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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
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
DISTRIBUTION AND PHYLOGENETIC OF FRESHWATER MUSSEL UNIO TIGRIDIS BOURGUIGNAT, 1852 (BIVALVIA, UNIONIDAE) FROM GREATER ZAB RIVER, IRAQ
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Freshwater mussels are a guild of stationary, suspended-feeding species; they perform significant ecological functions like nitrogen cycling, bioturbation that gives oxygen and habitat that other creatures need to survive, and increasing water clearance by filtration. Knowledge of the freshwater mussel Unio tigridis Bourguignat, 1852, distribution, and molecular study in Iraq was inadequate. In the current study, this species of freshwater Mussels belonging to the family Unionidae was collected from different locations in the Greater Zab River, from April 2022 to November 2022. The average water temperature of the site was arranged between (17.8 to 36.1 C°). All previous studies in the Kurdistan Region and Iraq were based on morphologic

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Preliminary Pharmacological Evaluation of Aminobenzensulfonamides Derivatives of Mefenamic Acid as a Potential Anti-inflammatory Agents
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A group of amino derivatives [4-aminobenzenesulfonamide,4-amino-N¹ methylbenzenesulfonamide, or N¹-(4-aminophenylsulfonyl)acetamide] bound to carboxyl group of mefenamic acid a well known nonsteroidal anti-inflammatory drugs (NSAIDs) were designed and synthesized for evaluation as a potential anti-inflammatory agent.  In vivo acute anti-inflammatory activity of the final compounds (9, 10 and 11) was evaluated in rat using egg-white induced edema model of inflammation in a dose equivalent to (7.5mg/Kg) of mefenamic acid. All tested compounds produced a significant reduction in paw edema with respect to the effect of propylene glycol 50% v/v (control group). Moreover, the 4-amino-N-methylbenzenesulfonamide derivative (c

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Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Conductivity of AC, Loss Tangent, and Relative Permittivity for Composites of PVC Paste/Graphite Electrode Waste
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The behavior of AC conductivity (σac), loss tangent (tan δ), and relative permittivity (ε′) for composites of PVC-P/graphite electrode waste (GEW) was investigated, and a qualitative explanation was provided as a function of PVC-P weight fractions (0, 5, 10, 15, 20, and 25) wt. percent, temperature (30-90) °C, and frequency (100Hz-2MHz). The behaviors of the composites' ac. conductivity and impedance as a frequency function and temperature have been examined. The permittivity was shown to rise with increasing temperature (Tg). The relative permittivity increased as the GEW filler concentration increased and was highest in the low-frequency range; nevertheless decreased as the frequency increased.

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Crossref (2)
Crossref
Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Multidisciplinary Healthcare
Development and Initial Validation of Stigma Towards Healthcare Providers Working with COVID-19 Patients Scale (S19-HCPs)
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Scopus Clarivate Crossref
Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Ovonic Research
Effect of copper on physical properties of CdO thin films and n-CdO: Cu / p-Si heterojunction
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Scopus (19)
Scopus
Publication Date
Sat Apr 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering
Intrusion detection method for internet of things based on the spiking neural network and decision tree method
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The prevalence of using the applications for the internet of things (IoT) in many human life fields such as economy, social life, and healthcare made IoT devices targets for many cyber-attacks. Besides, the resource limitation of IoT devices such as tiny battery power, small storage capacity, and low calculation speed made its security a big challenge for the researchers. Therefore, in this study, a new technique is proposed called intrusion detection system based on spike neural network and decision tree (IDS-SNNDT). In this method, the DT is used to select the optimal samples that will be hired as input to the SNN, while SNN utilized the non-leaky integrate neurons fire (NLIF) model in order to reduce latency and minimize devices

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Publication Date
Mon Apr 29 2024
Journal Name
Journal Of The College Of Basic Education
Detection Of Biofilm Formation By Beta- Lactam Resistance Klebsiella Pneumoniae Isolated From Clinical Specimens And Aquatic Samples
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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Calibration and verification of the hydraulic model for Blue Nile river from Roseires dam to Khartoum city
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This research represents a practical attempt applied to calibrate and verify a hydraulic model for the Blue Nile River. The calibration procedures are performed using the observed data for a previous period and comparing them with the calibration results while verification requirements are achieved with the application of the observed data for another future period and comparing them with the verification results. The study objective covered a relationship of the river terrain with the distance between the assumed points of the dam failures along the river length. The computed model values and the observed data should conform to the theoretical analysis and the overall verification performance of the model by comparing it with anothe

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Publication Date
Thu Jan 21 2021
Journal Name
Iop Conf. Series: Materials Science And Engineering
Synthesis, spectroscopic study, biological activity and dyeing application of curcumin - Schiff base with various metal ions complexes
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A tetradentate (N2O2) Schiff base (H2Ldfm) was successfully synthesized via condensation of curcumin / diferuloylmethane (dfm) and L-leucine amino acid (HL). There were three different methods that used for synthesizing H2Ldfm; (refluxing, grading, and fusion). Ten different metal complexes were also successfully synthesized by combination of the Schiff base (H2Ldfm) and 1,10-phenanthroline (phen) ligand to form a hexadentate (N4O2) mixed ligands (Ldfm , phen) with ten different metal salts (M) where{ M= Al(III), Mn(II), Fe(III), Co(II), Ni(II), Cu(II), Ag(I), Cd(II), Hg(II), and Pb(II)}. The molar ratio of reactants was (1:1:1) (M: H2Ldfm : phen). The new Schiff base and its new complexes were characterized by different physicochemical tec

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Novel Study of Cyproheptadine Hydrochloride Precipitate Formed by Potassium hexacyanoferrate and Sodium nitroprusside using Atomic Force Microscopy
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Atomic Force Microscope is an efficient tool to study the topography of precipitate. A study using Continuous Flow Injection via the use of Ayah 6SX1-T-2D Solar cell CFI Analyser . It was found that Cyproheptadine –HCl form precipitates of different quality using a precipitating agent's potassium hexacyanoferrate (III) and sodium nitroprusside. The formed precipitates are collected as they are formed in the usual sequence of forming the precipitate via the continuous flow .The precipitates are collected and dried under normal atmospheric pressure. The precipitates are subjected to atomic force microscope scanning to study the variation and differences of these precipitates relating them to the kind of response to both precipitates give

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