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.
Background. Colorectal cancer, ranking second place in global cancer mortality, arises from diverse causes. There is growing recognition of the substantial involvement of the epigenetic modifications of histones at the DNA level in the occurrence of CRC. Aim. To assess the expression of p53, HDAC1, and HDAC3 proteins in a cohort of CRC patients and to analyze potential relationship between their expression and the stages of CRC progression. Materials and Methods. The retrospective investigation was carried out on 95 paraffin-embedded CRC tissue samples. The expression of p53, HDAC1, and HDAC3 was assessed immunohistochemically. Results. Notably, the expression of the p53 protein in CRC tissue samples exhibited a prominent correlatio
... Show MoreHerbal remedies are used in induction of lactation. In view of that .Borage Officinalis was employed to ensure an abundant milk supply or rectify milk insufficiency .However, this remedy has not been scientifically tested .The animals were treated with the aqueous extract of Borage Officinalis flowers at a daily concentration of 100 mg / kg body weight /ml for each rat through Oro-gastric tube for 14 days. Animals were subdivided into subgroups according to their physiological status. Mammary glands of these animals were processed for histological, histochemical and immunohistochemical studies. Parameters indicated that the aqueous extract of Borage Officinalis flowers induced lactogenesis in the mammmary glands of virgin and pregnant rats
... Show MoreThe current study aimed to assess the biological efficacy of the triple arbuscular mycorrhiza (AM) mixture of fungi Glomus etunicatum, G. leptotichum and Rhizophagus intraradices, and mix it with organic matter (O) and pathogenic fungi Fusarium oxysporum f.sp.lycopersici by using voyeurism in the plastic house in the growth of the tomato plant after four and eight weeks of cultivation. The results were shown after the treatment of the tomato plant in agriculture with the mixture of mycorrhiza and the pathogenic fungi and organic matter were treated with the mixture of mycorrhiza, organic matter and pathogenic fungi together. The effect of mycorrhiza and organic matter interference on the increase in the percentage of the lignin afte
... Show MoreAbstract:
Sought the search to find out what small businesses, the importance of funding, and the role of funders in supporting such projects, which have been addressed in the search through a sample of government banks (Rafidain and Rasheed) and private banks (the Middle East, the Gulf, North, Assyria) and a sample of Small projects borrowed from these banks, but in order to achieve that rely researchers on scientific methods discreet marked by the curriculum descriptive analytical method which is based on the compilation of facts and information then collated and analyzed to reach acceptable results, as well as data collection tool (checklist) was whereby examine questions of a sample of
... Show MoreBackground: Polycystic ovary syndrome is among the leading causes of fertility-related problems and menstrual irregularities in women of reproductive age. The granulosa cells of the developing pre-antral and antral follicles produce inhibin B, which triggers chemical responses in the ovaries. Inhibin B is most often observed in the follicular phase when levels peak early and then decline over time Objectives: This study was designed to investigate the role of serum inhibin B and the Luteinizing Hormone / Follicle Stimulating Hormone ratio in differentiation between the different phenotypes of polycystic ovary syndrome as well as to define the predominant PCOS phenotype. Methods: This cross-sectional research was conducted in the
... Show MoreThe technique of plant tissue culture has been used to In vitro micropropagation of Spilanthes acmella (L.) Murr. It is an ornamental and medicinal plant not cultivated in Iraq. Seeds were sterilized and cultuared on full strength Murashige and Skoog medium(1962)(MS). Naphthalene acetic acid (NAA), 6- furfuryl aminopurine (Kin.) growth regulators were used at the Initiation stage.The combination between IAA and Kin. was used in multiplication stage. IAA was used for rooting the shoots. Results showed that 1.5% sodium hypochlorite for 15 min was very effective for disinfecting and survival. Nodes exhibited relatively highest response as compared with apical meristems and leaflets culture. Supplying the culture medium with 1 mg/L.
... Show MoreThe aim of this study was to evaluate ovarian masses with conventional grey scale ultrasonography and colour Doppler flow imaging and to assess the diagnostic reliability of these methods in differentiating benign and malignant ovarian masses.
We assessed 56 patients with an ovarian mass. Morphological characterisation of the mass was performed utilising the Sassone score. Colour Doppler parameters were recorded for each patient, and the Caruso vascular score was also applied. The results were compared with surgical/pathological and/or follow-up scans.
Using the Sassone score, overall reliability in differentiating ovaria
The present study was designed to indicate the influence of the feeding plate on the nutritional and general health problems of the isolated cleft palate infants. For this study fourteen infants were taken, their ages between one day to one week, refered from cosmetic surgery and palate center to cleft lip and palate rehabilitation center in institute of technical medical / Baghdad for feeding plate purpose . Four infants put them as normal group; all those infants were subjected during (6th) month to evaluate the body weight, feeding problem and the respiratory infection. According to tables and figures this study showed a gradual improvement in nutritional problem including (feeding problem, body weight) and health problem (such as respir
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