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.
P. aeruginosa is one of the complex targets for antimicrobial chemotherapy. Also, it is intrinsically resistant to several antibiotics. It produces β-lactamases enzymes that are responsible for the widespread β-lactam antimicrobial resistance. There are three major groups of β-lactamase enzymes, MBLs and ESBLs forming Pseudomonas is a major issue for the treatment of burns victims. Methods: A total of 28 clinical isolates related to P. aeruginosa have been obtained from the burns specimens from patients attending to AL-Imam hospital/Baghdad-Iraq, through the period from October 2015 to March 2016. Also, all isolates have been recognized as P. aeruginosa via utilizing bacteriological assay and confirmed by Vitek 2. In addition, the suscep
... Show MoreThe OpenStreetMap (OSM) project aims to establish a free geospatial database for the entire world which is editable by international volunteers. The OSM database contains a wide range of different types of geographical data and characteristics, including highways, buildings, and land use regions. The varying scientific backgrounds of the volunteers can affect the quality of the spatial data that is produced and shared on the internet as an OSM dataset. This study aims to compare the completeness and attribute accuracy of the OSM road networks with the data supplied by a digitizing process for areas in the Baghdad and Thi-Qar governorates. The analyses are primarily based on calculating the portion of the commission (extr
... Show MoreBackground: The presence of anatomic variations within the maxillary sinus such as septa has been reported to increase the risk of sinus membrane perforation during sinus elevation procedure for implant placement. This study aimed to measure the septal heights and correlate it with different types of septa. Material and methods: Thirty patients (15 males and 15 females) with partially edentulous maxillae and mean age (35) years were enrolled in this study. Sixty sinuses scanned with Spiral multislice Computed Tompgraphy, septal height measured after evaluation of septal type whether it was primary or secondary. Results: The results showed that 72.5 % of the septa detected were primary and this is statistically significant when compared w
... Show MoreBackground: the oral cavity is consider to be an open ecosystem, with the balance between the microorganism’s entrance and the defenses of the host. The initiation of periodontitis has been associated with restricted kinds of anaerobic bacteria, such as Aggregatibacter actinomycetemcomitans (A.a) and Porphyromonas gingivalis (P.g) in plaque subgingivally. Ozone has a biological effects on bacteria due to oxidation of bio-molecules and its toxins. The aim is to determine and compare the antimicrobial effect of gaseous ozone and ozonized water on the growth of isolated anaerobic bacteria (A.a and P.g) when exposed to different time intervals. Materials and methods:This experiment is done byozone generator OLYMPIC- III(600mg/hr) to gene
... Show MoreDue to the need for controlling and regulating of feed pellet. Pellet that is imported or locally manufactured is accompanied by cracking and crumbling percentage that occur during transporting and distributing to animals, using conveyors and mechanical feeders. This study aimed to determine the effect of particle size and die holes diameter in the machine on broiler feed pellets quality in pellet durability, pellet direct measurement, pellet expansion, and pellet length. Three particle size 2, 4, and 6 mm, and three diameters of die holes in the machine 3, 4, and 5 mm, have been used. The results showed that changing the particle size from 2 to 4 then to 6 mm led to a significant decrease in pellet durability and pellet lengths, pe
... Show MoreA study of the singlet and triplet states of two electron systems in the first excited state was performed using a simple quantum mechanical model, which assigns the 1s,and 2s orbital with two different variational parameters. Our results agree with a high level calculation used by Snow and Bills.