruginosa isolated from cow mastitis. A total of ten P. aeruginosa strains originally isolated from cows infected with mastitis. Agar dilution methodology was performed to determine the minimal inhibitory concentration of gentamicin, all of which developed resistance toward gentamicin. The findings presented here demonstrated that all these strains harboured toxA depending on PCR-based assay. Nonetheless, RT-PCR technique revealed a wide variation in expression of toxA. Moreover, the cultivation of P. aeruginosa in the presence of gentamicin, significantly (P< 0.05), induced the expression of toxA, in addition to th

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Publication Date
Sat Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Corrosion Inhibition of Carbon Steel in Hydrochloric Acid under Dynamic Conditions
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In this work, studying the effect of ethylenediamine as a corrosion inhibitor was investigated for carbon steel in aerated HCl solution in range of 0.1-1N under dynamic conditions, i.e., rotational velocity of 400–1200 rpm in the temperature range 35 – 65 ºC.  Weight loss method was employed in absence and presence of the inhibitor as an adsorption type in concentration range 1000 – 5000 ppm using rotating cylinder specimens. The experimental results showed that corrosion rate in absence and presence of inhibitor is increased with increasing temperature, rotational velocity and concentration of acid. It is decreased with increasing inhibitor concentration for the whole range of temperature, rotational velocity and concentrati

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Publication Date
Wed Feb 25 2026
Journal Name
Al–bahith Al–a'alami
New Recent Trends in Agenda Setting Studies n The Arab World
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This study aims to examine the main features of the new trends in agenda studies using the secondary analytic approach in analyzing the newest studies in agenda-setting issues from 2007 till 2017, in addition to the quantitative approach.
The researcher has analyzed 110 studies -75 foreign and 35 Arabic - to determine, describe and evaluate the key research trends which came in Arabic and foreign agenda-setting studies. The results confirmed that studies of the agenda theory are increasing steadily worldwide with diversity in the theoretical trends and used research tools. In addition, primary studies focus on content analysis and the survey approach (method). Also, most Arabic agenda-setting studies used the traditional methods and k

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Crossref
Publication Date
Sat Oct 08 2016
Journal Name
Methods In Molecular Biology
Production of Adjuvant-Loaded Biodegradable Particles for Use in Cancer Vaccines
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