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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 Jan 09 2018
Journal Name
Iraqi Journal Of Cancer And Medical Genetics
Photodynamic Action of low power He-Ne laser on photosensitized human Hep-2 and AMN3 cell lines with Hematoporphyrin derivative in vitro
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Photodynamic Action (PDA) by using appropriate wavelength of irradiation conjugated with porphyrin derivatives is a powerful mechanism of tumor destruction. Hematoporphyrin derivative has been shown to selectively localize in neoplastic cells and then cause destruction of them by generation of singlet oxygen when activated by low power He-Ne laser. Light which used in this study has been emitting from this laser has a wavelength equal to 632.8 nm (red light). Doses of laser had been varied from 3.6 J/cm2 to 14.4 J/cm2 . The beam of laser adjusted with a modified tissue culture plate. Cell lines had exposed to Hematoporphyrin D (HpD) for 24 hours before Laser exposure, their concentrations were varied from 5 µg/ml to 80 µg/ml. Resu

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Crossref
Publication Date
Sat Feb 21 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries, Mutans Streptococci, Lactobacilli and salivary status of type1 diabetic mellitus patients aged 18-22 years in relation to Glycated Haemoglobin
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Background: diabetic mellitus is one of the serious systemic diseases that may cause general systemic changes, which may be reflected in the oral cavity. The aims of this study were to assess the severity of dental caries, Mutans Streptococci and Lactobacilli in addition to flow rate and pH among uncontrolled and controlled diabetic groups in comparison with non-diabetic control group. Materials and Methods: Study groups consisted of 25 uncontrolled diabetic patients (HbA1c > 7), 25 controlled diabetic patients (HbA1c ? 7), in addition to 25 non-diabetic healthy looking individuals. Their age was (18-22) years from both genders. The diagnosis and recording of dental caries was according to severity of dental caries lesion through the applic

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Publication Date
Tue Nov 01 2016
Journal Name
Our Dermatology Online
Topical therapy of molluscum contagiosum as a comparative therapeutic study using 15% phenol in lactic acid, 5% tincture iodine and pricking alone
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KE Sharquie, AA Noaimi, GA Ibrahim, AS Al-Husseiny, Our Dermatology Online, 2016 - Cited by 3

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Organization Structure as Component of Quality Improvement for Maternal and Child Health Promotion in Baghdad City’s Primary Health Care Centers
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A descriptive evaluation study is conducted on primary health care centers in Baghdad City in order to
evaluate the organization structure as component of quality improvement of maternal and child health promotion
from April 10th 2012 to May20th 2013. A total of (22) primary health care centers. Study instrument was
comprised of three questionnaires and overall items included in these questionnaire were (65) items. Data are
collected through the utilization of the developed questionnaire and the interview technique as means of data
collection. Data are analyzed through the application of descriptive statistical data analysis methods which
includes the measurement of the frequencies, percentages, and computation of mean

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Publication Date
Sat Feb 21 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of curvature angle and rotational speed on the cyclic fatigue of three types of rotary instrument (In vitro): comparative study
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Background: The fracture of instruments within root canal during endodontic treatment is a common incidence, fracture because of fatigue through flexure occurs due to metal fatigue, this study aimed to assess the effect of curvature angle and rotational speed on the cyclic fatigue of different type of Endodontic NiTi Rotary Instruments and compare among them. Materials and method: Three types of rotary instruments with tip size 0.25: ProTaPer F2 (Densply, Malifier) Revo-S SU( 0.06 taper, MicroMega) and RaCe system (0.06 taper, FKG, Dentaire), Forty file of each instrument were used within two canals with angle of curvature (40 &60 )at two speed (250&400)RPM, twelve group were formed for all instruments(total number=120),ten file fo

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Publication Date
Sun Aug 10 2025
Journal Name
Journal Of Medicinal Plants And By-products
Harnessing Medicinal Plants and Their By-products to Combat Fungal Pathogens in the Face of Climate Change: Implications for Global Food Security
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This study investigates the impacts of climate change (CC) on the emergence and proliferation of fungal pathogens, with a particular focus on global food security and the potential of medicinal plants and their by-products as sustainable mitigation strategies. Through a systematic literature review of articles published up to 2024, we analyze how CC exacerbates the spread and severity of fungal diseases in crops, leading to significant agricultural losses and threats to food availability. The findings highlight that, alongside conventional approaches such as genetic resistance and precision farming, bioactive compounds derived from medicinal plants and their by-products offer promising, eco-friendly alternatives for the management of fungal

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Publication Date
Sat Feb 21 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Craniometric asymmetry assessment in class I and class II skeletal relationship patients using helical computed tomography sample aged between 18-35 years
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Background: Asymmetry assessment is an important component of orthodontic diagnosis and treatment planning. Several studies attempted to find the relationship between craniometric asymmetry and skeletal jaws relationship and many authors found some extent of asymmetry in individuals with normal jaws relationship. The use of Computed tomography (CT) allows for the assessment of asymmetry on a dimensionally accurate volumetric image, aim of the study is to determine if there are differences in craniometric asymmetry between patient with skeletal class I and patients with skeletal class II relationship using Helical CT scan. Materials and Methods: Ninety individuals with clinically symmetrical faces were imaged with Helical CT scan, and aging

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival health condition and salivary physical properties among a group of patients with intermaxillary fixation in tow times intervals (Follow up study)
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ABSTRACT Background: One of the methods used in the treatment of maxillofacial fracture is intermaxillary fixation(IMF), the most common type is the Erich arch bar with interdental wiring. This study was conducted to investigate the impact of intermaxillary fixation on gingival health condition among a group of patients with facial fracture in relation to salivary physical properties. Materials and methods: Thirty patients with an age range of (17-37) years old with facial fractures and indicated for IMF. Plaque index and gingival index (Loe, 1967) were used to assess both of them before application and after removal of IMF. Unstimulated saliva sample collection was carried out under standardized conditions according to Navazesh and Kum

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Crossref
Publication Date
Thu May 10 2018
Journal Name
Global Journal Of Health Science; Issn 1916-9736 E-issn 1916-9744
Effects of Biological and Non Biological Agents (Disease Modifying Antirheumatic Drugs) on Bone Mineral Density in a Sample of Rheumatoid Arthritis Patients
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Background: Osteoporosis is an extra-articular complication of rheumatoid arthritis that results in increased risk of fractures and associated morbidity, mortality, and healthcare costs. Objective: To evaluate changes in bone mineral density in a sample of rheumatoid arthritis (RA) patients on biological (anti tumor necrosis factor (TNF) alpha) and non-biological agent disease modifying antirheumatic drugs (DMARDs). Patients and Methods: A cross sectional study enrolled 60 RA patients diagnosed by rheumatologist according to the 2010 American College of Rheumatology/European League Against Rheumatism (2010 ACR/EULAR) classification criteria for RA. Thirty patient on biological agent (anti TNF alpha) and 30 patient on non-biological agent (D

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Fuzzy Analytic Hierarchy Process FEAHP to Prioritize The Evaluation of The Main and Subsidiary Criteria in B2B Industrial Market Sectors – Applied Research
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The research aims to define the main and subsidiary criteria for evaluating the industrial market sectors and proposing a model for arranging these criteria according to priority and knowing the highest criteria in terms of relative importance in the General Company for Automobile Trade and Machinery, and for the purpose of establishing this model, experiences in the concerned company were approved, and this study proposes a multi-criteria decision model According to the FEAHP, the expanded fuzzy hierarchical analysis method enables the commercial company to develop clear strategic policies on which the company’s management system depends on determining criteria for evaluating and selecting market sectors and making appropriate

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