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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
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Monetary Policy in Neutralizing Oil Price Fluctuations on the Gross Domestic Product in Iraq for the Period (1990-2019)
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The research aimed to measure the reality of monetary policy and its role in neutralizing the impact of fluctuations in total domestic oil prices, through the most important monetary policy variable (money supply). An example of this is using a simple technique in the previous example, turning it into a straightforward user interface by (Judd and Kunee). After estimating the impact of the policy with the domestic gross domestic oil prices in Iraq, the effect of fluctuations in the domestic gross domestic oil prices in the simple regression model, while the morale of oil prices was not proven with a negative sign, while the morale of money supply and their impact on the increase of the domestic was proven in the multiple regressio

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Publication Date
Sat Dec 28 2024
Journal Name
Journal Of Physical Education
Decision-making by the administrative bodies of sports clubs participating in the Iraqi Premier League for football for the 2022-2023 season.
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The research aimed to study the decision-making of the administrative bodies of sports clubs participating in the Iraqi Football Premier League for the 2022-2023 season. The researchers used the descriptive approach (survey study) to suit the nature of the research. The research community is represented by members of the administrative bodies of the sports clubs participating in the Iraqi Premier Football League for the 2022-2023 season, who number (177) members of the administrative body. The researchers used the questionnaire to collect the necessary data to achieve the goal of researching The method of applying a questionnaire aimed to identify the decision-making of the administrative bodies of sports clubs. The most important r

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Some New Benzimidazole Derivatives
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In this paper the new starting material 2-(5-chloro-1H-benzo[d]imidazole-2-yl) aniline (1) was synthesized by the condensation reaction of 4-chloro-o-phenylenediamine and anthranilic acid .The new Mannich base derivatives were synthesized using formaldehyde and different secondary amines to synthesize a new set of benzimidazole derivatives(2-5). Also, the new Schiff-base derivatives (6-10) were synthesized from the reaction of compound (1) with various aromatic aldehydes and the closure-ring was done successfully using mercapto acetic acid to get the new thiazolidine derivatives(11-12).These new compounds were characterized using some physical techniques like:FT-IR Spectra and 1HNMR Spectra.

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Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Oscillator Strength and Quantum Efficiency of Fluoranthene Molecule
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The fluorescence and absorption spectra of Fluoranthene dissolved in
cyclohexane and ethanol were studied and analyzed. The effect of the
concentration of this molecule and the polarity of the solvents on the spectral
shifts and on relative intensity has been investigated. A computational program
was written in order to convert the spectra from grapher to data. Some
photophysical parameters such as oscillator strength and quantum efficiency have
been calculated. Fluorescence quantum efficiency of Fluoranthene was measured
relative to Quinine Sulfate (QS) in 1N H2SO4. The obtained values were (0.5) in
cyclohexane and (0.45) in ethanol

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
EFFICIENCY SPIHT IN COMPRESSION AND QUALITY OF IMAGE
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Image compression is an important tool to reduce the bandwidth and storage
requirements of practical image systems. To reduce the increasing demand of storage
space and transmission time compression techniques are the need of the day. Discrete
time wavelet transforms based image codec using Set Partitioning In Hierarchical
Trees (SPIHT) is implemented in this paper. Mean Square Error (MSE), Peak Signal
to Noise Ratio (PSNR) and Maximum Difference (MD) are used to measure the
picture quality of reconstructed image. MSE and PSNR are the most common picture
quality measures. Different kinds of test images are assessed in this work with
different compression ratios. The results show the high efficiency of SPIHT algori

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Publication Date
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Modeling and Simulation of a Fire Tube Boiler
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Publication Date
Sun Dec 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Liquid-Liquid Equilibria of N-Methylpyrrolidone and Hydrocarbon
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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measurement and analysis of financial liberalization in Iraq
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Abstract :                                                                                                            

In light of the trend of the countries of t

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Incidence of nutritional anemia in baghdad and baquba
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Anaemia is one of the most important problems of malnutrition in the world, especially in countries developing and anemia is associated inextricably important public health and HIV and morbidity and reduced mental capacity This study aims to determine the incidence of anemia for the period 1999-2000 among healthy adults outwardly and its relationship with some variablesjob related study sample included 200 male and 200 Antymn but the cities of Baghdad and Baquba reviewers for central labs

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Publication Date
Tue Oct 30 2018
Journal Name
Iraqi Journal Of Physics
Synthesis and characterization of nanocrystalline copper sulfide powders
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Nanocrystalline copper sulphide (Cu2-xS) powders were synthesized by chemical precipitation from their aqueous solutions composed of different molar ratio of copper sulfate dehydrate (CuSO4.5H2O) and thiorea (NH2)2CS as source of Cu+2, S-2 ions respectively, and sodium ethylene diamine tetra acetic acid dehydrate (EDTA) as a complex agent. The compositions, morphological and structural properties of the nanopowders were characterized by energy dispersive spectroscopy (EDS), scanning electron microscope (SEM), and X-ray diffraction (XRD), respectively. The compositional results showed that the copper content was high and the Sulfur content was low for both CuS and Cu2S nanopowders. SEM images shows that all products consist of aggregate o

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