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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
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Pollution threatens water quality in the Central Marshes of Southern Iraq
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Water pollution is an issue that can be exacerbated by drought as increased concentrations of unwanted substances are a consequence of lower water levels. Polluted water that flows into natural marshlands leads to the deposition of pollutants in the interior of the marsh. Here we present evidence that the interior of the Central Marsh (CM) in southern Iraq suffers from higher levels of pollution than areas closer to the source of water entering the marsh (the Euphrates River). A 1.7m embankment that halts the flow of the Euphrates is only infrequently breached and so the CM is effectively the terminal destination of the waters (and their associated pollutants and agricultural waste) flowing from the West of Iraq.

A range of water

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Reliability of fine needle aspiration biopsy in diagnosis of breast lump
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Background: breast cancer is commonest cancer globally and the 1st cancer in Iraq among females, its management and prognosis depend on early diagnosis, the traditional method was excisional biopsy which is expensive and invasive leading to delayed diagnosis, FNAB is cheap nom invasive more acceptable to women, Aim of the study: to test the reliability of FNAB in preoperative diagnosis of breast lump.

Methodology: This is a retrospective study of 204 cases, 102 breast cancer cases and 102 benign breast lesions, taken between Jan. 2017 – Nov. 2017. The sample taken from the breast cancer early detection center in  Al-Alwiyaa maternity teaching hospital, during the year 2017

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Safety Research
Analysis of prevention through design studies in construction: A subject review
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Publication Date
Fri Jan 01 2021
Journal Name
Route Educational And Social Science Journal
PSYCHOSOCIAL ALIENATION IN A BRIEF HISTORY OF WOMEN BY ALAN AYCKBOURN
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Psychosocial Alienation is a modern concept that arises from the capitalist and materialistic conceptions of individuals. The evergrowing competitive nature of domestic societies crystallised the concept in its modern form. The intensity of the rapid changes in the urbanised societies prevents the individuals from exploring their inner selves. Thus, a new generation is created with an alienation crisis which is reflected inward towards the self and outwards toward society. Alan Ayckbourn (1939), A British playwright, presents Alienated characters inspired by his life on and off stage. He explores their Alienation and their path toward recovery and self-realization. A Brief History of Women (2017) Ayckbourn explores the depth of the individu

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Effect of Supplementation Different Level OF Zinc in Boiler Diet, Blood
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Publication Date
Tue Jun 01 2021
Journal Name
Iraqi Journal Of Physics
Studying Audio Capacity as Carrier of Secret Images in Steganographic System
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Steganography art is a technique for hiding information where the unsuspicious cover signal carrying the secret information. Good steganography technique must be includes the important criterions robustness, security, imperceptibility and capacity. The improving each one of these criterions is affects on the others, because of these criterions are overlapped each other.  In this work, a good high capacity audio steganography safely method has been proposed based on LSB random replacing of encrypted cover with encrypted message bits at random positions. The research also included a capacity studying for the audio file, speech or music, by safely manner to carrying secret images, so it is difficult for unauthorized persons to suspect

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Influence of smoking on salivary interleukin-8 levels in chronic periodontitis
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Background: Smoking is the major environmental risk factor that has been associated with the pathogenesis and progression of periodontal diseases. Interleukin-8 (IL-8), has been associated with the immunopathology of periodontitis. Objectives: To determine the influence of smoking on salivary Interleukin-8 level from smokers and non-smokers with periodontitis and periodontally healthy control subjects.

Materials and Methods: Un-stimulated saliva samples were collected of 90 participants: 30 smokers and 30 non-smokers with chronic periodontitis, as well as 30 periodontally healthy control subjects. The clinical parameters such as the pocket depth, clinical attachment loss, plaque index, and gingiv

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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Effect of Cyanobacteria Isolates on Rice Seeds Germination in Saline Soil
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Cyanobacteria are prokaryotic photosynthetic communities which are used in biofertilization of many plants especially rice plant. Cyanobacteria play a vital role to increase the plant's ability for salinity tolerance. Salinity is a worldwide problem which affects the growth and productivity of crops. In this work three cyanobacteria strains (Nostoc calcicola, Anabaena variabilis, and Nostoc linkia) were isolated from saline soil at Kafr El-Sheikh Governorate; North Egypt. The propagated cyanobacteria strains were used to withstand salinity of the soil and increase rice plant growth (Giza 178). The length of roots and shoot seedlings was measured for seven and forty days of cultivation, respectively. The results of this investigation showed

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Engineering
Biological Structure in Contemporary Architecture Work of Architect Caltrava a Model
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Theoretical trends have appeared Which posed the concept of biological structures in contemporary architecture concept, Spread through the emergence of architectural production that reflect and indicate the nature of the construction structures based on the ideas and principles of biological structures in biological science: Despite the emergence of many architectural proposals that tried to explain the concept in the field of architecture, but it is not dealt with in depth and not given a comprehensive definition: So there was need to search for the concept and its beginning in the biological field as a general framework down to the field of architecture for the purpose of reducing the limits of their search framework T

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Low Loss in a Gas Filled Hollow Core Photonic crystal fiber
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The work in this paper focuses on the experimental confirming of the losses in photonic crystal fibers (PCF) on the transmission of Q-switched Nd:YAG laser. First HC-PCF was evacuated to 0.1 mbar then the microstructure fiber (PCF) was filled with He gas & gas. Second the input power and output power of Q-switched Nd:YAG laser was measured in hollow core photonic bandgap fiber (HCPCF). In this work loss was calculated in the hollow core photonic crystal fiber (HCPCF) filled with air then N2, and He gases respectively. It has bean observed that the minimum loss obtained in case of filling (HC-PCF) with He gas and its equal to 15.070 dB/km at operating wavelength (1040-1090) nm.

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