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.
The most hazardous class of pharmaceuticals for soil and aquatic ecosystems are antibiotics, which include prescription medications and cancer treatments. Hospital effluents are usually produced by all parts of medical facilities, including hospitals. This study's specific goal was to provide a quick, affordable, and accurate analytical technique for determining the levels of amoxicillin, azithromycin, and penicillin in wastewater from Medical City, Al-Mahmudiya, and Al-Yarmouk hospitals (Iraq, Baghdad). An HPLC with a receptive ODS C18 column was used. It was equipped with UV and pulsed amperometric detectors with wavelengths of 230 nm and 210-240 nm, respectively. The correlation coefficients for each drug are greater than 0.9999,
... Show MoreThe cement industry is considered one of the strategic industries, because it is directly related to construction work and cement is used as a hydraulic binder. However, it is a simple industry compared to major industries and depends on the availability of the necessary raw materials. This study focuses on optimizing and coordinating the location of raw materials needed for the cement manufacturing in Wasit Governorate in Iraq. Field works include detailed reconnaissance, topographic work, and description and sampling of 24 lithological sections that represent the carbonate deposits, which crop out in the area. The investigated area has the following specifications: The weighted aver
Microbial fuel cell is a device that uses the microorganism metabolism for the production of electricity under specific operating conditions. Double chamber microbial fuel cell was tested for the use of two cheap electrode materials copper and aluminum for the production of electricity under different operating conditions. The investigated conditions were concentration of microorganism (yeast) (0.5- 2 g/l), solutions temperature (33-45 oC) and concentration of glucose as a substrate (1.5- 6 g/l). The results demonstrated that copper electrode exhibit good performance while the performance of aluminum is poor. The electricity is generated with and without the addition of substrate. Addition of glucose substrate
... Show MoreThyroid hormones (TH) regulate the metabolic processes required for normal development and growth; also, to organizemetabolism in adults, any defect in thyroid function leads to abnormality in thyroid hormones level. The current study hasbeen designed to find the relationship between retinol-binding protein-4 and progranulin in the serum of Iraqi women withhypothyroidism and hyperthyroidism, also, to study whether these patients are exposed to a risk of developing diabetes mellitus,and PGRN may be a biomarker in detection early stage of diabetes mellitus.Materials and Methods: in this study, serum samples were obtained from 50 Iraqis women patients, [25 patients withhypothyroidism (G2) and 25 patients with hyperthyroidism (G3)] in addition
... Show MoreThis study aimed to review the aesthetic miracle in the story of Yusuf, peace be upon him, with the Al-Azeez’s wife, using the historical, descriptive and analytical approaches. The study sample was determined in the verses (30-34) of the Holy Quran. The study found that the beauty of Yusuf, peace be upon him, went beyond the four stages and steps of the aesthetic judgment that Feldman set, in which Yusuf’s beauty is nothing but a divine miracle that cannot be described, analyzed, and interpreted. Also despite the various concepts of beauty dealt with by ancient Greek philosophers such as the Pythagoreans, Socrates, Plato and Aristotle; and modern philosophers such as Descartes, Diderot, Kant, Hegel, and Schopenhauer are embodied in
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The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als
... Show MoreThe purpose of this paper is to preparing preventive exercises supported by collagen supplements and vitamin D for handball players, and identify the effect of preventive physical exercises supported by collagen supplements and vitamin D on some physical and skill abilities of handball players. The researchers used the experimental method and designed two groups, one experimental and the other control, with both pre- and post-tests, to suit the nature of the research. The research community was selected from handball players (specialized school players), numbering (14), and they were divided into two groups, each group numbering (7) players. One of the most important results reached by the researcher is that: The exercises prepared by the r
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