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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
Sun Feb 01 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Quantitative assessment of Mutans Streptococci adhesion to coated and uncoated orthodontic archwires(In vitro study)
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Background: The development of orthodontic biomaterials that attract less biofilm has been a goal for decades. Adhesion and colonization of cariogenic streptococci are considered to play key roles in the development of enamel demineralization related to orthodontic materials. The aim of this study was to quantitatively evaluate the Mutans streptococci adhesion to coated orthodontic archwires (Epoxy and Teflon) and uncoated archwires (stainless steel and nickel-titanium) with respect to incubation time in the presence and absence of saliva. Material and Method: Six types of archwires stainless steel and nickel titanium with two type of coating (Epoxy, Teflon) were used in this study. Twelve specimens of each archwire were incubated in steri

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Correlation of Toxoplasmosis Seroprevalence and Serum Level of Interleukin-10 in Iraqi Breast Cancer Women
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Toxoplasmosis is regarded as one of the most important global life-threatening diseases in immune-compromised people. The intracellular protozoon Toxoplasma gondii is the causative pathogen of toxoplasmosis. Aim of this study is to investigate the possible association between T. gondii infection and breast cancer (BC) in Iraqi women, also to assess the effect of T. gondiion interleukin 10 (IL-10) of the immune response. By ELISA method, blood samples from 81 women with breast cancer and 60 apparently healthy women have been examined for presence of anti-toxoplasmaantibodies, also the levels of serum IL-10 were estimated in these subjects. Results showed that women with BC had the highest prevalence rate of toxoplasmosis. The anti- T.gondii

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Publication Date
Sun Dec 01 2019
Journal Name
2019 First International Conference Of Computer And Applied Sciences (cas)
Influence of Peristaltic Flow And Brownian Motion Of Jeffery Nanofluid In A Tapered Asymmetric Channel
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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Geological Journal
Structural Interpretation of Yamama and Naokelekan Formations in Tuba Oil Field Using 2D Seismic Data
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This research includes structure interpretation of the Yamama Formation (Lower Cretaceous) and the Naokelekan Formation (Jurassic) using 2D seismic reflection data of the Tuba oil field region, Basrah, southern Iraq. The two reflectors (Yamama and Naokelekan) were defined and picked as peak and tough depending on the 2D seismic reflection interpretation process, based on the synthetic seismogram and well log data. In order to obtain structural settings, these horizons were followed over all the regions. Two-way travel-time maps, depth maps, and velocity maps have been produced for top Yamama and top Naokelekan formations. The study concluded that certain longitudinal enclosures reflect anticlines in the east and west of the study ar

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Publication Date
Mon Feb 21 2022
Journal Name
Научный форум: Филология, искусствоведение и культурология: сб. ст. по материалам Lvi междунар. науч.-практ. конф. – No 2 (56). – М
Comparative analysis of zoomorphic metaphors in Russian and Arabic as a method for studying linguoculturology
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: zonal are included in phraseological units, form metaphorical names for a person, give him various emotional and evaluative characteristics. This article examines the topic of zoomorphic metaphors that characterize a person in the Russian and Arabic languages in the aspect of their comparative analysis, since the comparative analysis of the metaphorical meanings of animalisms is an important method for studying cultural linguistics, since zoomorphic metaphors are a reflection of culture in a language.

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Publication Date
Sun Dec 12 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Antioxidant Activity of Total phenols and Flavonoids extracted from Echinops polyceras roots grown in Syria
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Free radicals are reactive compounds, their excessive production is considered to be an important cause of oxidative damage in biomolecules causing degenerative diseases. Polyphenols are one of the most important groups of secondary metabolites of plants, which have an antioxidant activity depending on their properties as hydrogen donors. Echinops polyceras Boiss. (Asteraceae) is one of Echinops genus species that spread in Syria, Lebanon, and Palestine. Phytochemicals found in this species leaves have been extracted with gradient polarity solvents, and primary screening of the secondary metabolites was established. The phenolic compounds and flavonoids contents were determined. The free radicals scavenging act

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Publication Date
Thu Oct 17 2024
Journal Name
Veterinary World
Characterization of food color additives and evaluation of their acute toxicity in Wistar albino rats
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Background and Aim: The use of food dyes can cause certain diseases, such as anemia and indigestion, along with other disorders, tumors, and even cancer. Therefore, this study aimed to determine the chemical nature and toxicity of some commercial dyes locally used in processed foods compared with standard food dyes. Materials and Methods: Three types of standard and commercial food color additives (Sunset Yellow, Tartrazine, and Carmoisine) were extensively examined. The chemical structures and functional groups of the dyes were evaluated by Fourier-transform infrared (FTIR) spectroscopy. The melting temperatures of the dyes were also determined by chemical thermal analysis. The acute toxicity test to evaluate the standard and commercial

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The effect of unsecured use of chemical pesticides on the environment and health in Iraq
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The wide use of pesticides in recent years leads to rapid distribution of these pollutants in the environment (air, water and soil).They were transported by means of air or water to biological ecosystems. They become more toxic through the processes of biological magnification while some of them persist for along period.The aim of this work is to show the negative effect that chemical pesticides causes, and in the same to show their side effect on the environment and health in Iraq. We could conclude that the bad use of these chemicals could cause an urgent impact now or in the future. Governmental offices dealing with these materials should take the right measures to minimize the danger and the misuse of these chemicals by seeking alternat

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Some Results on Normalized Duality Mappings and Approximating Fixed Points in Convex Real Modular Spaces
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  In this paper, the concept of normalized duality mapping has introduced in real convex modular spaces. Then, some of its properties have shown which allow dealing with results related to the concept of uniformly smooth convex real modular spaces. For multivalued mappings defined on these spaces, the convergence of a two-step type iterative sequence to a fixed point is proved

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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Rhythm As Creative System In Houses Architecture Comparative Application Study Between Heritage And Contemporary Houses
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Rhythm is considered one of the creative concepts in the recent architectural thought; it has emerged clearly as a mean of creating the highest levels of creativity in architecture, especially in contemporary architectural movements. The importance of rhythm has  emerged, especially, when the architecture , its beginnings concentrated on the principle of the links with poetic structures. Many architectural studies deal with concept of rhythm in architecture with different ways various according to the trend of each study, this show the importance of studying the concept of rhythm in the architectural field in general. This study try to focus on the utilization of rhythm as creative system in architecture of heritage and contemporary

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