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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
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Determination of Nickel and Cobalt in Cosmetic Products Marketed in Iraq Using Spectrophotometric and Microfluidic Paper-based Analytical Device (µPADs) Platform
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Two quantitative, environment-friendly and easily monitored assays for Ni (II) and Co (III) ions analysis in different lipstick samples collected from 500-Iraqi dinars stores located in Baghdad were introduced. The study was based on the reaction of nickel (II) ions with dimethylglyoxime (DMG) reagent and the reaction of cobalt (III) ions with 1-nitroso-2-naphthol (NN) reagent to produce colored products. The color change was measured by spectrophotometric method at 565 nm and 430 nm for Ni and Co, respectively, with linear calibration graphs in the concentration range 0.25-100 mg L-1 (Ni) and 0.5-100 mg L-1 (Co) and LOD and LOQ of 0.11 mg L-1 and 0.36 mg L-1 (Ni), and 0.15 mg L-1 an

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management skills and their reflection in the settlement of insurance compensation: Applied Study in National Insurance Company and Iraqi Insurance Company
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The environment contemporary works for the insurance companies have seen a number of technological developments and changes rapidly in light of the intense competition in the insurance market, and this affects human behavior in the workplace, and to director in his work needs to be a set of managerial skills. so we find compensation activity in companies insurance needs a high managerial skills, so that compensation, director of the settlement procedure successfully. So research aims to test two hypotheses two major belongings variables search using some statistical methods to extract the results and interpretation and analysis (such as arithmetic mean, standard deviation, percentages, Alpha Cronbach's coefficient, Pearson correlation co

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Publication Date
Sun Jan 01 2012
Journal Name
Iraqi Postgrad Med J
Knowledge, attitude and practice regarding obesity management among family and non family physicians working in primary health care centers in Baghdad
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OBJECTIVE: To assess and compare the knowledge, attitudes and practice regarding obesity management among family and non family physicians working in primary health care centers.

Publication Date
Sat Oct 29 2022
Journal Name
International Ophthalmology
Comparison of corneal flap thickness predictability and architecture between femtosecond laser and sub-Bowman keratomileusis microkeratome in laser in situ keratomileusis
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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The Interchange of Sign Transformation between Locality and Universality in the Iraqi Theatre, "Romeo and Juliet in Baghdad Show" - A Model
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The research deals with the interchange of the sign transformed from the universal to the local in the theatrical show through the direction processing in the production of a communicative artistic discourse and message, thus making the process of reading the speech and recognizing it by taking into account the cultural differences, customs and local rituals of each country, region, or area. The problem of the research was focused on answering the following question: What are the requirements for the sign in terms of its transformation between the universality and locality in the read-out?

               The importance of research is to determine the requiremen

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Publication Date
Tue Jan 01 2013
Journal Name
Advances In Physics Theories And Applications
Analysis and Assessment of Essential Toxic Heavy Metals, PH and EC in Ishaqi River and Adjacent Soil
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This research was conducted to determine content levels of heavy metal pollution. Samples taken from Ishaqi River bank and adjacent agricultural soils area, in ten sites, distributed along 48 km of the Ishaqi River, north Baghdad. The evaluated metals were Zinc, Copper, Manganese, Iron, Cobalt, Nickel, Chromium, Cadmium, Vanadium and Lead. PH and Electric Conductivity (EC) were measured to evaluate the acidity and (EC). Results showed that most site were contaminated with metals evaluated. Among these metals, Zn, Mn, Fe and Ni were consistently higher in all the samples (both river bank and adjacent soil) followed by PB, CU, V, Cd, Co and Cr. The level concentrations of river bank were almost higher than that of adjacent soil. As will be re

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Building Engineering
Technologies for safety and health management in construction: Current use, implementation benefits and limitations, and adoption barriers
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Publication Date
Fri Oct 02 2020
Journal Name
International Journal Of Pharmaceutical Research
Detection of Toxoplasma gondii in blood and milk of infected goats and Pregnant women by Rapid test cassette and conventional -PCR methods in AL-Qadisiyah province, Iraq
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Aim: The study aimed to investigate the presence of the specific B1 gene T gondii in blood and milk samples from natural infected cattle and pregnant women (16-30 weeks) whose examination performed by the officers at the women's and children's Educational hospital in Al-Diwaniyah, Iraq. Materials and methods: A total of 150 serum samplings were collected analysed and scanned for Anti-T gondi antibodies (75 naturally-infected goats and 75 pregnant women with Toxoplasma). Polymerase chain reaction (PCR) was used to detect of B1(399pb) gene in 26 goat's blood samples and 7 samples from pregnant women. Results: A quick-test anti-cassette gondii results showed 26 positive samples of goats in a percentage of 34,666 percent, while a higher percent

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Balance and unbalance in alliance relations The Saudi Arabia and United State Relation as model: The Balance and unbalance in alliance relations The Saudi Arabia and United State Relation as model
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Abstract:
Saudi Arabia and United States long relation could present an important
subject to understand alliance kind in international relations types. We trying
in this study to diagnose and analyze the Saudi Arabia and United States
model to find balance and unbalance statues and its influence on the
directions of Saudi Arabia foreign policy positions.
We divided the study in two parts, each part have many sections. The
first part deal with the historian emergence of Saudi Arabia state and its
development in three stages including its foreign relations with regions and
international powers. While the second part was dedicated in analyzing and
understanding the mechanism and active facts that drawing the Sa

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Publication Date
Sat Jun 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Expression of Urotensin II of Human Placental Tissues and in Serum in Gestational Diabetic Mellitus in Iraqi Woman
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The placenta is an organ between the mother and fetus necessary for fetal growth and development. Gestational diabetes mellitus (DM) is the most frequent metabolic condition detected during pregnancy. It is characterized as hyperglycemia of various severity with onset or first detection during pregnancy that does not clearly describe any form of preexisting diabetes. Urotensin II (UII), a pluripotent vasoactive peptide, is important in developing insulin resistance. This study aimed to determine the level of Urotensin II(UII) in placenta and in the serum of diabetic and nondiabetic women. Methods The blood and placenta tissue collected from 50 ladies had been enrolled in this research ( 25 females with uncomplicated), (25 women with gestati

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