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The impact of the supply chain strategy on accounting social responsibility to assess financial performance in Iraq

Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounting and financial performance. For the reason, this study examines the mediating role of firm’s advertisement for CSR activities to spread awareness among society and stakeholders. The results of this study revealed that CSR advertisement plays a very important role to build positive perception about social activities among stakeholders and society. The mediation test of Barron and Kenny illustrated that the relationship between social responsibility accounting and financial performance became insignificant when mediating variable CSR advertisement measured by advertisement cost was statistically controlled. This proves that CSR advertisement is necessary for firm to convey message to its stakeholders and society about social activities initiatives. The Firms can only receive true benefits of social responsibility accounting when stakeholders and society are fully aware of CSR initiatives of firms. The findings of this study provide the new insights for literature on social responsibility accounting. Moreover, the firms should focus on preparing social performance reports to inculcate in annual reports. Similarly managers can draw guideline while making business strategy to incorporate social responsibility accounting to obtain fruitful benefits

Scopus
Publication Date
Sun May 01 2011
Journal Name
Thin Solid Films
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Publication Date
Tue Jan 01 2019
Journal Name
Biochem. Cell. Arch.
Effect of essential oil extracted from the peels of Citrus paradisi and Citrus sinensis on some fungi

This study examined the effect of essential oils extracted from peel of Citrus paradisi and Citrus sinensis on two species of fungi: Penicillium oxalicum and Fusarium oxysporum as well as effect of two fungicides: Carbendazim and Thiophanatemethyl against above fungi. Results showed that the essential oil of Citrus paradisi inhibited the radial growth of Penicillium oxalicum and Fusarium oxysporum at concentration 4%. Nevertheless, the essential oil of Citrus sinensis inhibited the radial growth at concentration 5 and 4%, respectively. Furthermore, the two studied fungicides inhibited radial growth of these fungi too. Therefore, there are a positive relationship between the evaluating of concentration and the percentage of inhibiting of rad

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Scopus
Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
The Effect of Prodigiosin Extracted from Serratia marcescens on DNA Fragmentation of Human Peripheral Blood Lymphocytes Cells

Prodigiosin, is a natural red pigment produced by various bacteria that firstly
characterized from Serratia marcescens. It is an alkaloid secondary metabolite with
a unique tripyrrol structure.This pigment is a promising drug owing to its reported
characteristics of having antifungal, immunosuppressive and anti-cancer activity. In
this study prodigiosin was produced by Serratia marcescens., which was isolated
from soil identified and characterized by morphology, Gram’s staining, biochemical
and carbohydrate fermentation tested and confirmed by the API 20E test.
From these samples, six isolates of Serratia marcescens( 24) % were obtained out
of 25 soil samples. Ability of these isolates in prodigiosin production

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
A comparative study of the effects of argon laser and continuous Nd: YAG laser on blood vessel

Several types of laser are used in experimental works in order to study the effects of laser on blood vessel. They differ from each other by a lot of properties mainly in wavelength, energy of the laser and pulse duration. In this study argon laser (488 nm- 514 nm) and continuous Nd: YAG laSer (1064 nm), have been applied to 50 samples of sheep blgod tesselS. Histologically, tha results of the study were different According to the txpe of L`sar used; apgon larer had distrabtave effects on $he blood vessal while continuous Nd: YAG laser Appeaped to be the safesd one on the blmod vessel architecture. This study concluded that argoj laser has da-aging ef&ect on

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
The Effect of Variable Load on Dynamic Behavior of Thin Pipe by Hamilton Principle and Cfx-Ansys

This paper presents the study and analysis, analytically and numerical of circular cylindrical shell pipe model, under variable loads, transmit fluid at the high velocity state (fresh water). The analytical analysis depended on the energy observation principle (Hamilton Principle), where divided all energy in the model to three parts , strain energy, kinetic energy and transmitted energy between flow and solid (kinetic to potential energy). Also derive all important equations for this state and approach to final equation of motion, free and force vibration also derived. the relations between the displacement of model function of velocity of flow, length of model, pipe thickness, density of flowed with location coordinate x-axis and angle

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Publication Date
Sun Jan 26 2020
Journal Name
Iraqi Journal Of Science
Mineralogy of Gypsiferous Soil and the Effect of a dditiveLime Stone waste powder on its Physical Properties

The presence of gypsum in soil as bonding agent alters its behavior with a large influence on itsphysical properties.Soil samples were taken from two locations of different gypsum content(S1 = 30.5% and S2= 20%) inMakhmur area. TheUnified soil classification system indicated that soil type was clay with low plasticity(CL). Basic methods of physical testing of soils, such as grain size analysis,specific gravity and atterberg limit were applied. Stabilizationof the gypsiferous soil was performed by addinglimestone waste powder takenfrom Said sadiqandPirmam areas,with different percentages(5%, 15%,25%).The results show that the addition of limestone powder to the tested soils decreases their liquid and plastic limits.

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
The Effect of Diode Laser on Viability and Antibiotic Sensitivity of Streptococcus mutans Isolated From Dental Caries

Streptococcus mutans is one of the major cariogenic microbial flora. In an attempt to determine the mutagenic effect of diode laser on the viability and antibiotic sensitivity of this bacteria; A total of 30 samples were collected from dental caries. The isolates were identified using by conventional identification methods and confirmed using VITEK2 system. Twenty-one isolates were recorded as Streptococcus spp and ten of them were identified as Streptococcus mutans. Antibiotic susceptibility profile for Streptococcus mutans isolates against ten antibiotics was tested. The results revealed that all the isolates were resistant to cefixime and cephaloth

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Publication Date
Thu Nov 18 2021
Journal Name
Healthcare
Effect of Practice Environment on Nurse Reported Quality and Patient Safety: The Mediation Role of Person-Centeredness

This study aims to explore the potential mediation role of person-centeredness between the effects of the work environment and nurse reported quality and patient safety. A quantitative cross-sectional survey collected data from 1055 nurses, working in medical and surgical units, in twelve Malaysian private hospitals. The data collection used structured questionnaires. The Hayes macro explored the mediation effect of person-centeredness between the associations of work environment dimensions and care outcomes, controlling nurses’ demographics and practice characteristics. A total of 652 nurses responded completely to the survey (61.8% response rate). About 47.7% of nurses worked 7-h shifts, and 37.0% were assigned more than 15 pati

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Publication Date
Sun Jul 03 2005
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effects of The Black cumin seeds (Niqella sativa Linn.) on Endometrial Mucins of Mature Rats; Histochemical Study

Summary:
Background: Nitre I la sativa Linn is a well known herb that is used by different societies, as food additive and as a medicinal herb: it used as a galactagouge for lactating women, and has long been described as an abortifacient-emmenagouge.
Aim of the work: is to investigate the effect of crude black seeds on the endometrium and the pattern of it’s mucins, during the different phases of the Estrus cycle, making use of some special stains for the histochemical demonstration of mucins.
Materials <6 Methods.'Crude Nieella sativa Linn, seeds were administrated for ten days, by an orogastric tube, on single regular daily dosage to properly selected mature Norway albino female rats. Animats were subdivided into subgrou

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Effect of Argon Gas on the Structure and Optical Properties of Nano Titanium Oxide Prepared by PLD

In this research the effect of laser energy by using argon gas on the some physical properties of semiconductor film of TiO2, was studied used Q-Switch Nd:YAG laser in different energies (600-1000) mJ with temperature 100 0C for glass substrate under vacuum nearly 10-3 - - , and by AFM test the roughness of films increased when the energy of laser increased too. The values of roughness between (6.77-13) nm, therefore the thicknesses increased to change from (34.88 - 165.48) nm, so the absorption of film increased because of the thickness of the film increased and we can get the optical energy gap between (3.6-3.9) eV.

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