Journal of natural and applied sciences

Environmental Management Accounting and its Relationship to Total Quality Management

Tayba Yaqoub Al-Hadi, Saira Kamal Mohammed — Thu, 30 Apr 2026 00:00:00 +0000

This study aims to analyze the role of Environmental Management Accounting (EMA) in improving the quality of financial reporting under the principles of Total Quality Management (TQM), through an applied study on the Sudanese Sugar Company.

The study adopts a descriptive-analytical approach and uses a questionnaire distributed to a sample of 137 respondents, including employees and academics. Statistical methods such as Pearson correlation, Cronbach's alpha, and Chi-square test were used for data analysis.

The study problem lies in the inability of traditional accounting systems to adequately capture and disclose environmental costs, which negatively affects the quality of financial reports.

The results indicate a statistically significant relationship between EMA and financial reporting quality, as well as a significant impact of environmental costs on reporting transparency.

The study recommends improving accounting systems, enhancing professional training, and adopting international environmental disclosure standards.

Mechanical and tribological properties of barium titanate-PMMA nanocomposites for dental fillings

Marwa Taleb — Thu, 30 Apr 2026 00:00:00 +0000

Poly (methyl methacrylate) (PMMA) is a polymer used in the dental industry, specifically in denture base and provisional restorative resin, due to its good aesthetic properties, biocompatibility, and processing. However, its clinical performance is usually compromised by lack of mechanical strength and resistance to wear. Over the past few years, there has been a widespread research on the use of ceramic nanoparticles as an effective method to improve mechanical and functional performance of PMMA-based dental composites. The aim of this study was to conduct a systematic review of the tribological and mechanical performance of BaTiO3-PMMA nanocomposites with the synthesis of quantitative data, which was supported by a systematic review of the available experimental literature on the subject. A total of 23 in vitro studies published in 2016-2025 based on pre-determined eligibility criteria were included. The results under study included flexural strength, surface hardness, elastic modulus, compressive strength, wear rate, and coefficient of friction. The quantitative analysis performed by applying proper statistical pooling techniques revealed that the reinforced with BaTiO3 was constantly correlated with statistically significant rises in the mechanical properties and declines in the wear-related parameters in comparison with the unmodified PMMA.

These improvements were most so in low loadings of nanoparticles, especially at 5 wt. and below. There was moderate heterogeneity between the studies included, which was mainly due to variation in filler concentration, functionalization of particles and methodology of fabrication. In general, it can be concluded that the results imply that nanocomposites of BaTiO 3 and PMMA experience an increase of the mechanical integrity and tribological stability in comparison to the conventional PMMA, which is why they could be implemented in the development of high-technology dental prosthetic and restorative materials.

Evaluation of Antibiotic Resistance Pattern of Bacterial Isolates from the Genital Tract

Lamiaa Mohammed — Thu, 30 Apr 2026 00:00:00 +0000

Background: infections caused by antibiotic resistance bacteria constitute major public health issue . The increasing prevalence of genital tract infections (GTIs) has become a significant challenge due to rising antibiotic resistance. therefore, this study aimed to identify antibiotic susceptibility patterns of bacterial isolates obtained from genital tract sample.

Methodology:

Samples were collected from May 2023 to December 2024, 168 genital samples (109 males and 59 females) from two hospitals in Baghdad, Iraq. These samples included semen, cervical smears, urethral secretions, and upper vaginal swabs. Isolates were identified after cultured on standard media, and their antimicrobial susceptibility testing was performed using the VITEK 2 Compact system.

Results:

The results revealed that out of 113(67%) samples, 55 samples exhibited microbial growth, while the remaining samples showed no microbial growth.

Over time, a significant decrease in microbial growth showed from females samples. the most common pathogens included Staphylococcus aureus, Staphylococcus hemolyticus, Escherichia coli, Enterococcus faecalis, and Klebsiella pneumoniae. In 24 cases, Candida albicans was isolated only from females. A widespread prevalence of multidrug resistance (MDR) was observed, particularly among Gram-positive cocci. Enterococcus faecalis exhibited erythromycin resistance (ER) of 100% and vancomycin resistance (VD) of 17.6%. While Escherichia coli and Klebsiella pneumoniae showed varying degrees of resistance, carbapenems and aminoglycosides retained significant efficacy against them. Methicillin-resistant Staphylococcus aureus (MRSA) strains were also identified.

Conclusion:

This study reveals the substantial variety of the microbial environment in genital tract infections and shows the occurrence of multidrug-resistant species.Based on these results, it can concluded that continuous monitoring and judicious antibiotic use are crucial for successful therapeutic management and avoiding the induction of resistance.

The Efficiency of Isolated Protease Enzyme and Biologically Synthesized Silver Nanoparticles from the Fungus Trichoderma harzianum in Controlling the Larval and Pupal Stages of the Housefly

مصطفى نزهان مهدي — Thu, 30 Apr 2026 00:00:00 +0000

The current study aimed to adopt two main approaches to environmentally friendly biological control methods, characterized by their lack of negative impacts on the food chain, and to employ modern technologies represented by the use of bio- synthesized of nanomaterials.

The results showed the possibility of biosynthesizing silver nanoparticles (AgNPs) using the biomass of the fungus T. harzianum. The study also revealed significant differences in the effect of different treatments on the some life stages of the housefly. These treatments included the protease enzyme of T. harzianum and bio-prepared AgNPs, and a combined treatment using a spray application. The combined treatment (silver nanoparticles + protease enzyme) demonstrated the highest biological efficiency, recording the highest larval mortality rate of 30 larvae at a concentration of 25%, compared to the control treatment, which showed no effect (0 larvae). A similarly significant effect was observed in the pupal stage, with 28 pupae affected at the same concentration, compared to no effect in the control treatment. These results suggest the effectiveness of integrating AgNPs with fungal enzymes as a promising approach in advanced biological control programs.

On Novel Conjugate Gradient Method for Solving Minimization Problems

Sarah Abdulla Saliha, Abbas Hasan Taqib — Thu, 30 Apr 2026 00:00:00 +0000

The secant condition constitutes a fundamental aspect of deriving the novel coefficient associated with the conjugate gradient method. The formulas proposed herein incorporate a golden ratio value of 0.618; and they demonstrate higher efficiency compared to conventional conjugate gradient methods. Concurrently, a comparative analysis was undertaken between the proposed formulas and the Pollack- Ribière (PR) method, which is broadly regarded as a robust and efficient strategy for addressing the challenges of unconstrained optimization. It delineates the performance metrics of the newly formulated simulated annealing (SA) algorithm as applied to two distinct scenarios (NI and NF), alongside the reference PR algorithm, which serves as a benchmark for performance evaluation. From the examination of these results, it can be inferred that the SA algorithm demonstrates consistent numerical behavior and attains favorable outcomes under specific conditions. However, the PR method persists as the most proficient overall and continues to function as a benchmark for performance evaluation.

On invo-t-clean graph over the ring of integers modulo p

Mohammed A Fathi, Hazim Tallat Hazim, Mohammed Th Al-Neima — Thu, 30 Apr 2026 00:00:00 +0000

In this paper, we introduce and study the involution-t-clean Graph defined over the ring of integers modulo , where is a prime number. The vertex set of is , and two distinct vertices and are adjacent if and only if , where denotes the set of invo-t-clean elements in . The is connected, and each vertex has a degree of either four or five. Using this characterization, we investigate several fundamental graph-theoretic properties. Our main result determines the exact diameter .

Nanomaterials and Their Role in Asphalt Technology as an Improved Material: A Review

Semaa Ibraheem Khaleel — Thu, 30 Apr 2026 00:00:00 +0000

The use of nanomaterials has transformed asphalt technology in terms of its capacity to improve the physical and mechanical properties of the asphalt mixtures. Their combination enhances thermal stability, optimizes viscosity, and resistance to moisture damage, all of which can be used to increase the pavement life and reduce the maintenance needs. The present research provides a detailed literature review of different nanomaterials such as carbon-based nanostructures, metallic nanoparticles, polymeric nanomaterials, and hybrid composites, in terms of their effects on the performance of asphalt. The research discusses emerging applications of nanotechnology in asphalt engineering like energy production, self-healing, and provision of clean energy. It underlines the need of the changes in the production processes, the establishment of the stringent quality control conditions, and the manner in which the current issues in the industry are addressed. Despite the high cost of the initial investment in nanomaterials, economic and environmental analysis shows that the benefits are immense in the long run particularly in terms of increased durability, reduced emissions, and higher recyclability. The biggest challenges are still high cost of production and inappropriate regulatory frameworks. This is why future studies should aim at creating cost-effective production techniques, performing thorough ecological evaluation.

Comparative Evaluation of Cystatin C and Conventional Renal Markers for Early Detection of Renal Dysfunction in Type 2 Diabetes Mellitus (T2DM).

Thu, 30 Apr 2026 00:00:00 +0000

Background:

Early detection of renal functional changes in type 2 diabetes mellitus (T2DM) is essential to prevent progression to chronic kidney disease. Conventional renal biomarkers such as serum creatinine and urea often fail to detect early impairment because they typically rise only after substantial loss of renal function. This study evaluated whether serum cystatin C provides greater sensitivity for identifying early renal functional changes in T2DM.

Methods:

A comparative cross-sectional study was conducted involving 30 patients with T2DM and 30 healthy controls aged 30-70 years with comparable sex distribution. Serum levels of random blood sugar (RBS), glycated haemoglobin (HbA1c), urea, creatinine, and cystatin C were measured. Estimated glomerular filtration rate (eGFR) was calculated using the Chronic Kidney Disease Epidemiology Collaboration (CKD-EPI) equation. Statistical analyses were performed using SPSS version 25.

Results:

The T2DM group showed significantly higher levels of RBS (220.10 ± 92.9 mg/dL), HbA1c (8.68 ± 1.7%), urea (24.23 ± 13.4 mg/dL), and cystatin C (1.25 ± 0.6 mg/L) compared with controls (p = 0.001 for RBS, HbA1c, and cystatin C; p = 0.01 for urea). Serum creatinine and eGFR did not differ significantly between groups. Receiver operating characteristic analysis demonstrated superior discrimination for cystatin C (AUC = 0.78) compared with urea (AUC = 0.63) and creatinine (AUC = 0.55).

Conclusion:

Serum cystatin C demonstrated greater sensitivity than conventional renal markers for detecting early renal functional changes in T2DM and may complement routine renal assessment.

MicroZ Topological Space

Shukriyah Elias Khudhur, Ekram Abdul.Kadir Saleh — Thu, 30 Apr 2026 00:00:00 +0000

The objective of this paper is to study some definitions in general Topological spaces and generalizing them to Micro topological

space .These definition ( open set).The relationship with Micro open set with ( ) open sets are studied, some new result and proved finally we defined and studied a new space namely Micro_Z topological space

A Comparative Analysis Review on Panoramic Image Stitching Algorithms with Presence of Gaussian Noise

Shahd Emad Nafia Qreshat, . Israa Mohammed Khudher — Thu, 30 Apr 2026 00:00:00 +0000

Panoramic image stitching is a cornerstone of modern computer vision, yet its performance degrades significantly under noisy conditions particularly Additive White Gaussian Noise (AWGN). This study presents a comprehensive theoretical analysis of the robustness of three widely used feature extraction and description algorithms SIFT, SURF, and ORB in the presence of AWGN. Focusing on their behavior during feature detection, description, matching, and geometric verification. These three methods were evaluated based on three critical criteria: noise resilience, computational efficiency, and matching accuracy. The analysis reveals that SIFT demonstrates the highest theoretical robustness to Gaussian noise due to its multi-scale Difference-of-Gaussians (DoG) framework and gradient-based descriptors, which inherently suppress high-frequency noise. However, this robustness comes at the cost of high computational complexity, rendering it unsuitable for real-time applications. Conversely, ORB offers exceptional speed through binary descriptors and the FAST detector but exhibits marked sensitivity to intensity perturbations caused by AWGN, leading to significant performance degradation in noisy environments. SURF emerges as the optimal compromise: leveraging integral images, it achieves near-SIFT-level robustness while maintaining significantly lower computational demands. Research underscores the importance of the Fast Library for Approximate Nearest Neighbors (FLANN) library in enhancing feature matching and the Random Sample Consensus (RANSAC) algorithm, offering a methodological framework for choosing the appropriate algorithm in panoramic compositing systems. It emphasizes balancing noise characteristics, speed, and accuracy requirements