In light of the developments and intense competition that the world has witnessed, the need to search for a sustainable and continuous competitive advantage for economic units has emerged, as the economic units must not lose sight of their interest in the activities they perform to achieve that advantage, and it can be said that the goal of the research is to identify the theoretical dimensions of the green value chain represented by: (Green research and development, green design, green manufacturing, green marketing, green services) and the dimensions of the sustainable competitive advantage represented by (quality, creativity, innovation, cost, response to the customer), as well as identifying the nature of the relationship between the green value chain and sustainable competitive advantage. Relying on the inductive approach and by reviewing the accounting research and studies in this field, and in order to achieve the goal of the research, (45) questionnaires were distributed to a randomly selected sample of employees of Ur State Company, and the descriptive analytical method was adopted for the purpose of testing the research hypotheses and the statistical program for science SPSS with its measures (arithmetic mean, standard deviation, Spearman correlation coefficient) and after the results appear, hypothesis testing and interpretation of the problem For the research, a number of conclusions were reached, the most important of which are: The economic units that seek to achieve a sustainable competitive advantage must take the environmental aspect into consideration, starting from the process of providing resources to distributing products and delivering them to customers, and the research recommended the need to apply the principles of the green value chain in economic units As one of the modern basic pillars for achieving competition as well as raising the level of awareness of the environmental aspect and making it a work pattern on which the activities of economic units run.
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The new of compounds synthesized by sequence reactions starting from a reaction of 3-phenylenediamine or 4-phenylenediamine with chloroacetyl chloride to produce the compounds [I]a,b, then the compounds[I]a,b reacted with sodium azide to yield compounds[II]a,b that reacted 1,3-dipolarcycloaddition reaction with acrylic acid to give compounds [III]a,b these compounds reacted with methanol led to ester compounds[IV]a,b then reacted with hydrazine to give acid hydrazide [V]a,b . Finally compounds [V]a,b reacted with aromatic aldehydes to product shiff bases derivatives. The compounds characterized by mp. , IR, 1HNMR in addition to mass spectroscopy for some of them the liquid crystals properties were studied by using polarized optical microsco
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This paper reports the effect of Mg doping on structural and optical properties of ZnO prepared by pulse laser deposition (PLD). The films deposited on glass substrate using Nd:YAG laser (1064 nm) as the light source. The structure and optical properties were characterized by X-ray diffraction (XRD) and transmittance measurements. The films grown have a polycrystalline wurtzite structure and high transmission in the UV-Vis (300-900) nm. The optical energy gap of ZnO:Mg thin films could be controlled between (3.2eV and 3.9eV). The refractive index of ZnO:Mg thin films decreases with Mg doping. The extinction coefficient and the complex dielectric constant were also investigate.
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Beta-lactam medications are among the commonly used antibiotics. These drugs kill germs by disrupting cell wall formation. This drug treats bacterial infections in numerous body sections. A new, quick, high-performance liquid chromatography approach has been developed and verified by the FDA and EMA for the simultaneous estimation of drugs in their medicinal and pure forms. This study deals with the determination of beta-lactam drugs (Amoxicillin, Ampicillin, Cephalexin, Cefotaxime, Cefoxitin, Cefamandole, Cephalothin, Piperacillin, Penicillin, Oxacillin, Cloxacillin, Nafcillin, Carbenicillin, Mezlocillin, Dicloxacillin) by a Reversed-Phase High-Performance Liquid Chromatography (RP-HPLC) technique based on an UV detector using a
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Abstract
The model of financial reporting in Iraq Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor
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This study was aimed to isolate and identify Saccharomyces boulardii from Mangosteen fruits (Garcinia mangostana L.) by traditional and molecular identification methods To get safe and healthy foods probiotics for use, The isolates and two commercial strains were subjected to cultural, morphological and biochemical tests, The colonies of the isolates were spherical, smooth, mucoidal, dull and white to cream colour on SD agar media .The shape of cells was globose to ovoid and sometimes with budding, in a single form or clustered like a beehive. The isolates and two commercial strains were unable to metabolized galactose and lactose , Results shows that all isolates were unable to utilize potassium nitrate and not grow in the presence of (
... Show MoreThis paper was aimed to evaluate the polyurethane (PU) and polyurethane/polyvinyl chloride (90 wt. % / 10 wt. %) as organic coating of carbon steel substrate against marine environment (3.5 wt.% NaCl aqueous solution) as a severe corrosion environment . The electrochemical impedance spectroscopy (EIS) and fitting impedance data by ZsimpWin 3.22 software were used to estimate the physical barrier of the samples for different exposure times. Different equivalent electrical circuits were proposed for the physical barrier at different immersion times to get appropriate fitting .Both PU and PU/PVC coatings showed excellent corrosion protection ability for steel .The PU/PVC coating showed better protection and stability than PU coating against
... Show MoreThis study investigates the changes occurring in the province of Basra using geospatial methods and analyzes the variations in land surface temperature among the various types of land cover. For the months of July and December in the years 2013 and 2021, Landsat images were used in Landsat 8 OLI/TIRS, and satellite images were processed using ArcGIS 10.8 software. The study's categories for land use and land cover were generated through the application of supervised classification techniques, and the land surface temperature was calculated using data from a satellite sensor's brightness temperature. According to the study's findings, there has been an increase in urban areas (including barren land). From 2013 to 2021, a greater correlati
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