The purpose of this study is to explore whether the adoption of Beyond Budgeting (BB) as a management accounting practice (MAP) contributes to developing intellectual capital (IC) and creating value in Iraqi companies. This requires an understanding of the views of the Iraqi managers about the nature of the information provided by this practice, which may be used to determine whether this information is relevant in the management of IC in the context of Iraq. This research aims also to explore the challenges of the adoption of the BB in planning and controlling IC in Iraq. The study adopts a qualitative approach and an interpretive paradigm. It also adopts a semi-structured interview method of collecting data from executive managers

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Food comes after air and water in terms of importance in the survival of human beings, In addition, it is the support and strength of health and support, if lost or destroyed man would die or get sick and become a heavy burden on himself and his society. Food, like other sources of life, is subject to various risks and corruption comes from countless sources. Among these dangers is the result of spontaneousness, lack of knowledge or compulsion due to the interaction of variables beyond the will of the producer and the consumer, such as pollution of water, air and environment and their reflection on food consumed by people. However, we can’t deny that some reasons of corruption are intentional and resulting from a planning in advance in

Summary of the research in English:

the research seeks to define the provisions of voluntary charity and some of its contemporary applications, so the research is after the definition of charity and voluntary charity, define the provisions of the Most important thing charity, where the one who is given charity, in the introduction, he talked about the importance of charity in social solidarity,As for the first topic ,it deait with a statement and definition of charity in the Quran,sunnah and comparative juris prudence,whil the second topic was conducted with clarifying the provisions of the ratified, the ratified,while the third topic was concerned with clarifying the application of voluntary charity contemporary investing the Mo

This research deals with the aesthetics of describing nature and the joys of urban life in the environment of Fatimid Egypt, among a group of poets, who were deceived by its enchanting beauty and breathtaking scenery, through it they depicted the reality of the life they live, and the things that involved them, as well as showing their personal culture, and the joys of life that experience, articulating this with a descriptive and analytical study, focusing on how the poet portrayed the visual scene, in an important stage of Arabic literature in Egypt.

The paper is concerned with a linguistic analysis of  the blurbs, used in advertising English and Arabic novels.  A blurb is an advertising persuasive text, written on the back cover of a book. Blurbs of selected novels are chosen as  representative examples. The selected blurbs belong to two languages, Arabic and English. The paper aims at studying the linguistic features that are characteristic of blurbs as advertising texts and making a sort of comparison between English blurbs and Arabic ones. A linguistic analysis on four levels is presented. Blurbs are tackled from the point of view of four linguistic disciplines that are phonology, syntax, semantics and discourse analysis. A reference is made to the linguistic featu

The research aims to identify the impact of using the electronic participatory learning strategy according to internet programs in learning some basic basketball skills for middle first graders according to the curricular course, and the sample of research was selected in the deliberate way of students The first stage of intermediate school.As for the problem of research, the researchers said that there is a weakness in the levels of school students in terms of teaching basketball skills, which prompted the researchers to create appropriate solutions by using a participatory learning strategy.The researchers imposed statistically significant differences between pre and post-test tests, in favor of the post tests individually and in favor of

This research aims to study the influence of organizational power on the achievement of entrepreneurship for business organizations. It is an analytical study of the views of a sample of managers in the Iraqi Ministry of Education. The research highlights the contribution that can be made from the knowledge of the theory of business organizations in achieving organizational success. The organizational power of the organization contributes to achieving entrepreneurship in the business environment and achieving a competitive position in the work environment. The research dealt with two variables: the first is the independent variable, the organizational power in its dimensions (Expend Power, Structural Power, Prestige Power). And t

The current research aims to reveal the impact of the strategy of cooperative integration of fragmented information in the acquisition of physical concepts and science processes among fourth scientific students through the null hypotheses:

1- There is no statistically significant difference at the level of significance (0.05) between the average grades of female students of the experimental group studying physics according to the strategy of cooperative integration of fragmented information and those who follow the traditional method in the test of acquiring physical concepts.

2-There is no statistically significant difference at the level of indication (0.05) between the average grades of female students of the experimen