Impact of Management Accounting Techniques on Achieve Competitive Advantage

Presently, economic and technological developments are growing faster in an unparalleled way. In that regard, it has made intense competitive and significant role in supporting the economy. Also, it is considered as the most affected one by technological developments such information technology. The study covers seven Iraqi for soft drink firms a survey was conducted using a quantitative approach where the researchers distributed 64 questionnaires to select respondents. The response rate was 78 percent out of the total questionnaires distributed. Management accounting techniques is an independent variable which consists of six tools, namely, TQM (1)BPR(2)ABM (3)ABC (4)TC (5)JIT (6)and was examined in relation to competitive advantage factors as a dependent variable which comprises cost leadership, differentiation and focus. The value of the study is that it points out the influence of Management Accounting Techniques on competitive advantage factors in Iraqi soft drink firms in order to improve firm performance and efficiency. The second aim of this study is to address this gap between the theory and practice of management accounting by exploring the extent of the application of managerial accounting techniques and influence on strategic competitive advantage factor in (ISDFs). The aim of study is to determining the influential role of information systems upon the competitive strategies, in (ISDFs) that follows the competitive advantage which they seek to achieve. The entropy maximum general method has been used to analyze the questionnaire survey. The findings reveal that there is a significant positive relationship between Management Accounting Techniques and competitive advantage.Keywords:, Management Accounting Techniques, Competitive Advantage, entropy, Iraqi Soft Drinks Firms.(1) Total Quality Management (2) Business Process Reengineering (3) Activity Based Management (4) Activity basic cost (5) Target Costing (6) Just in Tim

Engagement of the PFC in consolidation and recall of recent spatial memory

The standard model of system consolidation proposes that memories are initially hippocampus dependent and become hippocampus independent over time. Previous studies have demonstrated the involvement of the medial prefrontal cortex (mPFC) in the retrieval of remote memories. The transformations required to make a memory undergo system's consolidation are thought to require synaptic plasticity. In this study, we investigated the participation of the mitogen-activated protein kinase (MAPK)/ERK pathway in acquisition, memory consolidation, and recent memory recall of the Morris water maze (MWM) task using a 1-d training protocol. To this end, bilateral injections of the MEK inhibitor U0126 into the rat mPFC were performed. The injection of the MEK inhibitor in the mPFC did not affect the acquisition of the MWM. However, MEK inhibitor resulted in impairments on recent memory retrieval either when applied at the end of the learning phase (memory consolidation) or prior to the retention test. The results strongly support the concept that recently acquired and consolidated spatial memories require the mPFC, and that local activation of the MAPK/ERK pathway in the mPFC is necessary for the consolidation and recall of recent memories.Fil: Leon, Wanda C.. McGill University; CanadáFil: Bruno, Martin. McGill University; Canadá. Universidad Nacional de Cuyo; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - San Juan; ArgentinaFil: Allard, Simon. McGill University; CanadáFil: Nader, Karim. McGill University; CanadáFil: Cuello, A. Claudio. McGill University; Canad

Memory as a new therapeutic target

This review aims to demonstrate how an understanding of the brain mechanisms involved in memory provides a basis for; (i) reconceptualizing some mental disorders; (ii) refining existing therapeutic tools; and (iii) designing new ones for targeting processes that maintain these disorders. First, some of the stages which a memory undergoes are defined, and the clinical relevance of an understanding of memory processing by the brain is discussed. This is followed by a brief review of some of the clinical studies that have targeted memory processes. Finally, some new insights provided by the field of neuroscience with implications for conceptualizing mental disorders are presented

Human-AI Teaming During an Ongoing Disaster: How Scripts Around Training and Feedback Reveal this is a Form of Human-Machine Communication

Humans play an integral role in identifying important information from social media during disasters. While human annotation of social media data to train machine learning models is often viewed as human-computer interaction, this study interrogates the ontological boundary between such interaction and human-machine communication. We conducted multiple interviews with participants who both labeled data to train machine learning models and corrected machine-inferred data labels. Findings reveal three themes: scripts invoked to manage decision-making, contextual scripts, and scripts around perceptions of machines. Humans use scripts around training the machine—a form of behavioral anthropomorphism—to develop social relationships with them. Correcting machine-inferred data labels changes these scripts and evokes self-doubt around who is right, which substantiates the argument that this is a form of human-machine communication

eIF2α Phosphorylation Bidirectionally Regulates the Switch from Short- to Long-Term Synaptic Plasticity and Memory

SummaryThe late phase of long-term potentiation (LTP) and memory (LTM) requires new gene expression, but the molecular mechanisms that underlie these processes are not fully understood. Phosphorylation of eIF2α inhibits general translation but selectively stimulates translation of ATF4, a repressor of CREB-mediated late-LTP (L-LTP) and LTM. We used a pharmacogenetic bidirectional approach to examine the role of eIF2α phosphorylation in synaptic plasticity and behavioral learning. We show that in eIF2α+/S51A mice, in which eIF2α phosphorylation is reduced, the threshold for eliciting L-LTP in hippocampal slices is lowered, and memory is enhanced. In contrast, only early-LTP is evoked by repeated tetanic stimulation and LTM is impaired, when eIF2α phosphorylation is increased by injecting into the hippocampus a small molecule, Sal003, which prevents the dephosphorylation of eIF2α. These findings highlight the importance of a single phosphorylation site in eIF2α as a key regulator of L-LTP and LTM formation

Inhibition of group I metabotropic glutamate receptors reverses autistic-like phenotypes caused by deficiency of the translation repressor eIF4E binding protein 2

Exacerbated mRNA translation during brain development has been linked to autism spectrum disorders (ASDs). Deletion of the eukaryotic initiation factor 4E (eIF4E)-binding protein 2 gene (Eif4ebp2), encoding the suppressor of mRNA translation initiation 4E-BP2, leads to an imbalance in excitatory-to-inhibitory neurotransmission and ASD-like behaviors. Inhibition of group I metabotropic glutamate receptors (mGluRs) mGluR1 and mGluR5 reverses the autistic phenotypes in several ASD mouse models. Importantly, these receptors control synaptic physiology via activation of mRNA translation. We investigated the potential reversal of autistic-like phenotypes in Eif4ebp2(−/−) mice by using antagonists of mGluR1 (JNJ16259685) or mGluR5 (fenobam). Augmented hippocampal mGluR-induced long-term depression (LTD; or chemically induced mGluR-LTD) in Eif4ebp2(−/−) mice was rescued by mGluR1 or mGluR5 antagonists. While rescue by mGluR5 inhibition occurs through the blockade of a protein synthesis-dependent component of LTD, normalization by mGluR1 antagonists requires the activation of protein synthesis. Synaptically induced LTD was deficient in Eif4ebp2(−/−) mice, and this deficit was not rescued by group I mGluR antagonists. Furthermore, a single dose of mGluR1 (0.3 mg/kg) or mGluR5 (3 mg/kg) antagonists in vivo reversed the deficits in social interaction and repetitive behaviors (marble burying) in Eif4ebp2(−/−) mice. Our results demonstrate that Eif4ebp2(−/−) mice serve as a relevant model to test potential therapies for ASD symptoms. In addition, we provide substantive evidence that the inhibition of mGluR1/mGluR5 is an effective treatment for physiological and behavioral alterations caused by exacerbated mRNA translation initiation. SIGNIFICANCE STATEMENT Exacerbated mRNA translation during brain development is associated with several autism spectrum disorders (ASDs). We recently demonstrated that the deletion of a negative regulator of mRNA translation initiation, the eukaryotic initiation factor 4E-binding protein 2, leads to ASD-like behaviors and increased excitatory synaptic activity. Here we demonstrated that autistic behavioral and electrophysiological phenotypes can be treated in adult mice with antagonists of group I metabotropic glutamate receptors (mGluRs), which have been previously used in other ASD models (i.e., fragile X syndrome). These findings support the use of group I mGluR antagonists as a potential therapy that extends to autism models involving exacerbated mRNA translation initiation