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Planning and controlling of intellectual capital: The role of beyond budgeting
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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 and management accountants of 20 companies in the four major economic sectors in Iraq. Of the sampled participants, 90% support the adoption of the philosophy of BB for planning and controlling of IC in their organisations. In addition, they confirm that the BB philosophy is based on new techniques that can eliminate the disadvantages of traditional budgeting. This study examines the contribution of the SM in supporting, establishing, and developing IC that is lacking in the literature. This study also examines the main problem that has not been studied in the Iraqi economy, which is whether the management and development IC will create new sources of value in Iraq instead of its dependence on oil as the main source of value for the country.

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Publication Date
Mon Oct 14 2019
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Short Term Effectiveness of Gamma Knife Radiosurgery in the Management of Brain Arteriovenous Malformation
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AIM: To evaluate the short-term effectiveness of Gamma knife radiosurgery as a modality of treatment of brain arteriovenous malformation. METHODS: Sixty-three patients with arteriovenous brain malformations underwent Gamma knife radiosurgery included in this prospective study between April 2017 and September 2018 with clinical and radiological with MRI follow up was done at three months and six months post-Gamma knife radiosurgery. By the end of the 12th-month post-Gamma knife radiosurgery, the patients were re-evaluated using digital subtraction angiography co-registered with M.R.I. During the 12 months follow up, CT scan or MRI was done at any time if any one of the patients᾽ condition deteriorated or developed signs and s

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Publication Date
Thu Feb 01 2024
Journal Name
Civil Engineering Journal
Effects of GFRP Stirrup Spacing on the Behavior of Doubly GFRP-Reinforced Concrete Beams
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This study investigates the impact of varying glass fiber-reinforced polymer (GFRP) stirrup spacing on the performance of doubly GFRP-reinforced concrete beams. The research focuses on assessing the behavior of GFRP-reinforced concrete beams, including load-carrying capacity, cracking, and deformability. It explores the feasibility and effectiveness of GFRP bars as an alternative to traditional steel reinforcement in concrete structures. Six concrete beams with a cross-section of 300 mm (wide) × 250 mm (deep), simply supported on a 2100 mm span, were tested. The beams underwent four-point bending with two concentrated loads applied symmetrically at one-third of the span length, resulting in a shear span (a)-to-depth (h) ratio of 2.

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Publication Date
Wed Sep 19 2018
Journal Name
Biomedical And Pharmacology Journal
Influence of Silver Nanoparticles on the Specific Properties of Acrylic Resin for Ocular Prosthesis
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Scleral acrylic resin is widely used to synthesize ocular prosthesis. However, the properties of this material change over time, thus requiring the prosthesis to be refabricated. Many studies were conducted to improve these properties by reinforcing this material with nanoparticles. This study aims to evaluate the effect of silver nanoparticle powder on the mechanical properties (transverse flexural strength, impact strength, shear bond strength, surface microhardness, and surface roughness) of scleral acrylic resin used for ocular prostheses. Two concentrations were selected from the pilot study and evaluated for their effects on scleral acrylic resin properties. According to the pilot study, 0.01 and 0.02wt% AgNPs powder improved

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Publication Date
Wed Aug 31 2022
Journal Name
Mathematical Modelling Of Engineering Problems
Evaluation of Al-Ishaqi Irrigation Project: A Case Study Eastern Canal of the Project
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An evaluation the performance of the irrigation system for the Al-Ishaqi irrigation project for the Eastern Canal was conducted to identify management strategies that can be used to improve the operation and performance of the irrigation system. The study area is located in Salah al-Din G.0overnorate, Iraq. The field work included determining the moisture content of the soil before and after irrigation, measuring the inflow of the field to find the depth of the applied water, field monitoring, and measuring the depth of the root zone for each irrigation process. Field measurements showed that the average efficiency of water application for the two fields (A, and B) are 59.81% and 38.6%, respectively. The results of the efficiency of

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Publication Date
Mon Jan 01 2024
Journal Name
Iraqi Journal Of Hematology
Evaluation of Vitamin D level in thalassemia patients: The experience of a single center
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Publication Date
Sat Jan 01 2022
Journal Name
Thermal Science
Experimental investigation of the thermal performance of wet cooling tower with splash fills packing
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With the increasing intensity of the ecological and environmental problems and the scarcity of fresh water, this paper was introduced to investigate the ability to use treated wastewater as a cooling media via studying its behavior throughout a cooling tower. The simultaneous transfer of heat and mass from the treated wastewater to air over splash-fill packing arranged in a zigzag manner was studied. The characteristic of the cooling tower, the outlet water temperature, and the rejected heat were investigated as the water-to-air ratio and inlet water temperature were varied. The core results show that the cooling tower of the tower decreases with increasing water-to-air ratio, and increases with the raise of inlet water temperature.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Importance of New Use of Concrete in Iraq Analysis of Development And Use of Concrete in Architecture
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Since its invention by the Ancient Romans and later developed during the mid-18th century, the concrete structure and finish, has been considered as the most powerful, practical, economic and constructional material that meets the building’s architectural and aesthetical requirements. By creating unique architectural forms, the pioneer architects used concrete widely to shape up their innovative designs and buildings.

The pre-mixed ultra-high performance concrete which manufactured by Lafarge.

The transparent concrete and cement that allow the light beams to pass through them, introduces remarkable well-lit architectural spaces within the same structural criteria. This product is a recyclable, sustainab

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Publication Date
Wed May 26 2021
Journal Name
Pharmaceuticals
Pt(II)-Thiocarbohydrazone Complex as Cytotoxic Agent and Apoptosis Inducer in Caov-3 and HT-29 Cells through the P53 and Caspase-8 Pathways
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In this study, a platinum(II) complex ([Pt(H2L)(PPh3)] complex) containing a thiocarbohydrazone as the ligand was tested as an anti-proliferative agent against ovarian adenocarcinoma (Caov-3) and human colorectal adenocarcinoma (HT-29) through MTT assays. Apoptotic markers were tested by the AO/PI double staining assay and DNA fragmentation test. Flow cytometry was conducted to measure cell cycle distribution, while the p53 and caspase-8 pathways were tested via immunofluorescence assay. Results demonstrated that the cytotoxic effect of the Pt(II)- thiocarbohydrazone complexes against Caov-3 and HT-29 cells was highly significant, and this effect triggered the activation of the p53 and caspase-8 pathways. Besides, apoptosis stimulated by th

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The correlation between identifying needs and choosing the appropriate productive art for use / primary health care centers as an example
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        The purpose of the study is to identify the need to improve health services in Iraq by determining the efficiency of service in health care centres and working on exploiting limited resources through choosing the most efficient technological art represented by using precast concrete technology to fill the shortfall in the establishment health centres for primary care and to explain the impact of this on saving resources, time, and increasing production efficiency. To achieve this, the quantitative analysis adopted as a methodology in the study by determining the size of the deficit in the infrastructure of health centres for primary care according to the standard of a he

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and Analyzing The Causal Relationship between Investing Government Expenditure non-oil GDP in Iraq For The Period (1990-2011)
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The investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic  sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum  revenues as an essential  resource of financing government expenditure , as  the contribution of petroleum  sector in GDP is large in proportions to other economic sectors  contribution.

 The relationship between investing government expenditure, and non-oil GDP  is about to be not existent during the

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