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Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
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This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of function-based responsibility system by eliminating the reasons behind these previous effects ,moreover, model hypotheses, objectives and measures fit current business environment and its requirements.

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Publication Date
Mon Jan 29 2018
Journal Name
Iraqi Journal Of Science
Study Antibacterial Activity of Honey Against Some Common Species of Pathogenic Bacteria
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Honey is one of the most products has been used as an antimicrobial agent since the ancient times. The potential antimicrobial activity of honey is arise from its physiochemical proprieties such as high osmotic pressure, low pH, in addition to other factors and enzymes that work as antimicrobial agents. All these components and characteristics of honey led to consider it as one of the most efficient, useful and natural antimicrobial agents. From this point of view, recent study aim to evaluate the antibacterial activity of bee honey on some common species of pathogenic bacteria. The study included some of both gram-positive (Staphylococcus aureus, Staphylococcus epidermidis and Streptococcus spp.)

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Activity Evaluation of some Plant Extracted Oils in Controling of Algal Growth
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This study includes isolation, purification, and identification of algae from the canal around Baghdad university Al-jadriah. Four unialgal cultures were obtained. These algal cultures included 3 species of cyanophyta ( Nostoc carneum, Westillopesis prolifica, Chroococcus turgidus), 1 species of chlorophyta (Chlorella vulgaris) . Different plants belonging to different families were collected and extracted for their oils which were Ricinus communis and Sesamum indicum (seeds), Matricaria chamomilla (flowers) .However, antialgal activity of the extracted oils were evaluated the isolated algae with 7 concentrations (0.09, 0.3, 0.5, 1, 10, 20 , 30) % using the agar wells diffusion method. Results showed that R. communis oil was more effecti

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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis of New Cephalosporins of Expected Improved Activity and Resistance Against -Lactamases
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The development of new cephalosporins with improved activity against resistant microbes, such as, MRSA (methicillin resistant Staph. aureus), P. aeruginosa, is of high potential. Chemical synthesis of two new series of thiadiazole linked to cysteine (series 1) and cephalosporins containing thiadiazole linked to cysteine through disulfide bond (series 2) were achieved. The chemical structures of the synthesized compounds were confirmed using spectral (FT-IR, 1H-NMR) and elemental microanalysis. The incorporation of privileged chemical moieties, such as, thiadiazole, Schiff base, cysteine and sulfonamide, has been found to have great contribution to the antimicrobial activities. Compounds of series 1 (1

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Publication Date
Wed Apr 29 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Scolicidal Activity of Zirconium Oxide (ZrO2) nanoparticles Against Protoscolices of Hydatid Cysts
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Hydatidosis is a sickness that affects human and farm animals. This disease is deemed as a public health problem in different regions of the world until nowadays. Surgical overlaps is the best way to treat the disease, while the risk of surgery lies in the possibility of cyst rupture and leakage of protoscolices and the recurrence of infection again, this prompted researchers to use scolicidal agents before surgery such as ethanol, plant extracts, to reduce parasite spread and recurrence of infection, recently researchers have been using nanoparticles as a scolicidal agent, like gold nanoparticles, silver nanoparticles, selenium nanoparticles, and others. This research aims to evaluate the fatal effect of zirconium oxide (ZrO2) nanoparticle

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Publication Date
Tue Sep 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Activity of Myrrh (Commiphora nlolmol) Essential Oil on Growth of Candida Albicans
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The study was conducted to e'aluate the effect of Myrrh essential oil on growth of three isolates of Candida albicans. Results
.showed inhlbitory effect of Myrrh essential o.il on growth of the teste<:!
isolates. MTC tor vaginal and nail .isolates· was 5% where is for the standard isolate it w I 0%. AdditionaUy, Es ential oil affect morphology types of Candida albiccms cells, .resuJting double increase in pseu.dohyphae percentage and double decrease in budding cell percentage .compared to the control types which may indicate JYossible
e£fect on division and reproduction.
Activity of essential oil of Myrrh using gaseous contact
method showed .inhibitory effect of the ojl for the hree isolates. with
MIC more than

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Evaluation of Hemolysis Activity of Zerumbone on RBCs and Brine Shrimp Toxicity
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Zerumbone is a well-known compound having anti-cancer, anti-ulcer, anti-inflammatory and anti-hyperglycemic effects. During its use for the disease treatment, the membrane of erythrocyte can be affected by consumption of this bioactive compound. The current study was the first report of investigation of the hemolytic activities on human erythrocytes and cytotoxic profile of zerumbone. The toxicity of zerumbone on human erythrocytes was determined by in vitro hemolytic assay. Brine shrimp lethality assay was used to evaluate the cytotoxic effect of zerumbone at concentrations 10, 100 and 1000 μg/mL. The human erythrocyte test showed no significant toxicity at low concentrations, whereas hemolytic effect was amplified up to 17.5

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Effect of pesticide Glyphosate Aqua in liver enzymes activity of Barbus sharpeyi
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The present study was designed in the aquaculture and fish nutrition research aquarium in the College of Veterinary Medicine/Baghdad University from a period 1/3 to 1/6/2013 to investigate the toxicity of the herbicide glyphosate aqua on Barbus sharpeyi fish. Fish fingerlings were used with average weight between 10 – 15 gm to measure the (LC50), and 200 fingerlings were used to know the acute and chronic toxic effect for the herbicide. The fingerlings were randomly distributed as 10 fish for each aquarium. Fish were divided into four treatments and control group (without addition of herbicide). The first processing with a concentration of 0.415 mg/L for a duration of exposure 90 days, the second processing group with a concentration 0.

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Study of Antibacterial, Antioxidant Activity and Biochemical Parameters of Different Honey Samples
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     The present study was undertaken to determine and compare the antibacterial and biochemical characteristics of honey samples from Kurdistan region in Iraq and Arabian Gulf region. Sixteen honey samples of mixed floral origins from both regions were analysed and compared. Antibacterial activity of the honey samples was investigated against five clinical pathogenic bacteria: Acinetobacter baumannii, Escherichia coli, Pseudomonas aeruginosa, Salmonella typhi and Staphylococcus aureus by agar dilution method. Both sample sets showed differential biochemical characteristics and potential functional properties such as antioxidant and antimicrobial properties. All measured parameters were within accepted ranges. Howev

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Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Study of Biological Activity for Some Extracts of Vitex agnus castus L
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The biological activity of vitex agnus castus L. was tested which including the following extracts: essential oil extract, methanol extract, (70%), ethanol extract( 70%), flavonoid extract and volatile oils extract were tested against many types of bacteria which are Staphylococus aureus , Bacillus pumilus, Escerichia coli,
Pseudomonas, Enterobacter and Streptococcus sp., The results of this study showed difference activity of these extracts .The flavonoid extract considers the best activities which gave inhibition zone (20) mm on E. coli, Pseudomonas ; Staphylococus aureus of (15) mm on Bacillus pumilus and (9) mm on Streptococcus sp. Ethanol extract gave inhibition zone (15) mm on Staphylococus aureus, (11) mm on Streptococcus sp. (

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Publication Date
Fri Jun 18 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Quadtree partitioning scheme of color image based
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