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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 Mar 05 2019
Journal Name
Biomedical And Pharmacology Journal
Prevalence and Public Health Importance of Hydatidosis in Sheep Slaughtered by Unlicensed Ways
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Hydatidosis is a zoonotic, helminthes parasitic disease that cause veterinary and human problems due to economic burden. Amis of the current study was to estimate the prevalence rate of hydatidosis infecting different organs of sheep slaughtered in street. In addition, investigate the relationship between age, gender and the infected rates in some Baghdad areas during a period from may to end of July 2018.A total of 188 sheep was examined for detection of Hydatid cyst in different organs using macroscopic and microscopic examination The overall prevalence rate of 47.9% was recorded. The results indicate non significant differences according to age and gender, the highest rate 57% was observed in sheep more than one year old compare

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Publication Date
Fri Jan 01 2021
Journal Name
Annals Of Tropical Medicine And Public Health
SPECTROPHOTOMETRIC DETERMINATION OF DIPHENHYDRAMINE HCL IN PURE AND PHARMACEUTICAL FORMULATIONS USING THYMOL BLUE
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This approach was developed to achieve an accurate, fast, economic and sensitivity to estimation of diphenhydramine Hydrochloride. The dye that produced via reaction between diphenhydramine HCl with thymol blue in acidic medium pH ≈ 4.0. The ion pair method include an optimization study to formed yellowcolored that extraction by liquid – liquid method. The product separated of complexes by using by chloroform solution measured spectrophotometry at 400 nm. The analysis data at optimum conditions showed that linearity concentration in a range of calibration curve 1.0 – 50 μg /mL, limit of detectionand limit of quantification 0.0786 and 0.2358 μg/mL respectively. The molar absorptivity and Sandell’s sensitivity were 1.8 × 10 -4 L/mo

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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Evaluation of some Biochemical and Hematological Parameters in Patients with Chronic Kidney Disease
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Background: Chronic kidney disease is a condition that results from an indefinite change in the structure and function of the kidneys. A slow, steady progression characterizes it and is irreversible.  Objectives: This study aims to evaluate the findings of certain biochemical and hematological tests in samples from Iraqi CKD patients.  Methods: This study included 90 subjects, where 70 patients with chronic kidney disease and 20 healthy individuals. Blood samples were collected from the patients during their visits to Ghazi Al-Hariri Surgical Specialties' Hospital- Medical City, Baghdad, Iraq. Age, sex and body mass index were assessed for each participant followed by renal function tests [serum blood urea, creatinine, uric acid a

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Publication Date
Tue Feb 04 2025
Journal Name
Journal Of Communicable Diseases
Correlation between MicroRNA-155 Expression and Viral Load in Severe COVID-19 Patients
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Background: The SARS-CoV-2 virus causes COVID-19, a respiratory syndrome. It causes inflammation and damages several organs in the body. miRNAs play a role in regulating the infection resulting from SARS-CoV-2. MicroRNA-155, a kind of microRNA linked to viral defences, can affect the immune responses during COVID-19. Objectives: Examination of the involvement of microRNA-155 in the development and severity of COVID-19, as well as finding the correlation between microRNA-155 and viral load (copies/mL) in severe cases of the disease. Materials and Method: A case-control research study was performed between October 2022 and June 2023. It included a cohort of 120 hospitalised individuals with severe cases of COVID-19, together with 115 individu

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Publication Date
Thu Nov 01 2018
Journal Name
International Journal Of Applied Linguistics And English Literature
Human Rights at Stake: Shirley Jackson’s Social and Political Protest in “The Lottery”
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Nowhere is American author Shirley Jackson’s (1916-1965) social and political criticism is so intense than it is in her seminal fictional masterpiece “The Lottery”. Jackson severely denounces injustice through her emphasis on a bizarre social custom in a small American town, in which the winner of the lottery, untraditionally, receives a fatal prize. The readers are left puzzled at the end of the story as Tessie Hutchinson, the unfortunate female winner, is stoned to death by the members of her community, and even by her family. This study aims at investigating the author’s social and political implications that lie behind the story, taking into account the historical era in which the story was published (the aftermath of th

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Publication Date
Fri Mar 15 2019
Journal Name
Alustath Journal For Human And Social Sciences
A Developmental-Longitudinal Study of Request External Modifiers in Authentic and Elicited Data
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Crossref
Publication Date
Wed Aug 25 2021
Journal Name
Review Of International Geographical Education Online
New Record Genus and Species Alcidodes karelinii Boheman, 1844 (Coleoptera, Curculionidae) in Iraq
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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Optical patterns and aesthetic values in the halls of events: رواء مصطفى خلف
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current research Cares about study patterns of optical and aesthetic values in the halls of occasions (weddings) because of their importance in providing an atmosphere of joy. The problem was through the study of light and its impact on the receiver and found a researcher that interior spaces allocated to the halls inappropriate in terms of functional and aesthetic so necessitated the need to study this phenomenon in order to be addressed through the study of light and its impact on the users of those spaces where research aims to current detection properties patterns optical in the internal spaces of the halls and identify some of the aesthetic values of the lighting for the interior spaces.The search consists of four chapters, the firs

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Crossref
Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Some Non-destructive Testing for Al metal in 0.1N of NaCl and NaOH
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In this work the corrosion behavior of Al metal was studied by using non- destructive testing (NDT), which is a noninvasive technique for determining the integrity of a material. The ultrasonic waves was used to measure the corrosion which occur by two corrosive medium (0.1N sodium chloride and 0.1N sodium hydroxide) and study the corrosion by weight-loss method and electrochemical method in addition to performance the microscopic inspection for the samples before and after the immersion in the corrosive medium. Corrosion parameters were interpreted in these media which involve corrosion potential (Ecorr) and corrosion current density (icorr). The results indicate that both

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Crossref
Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Notes on Traces of a Symmetric Generalized (?, ?)-Biderivations and Commutativity in Prime Rings
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Let R be a 2-torision free prime ring and ?, ?? Aut(R). Furthermore, G: R×R?R is a symmetric generalized (?, ?)-Biderivation associated with a nonzero (?, ?)-Biderivation D. In this paper some certain identities are presented satisfying by the traces of G and D on an ideal of R which forces R to be commutative

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