Preferred Language
Articles
/
TxeGfpMBVTCNdQwCKtS0
Planning and controlling of intellectual capital: The role of beyond budgeting
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Nov 06 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurse–Midwives' Knowledge and Practices toward Second Stage of Labor
...Show More Authors

Objective: To assess the nurses-midwives' knowledge and practices regarding the management of second stage
of labor and to find out the association between their knowledge and practices and socio-demographic
characteristics and working years and experience.
Methodology: A descriptive study was carried out from March 22nd
, 2008 through 30th June, 2008. A purposive
sample of (75) Nurse-Midwives which was selected from (6) hospitals. A questionnaire was comprised of two
parts: (socio-demographic characteristics and the assessment tool for Nurse-Midwives' knowledge and health
practices performed by them). The questionnaire validity was determined by experts and its reliability was
determined through a pilot study. Th

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Synthesis of New Derivatives of Cephalexin with Isatin and Glycine Schiff Bases
...Show More Authors

Objectives: Two derivatives of cephalexin were synthesized by reaction with isatin-glycine Schiff base and bromoisatin-glycine Schiff base separately. Methods: Cephalexin was linked through the amine group to isatin glycine and bromoisatin glycine Schiff bases by amide bond formation. Results: These derivatives were characterized by FT-IR, H-NMR, elemental CHN analysis and then tested for their antimicrobial activity compared to cephalexin against gram-positive, gram-negative bacteria and Candida albicans fungi. Conclusion: The two compounds showed better activity against Staphylococcus aureus, compound 3b is more active against Escherichia coli, and compound 3a is more active against Klebsiella pneumonia.

Scopus (1)
Scopus
Publication Date
Tue Sep 29 2020
Journal Name
Iraqi Journal Of Science
Extraction and Purification of Lipases Enzyme from Germinating Seeds of Four Crops
...Show More Authors

Lipase enzyme has attracted a lot of attention in recent years because of its diverse biotechnological applications. The present study was conducted to screen germinated seeds of four crops, namely sunflower (Helianthus annuus), flaxor linseed (Linum usitatissimum ), peanut (Arachis hypogaea  ) and castor bean (Ricinus communis), for the activity of their lipases. to the study also included the extraction and purification of lipase from the seeds of  the most promising crop using different solvents. The results indicated that the maximum enzymatic activity (0.669 U/ml) was  obtained when 0.1 M Tris-HCl buffer extract was used after 3 days of seed germination of all the tested species, as compared to the other test solvents

... Show More
View Publication
Scopus (9)
Crossref (3)
Scopus Crossref
Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Photocatalytic removal of methylene blue dye by using of ZnS and CdS
...Show More Authors

Photocatalytic degradation of methylene blue was studied using CdS and ZnS as catalyst. The photocatalytic activity of the specimen was studied by exposing to UV-radiation. The result shows that the degradation efficiency of the dye for CdS micro-particles was 92% after 7 hours and for ZnS micro-particles was 88.29% for the same time interval.

View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Wed Dec 18 2019
Journal Name
Bulletin Of Materials Science
Investigation of optical properties and glass transition temperature of nano-epoxy matrix
...Show More Authors

View Publication
Scopus (1)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Advanced Pharmacy Education And Research
Impact of preparation techniques on formulation and characterization of captopril effervescent granules
...Show More Authors

View Publication Preview PDF
Scopus (4)
Crossref (4)
Scopus Crossref
Publication Date
Sat Apr 23 2022
Journal Name
Research Journal Of Pharmacy And Technology
Synthesis, and Antimicrobial Evaluation of New hydrazone Derivatives of (2,4-dinitrophenyl) hydrazine
...Show More Authors

In this work, novel compounds of hydrazones derived from (2,4-dinitrophenyl) hydrazine were synthesized. Benzamides derivatives and sulfonamides derivatives were prepared from p-amino benzaldehyde. Then these compounds were condensed with (2,4-dinitrophenyl) hydrazine through Imine bond formation to give hydrazones compounds. The compounds were characterized using FT-IR (IR Affinity-1) spectrometer, and 1HNMR analyses. The majority of the compounds have a moderate antimicrobial activity against “Gram-positive bacteria staphylococcus Aureus, and staphylococcus epidermidis, Gram-negative bacteria Escherichia coli, and Klebsiella pneumoniae, and fungi species Candida albicans” using concentrations of 250 µg\ml.

View Publication Preview PDF
Scopus (9)
Crossref (2)
Scopus Crossref
Publication Date
Thu Jan 07 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Efficacy and Safety of Sacral Neuromodulation in Treatment of Refractory Overactive Bladder
...Show More Authors

View Publication
Scopus (2)
Scopus Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Detection of Mineral and Microbial Contaminants in some Types of Imported Meat
...Show More Authors
Abstract<p>The main target of the current study is to investigate the microbial content and mineral contaminants of the imported meat available in the city of Baghdad and to ensure that it is free from harmful bacteria, safe and it compliances with the Iraqi standard specifications. Some trace mineral elements such as (Iron, Copper, Lead, and Cadmium) were also estimated, where 10 brands of these meats were collected. Bacteriological tests were carried out which included (total bacterial count, <italic>Staphylococcus</italic> bacteria, <italic>Salmonella</italic> bacteria). The results showed highest number of total bacterial count 13×10<sup>5</sup> CFU/g in F8 bra</p> ... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Wed May 03 2017
Journal Name
Petroleum Science And Technology
Investigation of non-Newtonian flow characterization and rheology of heavy crude oil
...Show More Authors

View Publication
Crossref (33)
Crossref