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.
Humanity's relationship with the environment is a delicate balance. Since the industrial revolution, the world's population has grown at an exponential rate, and this has a major environmental effect. Deforestation, pollution, and global climate change are just a few of the negative consequences of population and technological growth. Particulates, Sulphur dioxide (SO2), and nitrogen oxides (NOx) are the primary pollutants that harm our health. These contaminants may be directly emitted into the atmosphere (primary pollutants) or formed in the atmosphere from primary pollutants reacting (secondary pollutants. Tropospheric ozone is created When water reacts with volatile organic compounds (VOC) and nitrogen oxides (NOx) in the presen
... Show MoreIn the present study, metal complexes of Mn(II), Ni(II), Co(II), Cu(II) and Hg(II) were synthesized using new Tetraazamacrocyclic Schiff Base (5E,8E,14E,17E)-6,8,15,17-tetramethyl-1,2,3,4,4a,7,9a,10,11,12,13,13a,16,18a-tetradecahydrodibenzo [b,i][1,4,8,11]tetraazacyclotetradecine (L) derived from 1,2-diamino cyclo hexane with the acetyl acetone. Compounds have been exanimated and confirmed by fourier-transform infrared (FT-IR), ultraviolet-visible (UV-visible), proton nuclear magnetic resonance (1HNMR), carbon nuclear magnetic resonance (13CNMR), microelemental analyses (CHN), thermal analysis (TG), conductivity and magnetic susceptibility. The propose geometry for all complexes [MLCl2] structures were octahedral. Therm
... Show MoreIn this work involved prepared of several new 1-cyclopentene-1,2-dicarboxylimide linked to oxadiazole and benzothiazole moiety were synthesized by two steps: The first step 2-amino-substituted-1,3,4-oxadiazoles and substituted-2-aminobenzothiazole were reaction with 1-cyclopentene-1,2-dicarboxyl anhydride producing N-( 5- substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids and N-(Substitutedbenzothiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids which in turn were dehydrated in the second step via fusion method to afford he desirable N-(5-substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxylimides and N-(Substituted benzothiazole-2-yl)1-cyclopentene-1,2-dicarboxylimides respectively. Struct
... Show MoreThe compounds 3-[4̄-(4˭-methoxybenzoyloxy) benzylideneamino]-2-thioxo-imidazolidine-4-one(3)aand 4-(1-(5-oxo- 2-thioxoimidazolidin-1-ylimino)ethyl)phenyl acetate(3)b were prepared from the reaction of aromatic aldehyde or ketone(1)a,bwith thiosemicarbazide to give aryl thiosemicarbazones(2)a,b ,followed by cyclization with ethylchloroacetate in the presence of fused sodium acetate. Treatment the compounds(3)a,bwith 4- hydroxybenzenediazoniumchloride yielded the correspondings4-((4-((4-hydroxyphenyl)diazenyl)-5-oxo-2- thioxoimidazolidin-1-ylimino)methyl)phenyl 4-methoxybenzoate(4)aand4-(1-(4-((4-hydroxyphenyl)diazenyl)-5-oxo-2- thioxoimidazolidin-1-ylimino)ethyl)phenyl acetate(4)b.The new 2-thioxo-imidazolidin-4-one with esters (5-7)a,b sy
... Show MoreBackground: The strategy for eliminating measles from Iraq includes conducting mass immunization campaign against measles, within the framework of the national strategic plan for the elimination of this disease. Awareness about this campaign is fundamental for their success.Objective: The study aims at finding out the knowledge, attitudes and practices regarding vaccination against measles among two groups of students in two different colleges ( medical and engineering) .To report uptake of Measles vaccine and reasons for declining the vaccine among medical and non-medical students in the campaignMethod: Across sectional study has been conducted at Al-Kindy College of Medicine/ Baghdad University and University of Technology for the peri
... Show MoreThe Antimicrobial activity of Probiotic Bifidobacterium sp and Prebiotics : chicory roots ( Hot water extract ) and Inulin ( 10 % ) against some Pathogenic bacteria (Esherichia coli , Proteus mirabilis , Klebsiella sp , Pseudomonas aeruginosa , Serratia marcescens was studied . The combination of Probiotic and Prebiotics (Synbiotic) (Bifidobacterium sp + chicory ) and (Bifidobacterium sp + Inulin ) also tested for their antimicrobial activity against Pathogenic bacteria . Results showed that Bifidobacterium sp had good antimicrobial activity against all the Pathogenic bacteria tested , followed by chicory and inulin . The synergistic inhibitory effect of Synbiotic (Bifidobacterium sp + chicory ) and ( Bifidobacterium sp + inuli
... Show MoreThe field experiment was conducted in garden of Department of Biology, College of Education for Pure Sciences (Ibn- Al-Haitham), University of Baghdad during the season of growth (2014-2015). The experiment aimed to study the effect of citric acid with two concentration 10, 20 mg. L-1 and glutamic acid with two concentration 50, 100 mg. L-1 on growth and yield of broad bean (Vicia faba). The results were showed an increased in plant height, leaves number. Plant dry weight, chlorophyll content flowers number, absolute growth rate, crop growth rate, legume length and dry weight, legumes number, seed dry weight compared with control plants.
The game of futsal requires physical and motor abilities in order to perform it, as these abilities play a fundamental role in making the player have a wonderful physical level and be able to implement the skill aspect of futsal football, especially the scoring skill, which is the subject of the study. The importance of the research lies in arriving at knowledge of the percentage The contribution of some physical and motor abilities to the performance of the scoring skill in indoor soccer, in order to reach final scientific results that serve researchers, coaches, and players alike. The research aims to identify the most important physical and motor abilities of young players in futsal football, and to identify the percentage of contributio
... Show More4-((2-hydroxy-3,5-dinitrophenyl)diazenyl)-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one was produced through the reaction of diazonium salt from 4-amino antipyrine with 2,4-dinitrophenol. This ligand is examined by (UV-Vis, FTIR,1H,13CNMR, and LC-Mass) spectral techniques and micro elemental analysis (C.H.N.O). Co(II), Ni(II), Cu(II), and Zn(II) complexes were also performed and depicted. Metal chelates were distinguished by utilizing flame atomic absorption, infrared analysis, and elemental, visible, as well as ultraviolet spectroscopy, in addition to conductivity and magnetic quantification. Methods of mole ratio and continuous contrast have been studied to determine the nature of the compounds. Beer's law was followed throughout a co
... Show MoreThis study discussed the effects of doping with silver (Ag) on the optical and structural properties of
CdO nanoparticles at different concentrations 0, 1, 2, 3, 4, 5 wt% prepared by the precipitation method. The
materials were annealed at 550˚C for 1 h. The structural, topographical, and optical properties were
diagnosed by X-ray diffraction analysis, atomic force instrument, and visible and ultraviolet spectrometers.
The results show that the average diameter of the grains depends on the percentage of added silver to the
material, as the diameter decreased from 88.8 to 59.7 nm, and it was found that the roughness increased from
5.56 to 26.5. When studying the optical properties, it was noted that th