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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 Nov 19 2020
Journal Name
The Iraqi Journal For Information And Documentation Studies
The use of still and animated comics in providing user services in university information institutions: a field study
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Comics is a visual art (Still and motion pictures) it seeks to provide a Training courses are a series of intensive important educational and complementary programs, based on previous foundation experiences. Create to development the participants in aspects of specialization according to the requirements of the educational system to continue developing the previous scienti􀂡c and practical experiences. Personally, or adopted by the trainee institution, where the trainee gets a professional skill certi􀂡cate that contributes to the development his work.Development and Continuous Education Center (DCEC) at the University of Baghdad (UoBaghdad) is a center dedicated to continuing education courses in which the participant is awarded a cert

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Publication Date
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Relationship Between Nusselt and Reynolds Number in Direct Contact Heat Transfer by Condensation of Light Hydrocarbons in Water
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Publication Date
Fri Jan 02 2026
Journal Name
Journal Of Baghdad College Of Dentistry
An Impairment of Salivary Gland Function in Rheumatoid Arthritis: Association with Change in Salivary Biomarkers and Disease Activity
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Background: Rheumatoid arthritis is a chronic inflammatory autoimmune disease characterized by joint inflammation, involvement of exocrine salivary and lacrimal glands may occur as extra-articular mani¬festations in this disease. This study aimed to provide evidence of altered in function and composition of salivary gland in patients with rheumatoid arthritis by determine salivary flow rate and some biochemical parameters(total protein, amylase, peroxidase) and to investigate the relationship between disease activity and changes in function and composition of salivary gland. Materials and Methods: Fifty five patients with RA (7 males and 48 females) were enrolled in this study with age range (20-69) years. The patients were separated int

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Publication Date
Thu Jun 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
In silico, In vitro studies of Anti-Oxidant and Anthelminthic Abilities of Phytoconstituents from Rhynchosia cana (Wild.) DC.
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Helminthiasis is a significant economic burden on grazing cattle. Increased resistance to currently available synthetic anthelmintics used to treat helminthiasis, and anthelmintic residues in meat and dairy products pose a significant worldwide health threat. These obstacles require the development of new anthelmintics capable of combating drug resistance while also exhibiting improved safety profiles. Rhynchosia cana (Fabaceae) is a herb that has historically been used as a worm expeller. To evaluate the phytochemical profile and explore the anti-oxidant and anthelmintic effects of different extracts of Rhynchosia cana (R. cana) by In silico and In vitro methods. Using standardised chemical t

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Publication Date
Sun Dec 22 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Assessment of Some Serum Biomarkers of Fibromyalgia Syndrome in Pre and Postmenopausal Women in Relation to Obesity
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The objective of this study is to evaluate the level of parathyroid hormone, Co enzyme Q and total antioxidant status in serum’s women with fibromyalgia syndrome firstly, then to demonstrate if these biochemical markers affected by age and obesity.

      This study was performed at Rheumatology and Rehabilitation Consultation Unit in Baghdad Teaching Hospital. Venous blood sample were drawn from (59) female with FMS and (30) control (without FMS). The serum was obtained after on standing in order to coagulate then centrifuged. The mean age± SD of FMS group was (42.22±15.34) years and for control was (40.7±18.22) years. Those participants were subdivided into four different groups acc

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Publication Date
Thu Nov 04 2021
Journal Name
Nat. Volatiles & Essent. Oils
Using The Aqueous Extract Of Allium Sativum In Improvement Of Some Physiological And Immunological Parameter In Albino Rats
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The current study was designated to investigate the effect ofAllium sativumon some physiological and immunological parameters in rats. thirty adult rats were divided into three groups (10 rat for each). G1: served as healthy control, G2 :rats were treated with 150 mg\kg of Allium sativum, G3: treated with 300 mg\kg of Allium sativum. All treated animals were givenorally for 30 days. The aspartate , ) ALT ( alanine transaminase on some parameters were investigated such as garlic effects of total and differential counts of white blood , ) LDH ( lactate dehydrogenase ), AST ( transaminase cells(WBC) like Lymphocyte, Monocyte, Neutrophil, Basophil, Eosinophil,as

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Study of epidermis characters and venation of certain species of Medicago L. in Leguminosae (Fabaceae) family in Iraq
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The anatomical study of the epidermis leaflet for seven species and variety wild belonging to the genus Medicago L. species are: M. constricta Dur., M. coronata L., M. intertexta L., M. intertexta.var. ciliaris L., M. laciniata L., M. lupulina L., M. minima L. and M. sativa L. were studied, The search included epidermis characters and stomatal complexes addition to venation system in leaflets. It is revealed through the study, epidermis leaflet type Amphistomatic (the stomata spread on the upper and lower surface) as well as the presence of three types of stomatal complexes namely: Anisocytic (the guard cells surrounded by three unequal cell size), Anomocytic (not differential from subsidiary cells in epidermis) and Anomotetracytic (four ce

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Publication Date
Fri Jan 02 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effectiveness of prophylactic agents in prevention of oral mucositis in patients with head and neck cancer receiving radiotherapy
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Background: Oral mucositis is regarded as one of the major complications of radiation therapy especially in patients with head and neck cancer. The aim of this study was to evaluate the efficacy of glutamine in preventing or minimizing the development of mucositis of the oral cavity. Subjects and methods: Forty-six participants were randomly selected amongst those who were planned to receive radiation therapy for head and neck region cancers. They were randomly divided into two groups of 23 subjects, one group received glutamine and the second group received a placebo. Results: Glutamine had a statistically significant effect in reducing the occurrence and/or severity of oral mucositis in the treated patients compared to patients in the con

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Publication Date
Thu Jun 16 2022
Journal Name
Comparative Parasitology
A Comparative Study of Some Intestinal Parasites in Fecal Samples of Domestic and Stray Cats in Baghdad, Iraq
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Some feline intestinal parasites such as Toxocara, Giardia, and Cryptosporidium can spread to humans through feces. Therefore, it is important to prevent exposure of family members by screening cat fecal samples twice per year for potential treatment regimes. This study was initiated to compare and identify gastrointestinal parasites of domestic and stray cats (Felis domesticus) in Baghdad City, Iraq. Parasite eggs and oocysts were identified under light microscopy by applying standard laboratory techniques (flotation and sedimentation). Overall, 59 of 121 (48.7%) fecal samples were positive for intestinal parasites. The rate of infection by Toxoplasma gondii was (3.31%), Isospora spp. (6.61%), Cryptosporidium spp. (31.4%), and Toxocara spp

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Publication Date
Fri Jan 02 2026
Journal Name
Al–bahith Al–a'alami
Information Pollution in Iraqi Journalism…Study in Causes and Sources - A research drawn from a Master Degree thesis
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Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

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