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.
The preparation, spectroscopic characterisation of complexes derived from the mixed ligands with CdII, ZnII and CoII metal ions with Schiff base, Dithiocarbamates (DTCs) and 8-Hydroxyquinoline are reported. The compounds that prepared have been defined via; chloride content, F.T-IR, UV-Vis 1H-NMR spectroscopy and C.H.N.S, as well as conductance and magnetic susceptibility.All data which collected from such methods specified complexes with 6 coordinates in solution and solid states. The biologicalactivity that is related to all the prepared compounds which were screened for their antimicrobial activitiesagainst (G+ and (G-)). The data that collected from biological activity indicate that complexes will have extra activity against such tested
... Show MoreThe preparation, spectroscopic characterisation of complexes derived from the mixed ligands with CdII, ZnII and CoII metal ions with Schiff base, Dithiocarbamates (DTCs) and 8-Hydroxyquinoline are reported. The compounds that prepared have been defined via; chloride content, F.T-IR, UV-Vis 1H-NMR spectroscopy and C.H.N.S, as well as conductance and magnetic susceptibility.All data which collected from such methods specified complexes with 6 coordinates in solution and solid states. The biologicalactivity that is related to all the prepared compounds which were screened for their antimicrobial activitiesagainst (G+ and (G- )). The data that collected from biological activity indicate that complexes will have extra activity against such teste
... Show MoreComplexes from the ligand (2-hydroxy benzaldine)-4-aminoantipyrine with some transition metal ions V(l?),Cr(lll),Fe(lll) and Co(ll) were prepared in the presence of the co-ligand 1,10-phenanthroline in alcoholic medium. These compounds were characterized by the available techniques: FT-IR ,UV-Visible ,magnetic susceptibility, Flame atomic absorption technique as well as elemental analysis and conductivity mesurments .From these spectral studies, a square pyramidal structure proposed for V(IV) complex and an octahedral geometry for Cr(III),Fe(III) and Co(II) complexes. The biological activity of the ligands and their complexes were evaluated by a gar plate diffusion technique against three human pathogenic bacterial strains: Pseudomonas ae
... Show MoreBackground: Traumatic ulcerative granuloma with stromal eosinophilia is an impressive benign chronic ulcerative lesion of the oral mucosa with vague etiopathogenesis. It was supposed to represent an oral counterpart of primary cutaneous CD30+ lymphoproliferative disorder. Histopathologically, it is characterized by mixed inflammatory infiltrate predominated by histiocytes, lymphocytes and eosinophils along with presence of scattered large atypical mononuclear cells. It has worrisome clinical presentation. It may heal spontaneously, but in most occasions it persists and never heal unless removed surgically (incisional or excisional biopsy). A rare subset may show worrisome immunohistochemical features. Follow up is highly recommended. Mat
... Show MoreAn experiment was conducted at botanical garden of Department of Biology ,College of Education (Ibn-AL –Haitham ,University of Baghdad during winter season of 2010 -2011.The aim of prsent study is to investigate the effect of Garlic (Allium sativum) extract and root extract of Ginger(Ziniber officinale)in two concentration of both extracts (20% and 30%)on growth and yield of (Cicer arietinum).The result showed that both extracts increased plant hight ,Chlorophyl content ,relative growth rate (RGR).Absolute growth rate (AGR),seeds yield .seed weight average ,biological yield ,carbohydrate and protein percentages in seeds,in comparsim with control plants .
Investigating the thermal and electrical gains and efficiencies influence the designed photovoltaic thermal hybrid collector (PVT) under different weather conditions. The designed system was manufactured by attaching a fabricated cooling system made of serpentine tubes to a single PV panel and connecting it to an automatic controlling system for measuring, monitoring, and simultaneously collecting the required data. A removable glass cover had been used to study the effects of glazed and unglazed PVT panel situations. The research was conducted in February (winter) and July (summer), and March for daily solar radiation effects on efficiencies. The results indicated that electrical and thermal gains increased by the incre
... Show MoreAttention has recently been given to finding alternative and sustainable raw material sources for wood and metal adhesives, such as polyvinyl alcohol (PVA), corn starch (CS), arabic gum (AG), and dextrins (D). Modifying polymer dispersion using unique substances, such as modifying reactive elastomer liquid (EL) using PVA, CS, AG, or D results in sufficiently moisture-resistant adhesive joins. In the present study, the physical characteristics of EL/blended with the natural polymers PVA, CS, AG, and D, based on high-density fiberboard (HDF) wood and aluminum (Al) adhesives and coatings, were investigated and compared to those of pure EL. The EL was blended with PVA, CS, AG, or D at a ratio of 60/40 (w/w) to form EL/blends. The che
... Show MoreConcrete structures is affected by a deleterious reaction, which is known as Alkali Aggregate Reaction (AAR). AAR can be defined as a chemical reaction between the alkali content in the pore water solution of the cement paste and reactive forms of silica hold in the aggregate. This internal reaction produces expansion and cracking in concrete, which can lead to loss of strength and stiffness. Carbon fiber-reinforced polymer (CFRP) is one of the methods used to suppress further AAR expansion and rehabilitate and support damaged concrete structures. In this research, thirty-six cylindrical specimens were fabricated from non-reactive and reactive concrete, which contained fused silica as
Soft red winter wheat (SRW) is characterized by high yield and relatively low protein content. In Kentucky, there is growing demand from local artisan bread bakers for regionally produced flour, requiring production of grain with increased protein content and/or strength. The objective of this two-year field experiment was to evaluate the effect of nitrogen (N) management on five cultivars of winter wheat on yield and bread baking quality traits of modern and landrace SRW cultivars (Triticum aestivum L.). All five cultivars were evaluated using two N application rates in conventional and organic production systems. All traits measured were significantly affected by the agricultural production system and N rate, although plant height
... Show MoreIn This research a Spectroscopic complement and Thermodynamic properties for molecule PO2 were studied . That included a calculation of potential energy . From the curve of total energy for molecule at equilibrium distance , for bond (P-O), the degenerated of bond energy was (4.332eV) instate of the vibration modes of ( PO2 ) molecule and frequency that was found active in IR spectra because variable inpolarization and dipole moment for molecule. Also we calculate some thermodynamic parameters of ( PO2 ) such as heat of formation , enthalpy , heat Of capacity , entropy and gibb's free energy Were ( -54.16 kcal/mol , 2366.45 kcal/mol , 10.06 kcal /k/mol , 59.52 k
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