The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.
One of the key molecules in the conversion of sphingosine to sphingosine-1- phosphate is SPHK-1, also known as Sphingosine Kinase 1 (SPHK-1). Sphingosine-1-phosphate (S1P) is a lipid that acts as a signaling molecule and plays an essential role in inflammatory and immunomodulatory responses. S1P has recently been identified as a mediator and a biomarker in inflammatory bone diseases such as osteoporosis and inflammatory osteolysis based on the biological effects of S1P in osteoclastic and osteoblastic cells and immune cells. According to recent research, S1P may play a role in the pathogenesis of periodontitis, an inflammatory bone-destructive condition. This study assesses the salivary level SPHK-1 in periodontitis and its correlat
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In Iraqi patients with acromegaly the present investigation included 40 control group and 70 patients with acromegaly divided 35 patients with Diabetic while another 35 patients without Diabetic, with ages between (29-72) years for the identification of GST activity polymorphisms by present and absent GSTM1, GSTT1, and PCR-RFLP, enzymatic digestions were carried out using BsmAI (Biolabs. England, UK) for GSTP1b and AciI (Biolabs, England, UK) for GSTP1c.the association GSTActivity with GST genotype were investigated in a cohort of Iraq acromegaly patients comparing with the healthy control group. The results show a non-significant change in GSTP1b gene in both groups, while show high significantly in GSTP1c in diabetic and non-diabetic acro
... Show MoreMyelosuppression is a serious disease that is related to the malfunction of blood cells production that leads to cytopenia which is the most serious hematologic toxicity of cancer chemotherapies including cyclophosphamide, which is a strong oxazaphosphorine [a nitrogen mustard alkylating agent] that can be used alone or combined with other chemotherapeutic agents for the treatment of different malignant diseases. It induces severe bone marrow suppression by damaging hematopoietic stem cells through the generation of oxidative stress. Fisetin is a hydrophobic polyphenolic compound with a wide range of pharmacological properties such as antioxidant, anti-inflammatory, antimicrobial, osteoprotective, antidiabetic, and anti-carcinogenic activit
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Diverse organismsuch as mammals and fishes exposure to noxious waste in the surroundings is a continuous routine and the active absorption and propagation of contaminants in humans is through the food chain. In order to determine the level of toxicity across the food chain,this research was structured to identify some biochemical alterations in the hepatic tissue of rats fed cadmium, cyanide and a mixture of cyanide and cadmium contaminated catfish diet. Fish were assigned into four groups and were exposed to both toxicants (cadmium and cyanide) in the single and combined states. Each toxicant was administered as cadmium chloride (CdCl2) and potassium cyanide (KCN) on a dose of 0.4 mg of the toxicant/100 ml water
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Background: Cisplatin is one of the most
commonly used anti-cancer drugs , but its
clinical use was limited by its nephrotoxicity .
Methods: In this study we try to investigate the
renoprotective effect of captopril and
aminophylline against cisplatin induced
nephrotoxicity .For this purpose a 36 Sprague
Dawley rats was divided randomly to 6 groups ,
each group consist of 6 rats. The first group
given normal saline and act as control group,
while the other 5 groups given cisplatin ( 7.5
mg/kg ) , captopril ( 60 mg/kg ) , aminophylline
( 24 mg/kg ) , captopril with cisplatin and
aminophylline with cisplatin respectively. All
drugs are given as single dose through
intraperitonial route. After 6
Atmospheric stability plays the most important role in the transport and dispersion of air pollutants. Different methods are used for stability determination with varying degrees of complexity. Most of these methods are based on the relative magnitude of convective and mechanical turbulence in atmospheric motions, such as Richardson number, Monin-Obukhov length, Pasquill-Gifford stability classification and Pasquill-Turner stability classification. The Pasquill-Turner Method (PTM), which is employed in this study used Observations of wind speed, solar altitude angle and the time of day to classify atmospheric stability with distinguishable indices. As a case study, meteorological data that gathered from European Centre For Medium-Range W
... Show MoreBackground: percutaneous balloon dilation of corotation of aorta is a less invasive and alternative to surgical repair for patients with discrete coaction of aorta and although the used of balloon angioplasty in patients with recurrent postoperative coarctation gained a wide consensus, the use this technique for native coarctation is still controversial in children less one years.
Objective: to evaluate the immediate and late result of balloon dilation of native coarctation of aorta in infant and children.
Type of the study: A prospective study.
Subjects & Methods: The study was done on forty-five patients who were referred for cardiac catheterization and balloon
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This study aimed to investigat the effect of Carbon tetrachloride CCl4 and Nigella
sativa oil on histological changes of liver. It was used only (20) immature male rats. to study
the effect of Carbon tetrachloride CCl4 and Nigella sativa oil on changes. The rats were
randomly divided into equal groups as follows. First group was injected intra dermally with
0.1 ml, normal saline (two times per weeks). This group was considered as control group .The
second group was injected intra dermally with (Carbon tetrachloride CCl4 ml / 100g ) of body
weight for ( two times per weeks was injected for (8weeks) . The third group It was orally
given 0.1 ml dose of Nigella sativa oil, it was injected for (8weeks).The fourth g
The Hartha Formation is a major carbonate succession deposited during the Late Campanian period. The current study depends on four selected wells (EB 1, 2, 4 and 30) within the East Baghdad oil field to study electrofacies and petrophysical properties related to the reservoir characterization.
The Hartha Formation is divided into three electro-facies units using GR and SP logs in Petrel software. The upper unit of the Hartha Formation is composed mainly of limestone. The middle unit is composing of thick layers of shale. The lower unit is composed mainly of limestone with few shale layers. The three units are divided into three types of rocks in relation to the total porosity: 1. High-moderate active porosity rocks (type I)
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The present paper concerned with study the of combined electro-osmotic peristaltic transport with heat and mass transfer which is represented by the Soret and Dufour phenomenon with the presence of the Joule electrothermal heating through a microchannel occupy by Rabinowitsch fluid. The unsteady two-dimensional governing equations for flow with energy and concentration conservation have been formed in a Cartesian coordinate system and the lubrication theory is applied to modify the relevant equations to the problem. The Debye-Hukel linearization approximation is utilizing to modify the electrohydrodynamics problem. The expressions for the axial velocity, the temperature profile, the concentration profile, and the volumetric flow rate are
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