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.
Expanded use of antibiotics may increase the ability of pathogenic bacteria to develop antimicrobial resistance. Greater attention must be paid to applying more sustainable techniques for treating wastewater contaminated with antibiotics. Semiconductor photocatalytic processes have proven to be the most effective methods for the degradation of antibiotics. Thus, constructing durable and highly active photocatalytic hybrid materials for the photodegradation of antibiotic pollutants is challenging. Herein, FeTiO3/Fe-doped g-C3N4 (FTO/FCN) heterojunctions were designed with different FTO to FCN ratios by matching the energy level of semiconductors, thereby developing effective direct Z-type heterojunctions. The photodegradation behaviors of th
... Show MoreIn this work, two graphene oxide (GO) samples were prepared using the Hummers method with graphite (g) and KMnO4 (g) ratios of 1:3 (GO3) and 1:6 (GO6). The effect of oxidation degree on the structural, electrical, and dielectric properties of the GO samples was investigated. The structures of the GO samples were studied using various techniques, including X-ray diffraction (XRD), Fourier transform infrared (FT-IR) spectroscopy, scanning electron microscopy (SEM), and energy-dispersive X-ray spectroscopy (EDXS). XRD analysis revealed an increase in the interlayer spacing and a decrease in the number of layers of the samples with increasing oxidant content. The two GO samples have giant permittivity values of ~105 in the low-frequency
... Show MorePeriodontitis is a chronic inflammation affecting the tooth-supporting periodontal tissues. It is diagnosed by measuring periodontal parameters. However, documenting this data takes effort and may not discover early periodontitis. Biomarkers may help diagnose and assess periodontitis. This study aimed to evaluate the potential diagnostic of the salivary tumor necrosis factor-α (TNF-α) and receptor-activator of nuclear factor ĸ-B-ligand (RANKL) in distinguishing between periodontitis and healthy periodontium.
The
طريقة سهلة وبسيطة ودقيقة لتقدير السبروفلوكساسين في وجود السيفاليكسين او العكس بالعكس في خليط منهما. طبقت الطريقة المقترحة بطريقة الاضافة القياسية لنقطة بنجاح في تقدير السبروفلوكساسين بوجود السيفاليكسين كمتداخل عند الاطوال الموجية 240-272.3 نانوميتر وبتراكيز مختلفة من السبروفلوكساسين 4-18 مايكروغرام . مل-1 وكذلك تقدير السيفاليكسين بوجود السبروفلوكساسين الذي يتداخل باطوال موجية 262-285.7 نانوميتر وبتراكيز مخ
... Show MoreThe current study performs an explicit nonlinear finite element simulation to predict temperature distribution and consequent stresses during the friction stir welding (FSW) of AA 7075-T651 alloy. The ABAQUS® finite element software was used to model and analyze the process steps that involve plunging, dwelling, and traverse stages. Techniques such as Arbitrary Lagrangian–Eulerian (ALE) formulation, adaptive meshing, and computational feature of mass scaling were utilized to simulate sequence events during the friction stir welding process. The contact between the welding tool and workpiece was modelled through applying Coulomb’s friction model with a nonlinear friction coefficient value. Also, the model considered the effect of nonlin
... Show MoreThe research included studying the effect of different plowing depths (10,20and30) cm and three angles of the disc harrows (18,20and25) when they were combined in one compound machine consisting of a triple plow and disc harrows tied within one structure. Draft force, fuel consumption, practical productivity, and resistance to soil penetration. The results indicated that the plowing depth and disc angle had a significant effect on all studied parameters. The results showed that when the plowing depth increased and the disc angle increased, leads to increased pull force ratio, fuel consumption, resistance to soil penetration, and reduce the machine practical productivity.
Thyroid disease is a common disease affecting millions worldwide. Early diagnosis and treatment of thyroid disease can help prevent more serious complications and improve long-term health outcomes. However, thyroid disease diagnosis can be challenging due to its variable symptoms and limited diagnostic tests. By processing enormous amounts of data and seeing trends that may not be immediately evident to human doctors, Machine Learning (ML) algorithms may be capable of increasing the accuracy with which thyroid disease is diagnosed. This study seeks to discover the most recent ML-based and data-driven developments and strategies for diagnosing thyroid disease while considering the challenges associated with imbalanced data in thyroid dise
... Show MoreBackground. Dental implantation has become a standard procedure with high success rates, relying on achieving osseointegration between the implant surface and surrounding bone tissue. Polyether ether ketone (PEEK) is a promising alternative to traditional dental implant materials like titanium, but its osseointegration capabilities are limited due to its hydrophobic nature and reduced surface roughness. Objective. The aim of the study is to increase the surface roughness and hydrophilicity of PEEK by treating the surface with piranha solution and then coating the surface with epigallocatechin-3-gallate (EGCG) by electrospraying technique. Materials and Methods. The study includes four groups intended to investigate the effect of pir
... Show More