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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
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Adding Phosphorus and Zinc Spraying on the Nutrient Content and Root Growth of Cabbage
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Abstract<p>This study was conducted at the Research Experimental Station of the College of Agricultural Engineering/University of Baghdad in the Al-Jadiriyah area during the autumn season of 2022. The study aimed to investigate the effect of phosphorus addition and zinc spraying on the nutrient content and root growth of the cabbage. The experiment included two factors: the first factor was phosphorus with four concentrations (P25%, P50%, P75%, and P100%) of the recommended complete fertilizer dose (135 kg P2O5 per hectare), and the second factor was zinc spraying with three concentrations (0, 30, and 60 mg.L<sup>-1</sup>) of zinc sulfate (ZnSO<sub>4</sub>). The results showe</p> ... Show More
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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis and Characterization New Schiff Bases, Pyrazole and Pyrazoline Compounds Derived From Acid Hydrazide Containing Isoxazoline Ring
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The work involves synthesis of new Schiff bases ([V] a, b and [VI] a, b), pyrazoles [VII] a, b and pyrazolines [VIII] a, b derivatives containing isoxazoline unit starting with chalcones. 4-bromoacetophenone was reacted with 4-hydroxybenzaldehyde or 4-hydroxyacetophenone was reacted with 4-bromobenzaldehyde in basic medium to give chalcone by Claisen-Schemidt reaction. The chalcons [I] a, b was reacted with hydroxylamine hydrochloride to form isoxazolines [II] a, b. which were reacted with ethyl chloro acetate in basic medium to get ester compounds [III] a, b. The condensation new ester [III] a, b with hydrazine hydrate80% yieldedacid hydrazide [IV] a, b. The later compound refluxing with 4-substituted benzaldehyde in dry benzene to give Sc

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Publication Date
Sat Apr 01 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Nitrogen and Phosphorus Levels on Yield, Concentration, Physical and Chemical Properties of Dill Seed Oil
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To test the effect of 4 levels of nitrogen (i.e. 0, 45, 90 and 135 Kg N ha-1) as urea (46% N) and 3 levels of phosphorus (i.e. 0, 17.5 and 35 Kg P ha-1) as triple superphosphate (21.8% P) on yield and concentration of dill (Anethum graveolens L. local cultivar) seed oil this experiment was carried out during winter season of 1999 - 2000 at the experimental field of Agriculture College, Abu-Ghraib.

 Both fertilizers were applied in two equal splits, first at seeds sowing and the second was added one month after emergence. Dried and ground seed samples were subjected to water distillation for extraction of volatile oils

 Result indicated that fertilization of dill plants with 90 Kg N

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Crossref
Publication Date
Thu Jun 08 2023
Journal Name
Iraqi Journal Of Laser
PDF Sensing and differentiation between normal flora and pathogenic of E.coli Bacteria using 410 nm diode laser
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Abstract: Background: Optical biosensors offer excellent properties and methods for detecting bacteria when compared to traditional analytical techniques.  It allows direct detection of many biological and chemical materials.  Bacteria are found in the human body naturally non-pathogenic and pathologically, as they are found in other living organisms.  One of these bacteria is Escherichia coli (E. coli) which are found in the human body in its natural and pathogenic form. E.coli bacteria cause many diseases, including Stomach, intestines, urinary system infections, and others. The aim of this study: is sensing and differentiation between normal flora and pathogenic E.coli. Material and method:

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Publication Date
Wed Jan 01 2020
Journal Name
Dar Amjad For Publishing And Distribution, The Hashemite Kingdom Of Jordan
Statistical methods for calculating the validity and reliability of tests and measures using IBM SPSS Statistics Version24
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لقد كان حرص المؤلف على إصدار هذا الكتاب نابعا ً من قناعة تامة بأن مجال التقويم والقياس بحاجة إلى كتاب علمي حديث يتناول عرض أدوات الاختبار والقياس والمتمثلة بالصدق والثبات ويتسم بالوضوح في التعبير عن المفاهيم والمصطلحات والأنواع لكل منها ليكون وسيلة مبسطة بأيدي الأساتذة والباحثين وطلبتي الدراسات العليا الماجستير والدكتوراه لإستخراج صدق وثبات الاختبارات والمقاييس بطرق إحصائية متقدمة من خلال إستخدام البرنا

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Complexes of Some Transition Metal with 2-Benzoyl thiobenzimidazole and 1,10-Phenanthroline and Studying their Antibacterial Activity
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Mixed ligands of 2-benzoyl Thiobenzimiazole (L1) with 1,10-phenanthroline (L2) complexes of Cr(III) , Ni(II) and Cu(II) ions were prepared. The ligand and the complexes were isolated and characterized in solid state by using FT-IR, UV-Vis spectroscopy, 1H, 13C-NMR, flame atomic absorption, elemental micro analysis C.H.N.S, magnetic susceptibility , melting points and conductivity measurements. 2-Benzoyl thiobenzimiazole behaves as bidenetate through oxygen atom of carbonyl group and nitrogen atom of imine group. From the analyses Octahedral geometry was suggested for all prepared complexes. A theoretical treatment of ligands and their metal complexes in gas phase were studied using HyperChem-8 program, moreover, ligands in gas phase

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Publication Date
Mon Aug 08 2022
Journal Name
Egyptian Journal Of Chemistry
Synthesis, spectroscopic and liquid crystalline studies of dithiocarbamat derivatives of pyrazole type ligands and their metal complexes
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Publication Date
Sun Jun 30 2013
Journal Name
International Journal For Sciences And Technology
Synthesis and anti-bacterial study of novel compounds with bis (four-, five-, and seven-membered) heterocyclic rings
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New twin compounds having four-, five-, and seven- membered heterocyclic rings were synthesized via Schiff bases (1a,b) which were obtained by the condensation of o-tolidine with two moles of 4- N,N-dimethyl benzaldehyde or 4- chloro benzaldehyde. The reaction of these Schiff bases with two moles of phenyl isothiocyanate, phenyl isocyanate or naphthyl isocyanate as in scheme(1) led to the formation of bis -1,3- diazetidin- 2- thion and bis -1,3- diazetidin -2-one derivatives (2-4 a,b). While in scheme (2) bis imidazolidin-4-one (5a,b) ,bistetrazole (6a,b) and bis thiazolidin-4-one (7a,b) derivatives were produced by reacting the mentioned Schiff bases(1a,b)with two moles of glycine, sodium azide or thioglycolic acid, respectively. The new b

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Preliminary Pharmacological Study of Sulfonamide Conjugates with Ibuprofen and Indomethacin as New Anti-Inflammatory Agents
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          4-aminobenzenesulfonamide conjugates of ibuprofen (compound 10) and indomethacin (compound 11) have been designed and synthesized by the reaction of sulfanilamide (compound 7) with 2-(4-isobutylphenyl) propanoic acid (ibuprofen) and 2-(1-(4-chlorobenzoyl)-5-methoxy-2-methyl-1H-indol-3-yl)acetic acid (indomethacin) for the evaluation as potential anti-inflammatory agents with expected selectivity against COX-2 enzyme. In vivo acute anti-inflammatory activity of the synthesized final compounds (10 and 11) was evaluated in rats using egg-white induced edema model of inflammation in a dose equivalent to (10mg/Kg) of ibuprofen and (2mg/kg) of indomethacin. The tested compounds pr

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Publication Date
Thu Jan 10 2019
Journal Name
International Journal Of Research In Social Sciences And Humanities
PHYSICAL AND FUNCTIONAL CONSTRUCTION INDICATORS AND THEIR RELATIONSHIP TO SOME ELEMENTS OF FITNESS FOR BUDDING BASKETBALL PLAYERS
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Basketball is a popular game in many parts of the world and many developed countries are making continuous efforts to prepare and develop their emerging players on scientific and clear bases as the basis for reaching high levels The researchers used the descriptive approach in the method of correlative studies to suit the nature of the study The readymade software (IBM SPSS Statistics Version24) was used to perform statistical treatments The researchers concluded that there was a significant relationship between body size indicators (height and weight) with the fitness elements of the emerging basketball players The researchers recommended conducting a similar study to determine the type of relationship to the indicators of the physical str

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