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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 28 2020
Journal Name
The Iraqi Journal Of Veterinary Medicine
Synthesis and Characterization of Black Currant Selenium Nanoparticles (Part I)
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The present study aimed to synthesize selenium nanoparticles (SeNPs) using aqueous extract of black currant as a reducing agent. The green synthesized black currant selenium nanoparticles (BCSeNPs) were identified by color change. The characterization of SeNPs was achieved by Ultraviolet-visible (UV–VIS) spectroscopy, scanning electron microscopy (SEM), X–ray diffraction analysis (XRD), and Fourier transform infrared spectroscopy (FTIR). These tests were used to detect: stability, morphology, size, crystalline nature, and functional groups present on the surface of BCSeNPs. The results revealed appearance of the brick-red color indicating the specific color of selenium nanoparticles, and UV-Vis spectroscopy showed band absorbanc

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Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
. Preparation and Characterization of Atorvastatin Calcium Trihydrate-cyclodextrin Inclusion Complex
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Atorvastatin calcium (ATR) is an antihyperlipidemic agent used for lowering blood cholesterol levels. However, it is very slightly soluble in water with poor oral bioavailability, which interferes with its therapeutic action. It is classified as a class II drug according to Biopharmaceutical Classification System (low solubility and high permeability).

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Publication Date
Mon Jul 01 2013
Journal Name
Journal Of Engineering
Water Hammer Arresters; Review Studies and Practical Experiments for Alternatives
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The current research deals with practical studies that explain to the Iraqi consumer multiple instances about the phenomenon of water hammer which occur in the water pipeline operating with pressure. It concern a practical study of the characteristics of this phenomenon and economically harmful to the consumer the same time. Multiple pipe fittings are used aimed to reduce this phenomenon and its work as alternatives to the manufactured arresters that used to avoid water hammer in the sanitary installations, while the consumer did not have any knowledge as to the non-traded for many reasons, including the water pressure decreases in the networks and the use of consumer pumps to draw water directly from the network. Study found a numbe

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Publication Date
Wed Jul 02 2014
Journal Name
Journal Of The Faculty Of Medicine
Unintended durotomy during degenerative lumbar Spine surgery (Incidence and management
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AW Tarik, AW Ali T, A Salah, Journal of faculity of medicine Baghdad university, 2014 - Cited by 3

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Publication Date
Sat Dec 30 2023
Journal Name
Wasit Journal For Pure Sciences
Honeywords Generation Technique based on Meerkat Clan Algorithm and WordNet
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The efficiency of the Honeywords approach has been proven to be a significant tool for boosting password security. The suggested system utilizes the Meerkat Clan Algorithm (MCA) in conjunction with WordNet to produce honeywords, thereby enhancing the level of password security. The technique of generating honeywords involves data sources from WordNet, which contributes to the improvement of authenticity and diversity in the honeywords. The method encompasses a series of consecutive stages, which include the tokenization of passwords, the formation of alphabet tokens using the Meerkat Clan Algorithm (MCA), the handling of digit tokens, the creation of unique character tokens, and the consolidation of honeywords. The optimization of t

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Crossref
Publication Date
Thu May 05 2022
Journal Name
5g Impact On Biomedical Engineering
Wireless Techniques and Applications of the Internet of Medical Things
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Crossref
Publication Date
Thu Jun 25 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Characterization of Topical Letrozole Nanoemulsion for Breast Cancer
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Letrozole (LZL) is a non-steroidal competitive aromatase enzyme system inhibitor. The aim of this study is to improve the permeation of LZL through the skin by preparing as nanoemulsion using various numbers of oils, surfactants and co-surfactant with deionized water. Based on solubility studies, mixtures of oleic acid oil and tween 80/ transcutol p as surfactant/co-surfactant (Smix) in different percentages were used to prepare nanoemulsions (NS). Therefore, 9 formulae of (o/w) LZL NS were formulated, then pseudo-ternary phase diagram was used as a useful tool to evaluate the NS domain at Smix ratios: 1:1, 2:1 and 3:1.

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Scopus (11)
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Publication Date
Tue Jan 07 2020
Journal Name
International Journal Of Research In Pharmaceutical Sciences
Fifth stage pharmacy students’ knowledge and perceptions about generic medicines
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The aim of the current study was to evaluate the knowledge and perception of the fifth stage pharmacy students (college of pharmacy/ University of Baghdad /Iraq) regarding generic medicines. This study is a cross-sectional study carried in a college of pharmacy /University of Baghdad during the period from (November 2018- March 2019). The number of students included in the current study was 168 undergraduate stager pharmacists. A questionnaire was used to collect data of the study. Nearly 86% of the students said that they had heard of generic and brand medicines, and pharmacy was the main source of knowledge regarding generic medicines (66.7%).  About (33.3%) of the respondents agreed that generic medicines are bioequivalent to br

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Ovonic Research
Growth and optoelectronic properties of p-CuO:Al/n-Si heterojunction
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Scopus (16)
Scopus
Publication Date
Thu May 25 2023
Journal Name
Asian Journal Of Water, Environment And Pollution
Microbial Simultaneous Eradication from Wastewater of Sulphate and Heavy Metals
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Hazardous materials, heavy metals, and organic toxins released into the environment have caused considerable harm to microbes, plants, animals, and humans. Wastewater is one of the most contaminated ecosystems due to heavy metals emitted mostly by human activity. Bioremediation of wastewater is an ecologically acceptable and cost-effective method of removing heavy metals from sewage; the general purpose of this study is to analyse the dependability of anaerobic sludge biomass in removing sulfur compounds and heavy metals from waste water. The anaerobic sludge biomass evaluated in this work was taken from a wastewater treatment plant (WWTP) in Al-Rustumiya, Baghdad, and grown in the mineral medium for anaerobic growth. In serum bottl

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