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.
Two experiments were carried out, the first at the College of Agriculture - University of Baghdad during spring season 2017 Everest cv. class (Elite) was used to study the effect of foliar application of calcium and magnesium and addition of humic acid to the soil on potato growth and yield, The layout of the experiment was factorial within RCBD design using three replicates. Calcium and Magnesium sprayed with concentrations (0, 500, 1000 mg.L-1), while the humic acid was added to the soil with (0, 0.75 gm.m2), The second experiment included storage of tubers produced from the spring season, with to study the effect of field treatments on improving the storability of the tubers. The results showed that the treatment of calci
... Show MoreOrganic soil is problematic soils in geotechnical engineering due to its properties, as it is characterized by high compressibility and low bearing capacity. Therefore, several geotechnical techniques tried to stabilize and improve this soil type. In this study, sodium silicate was used to stabilize sand dune columns. The best sodium silicate concentration (9%) was used, and the stabilized sand dune columns were cured for seven days. The results for this soil were extracted using a numerical analysis program (Plaxis 3D, 2020).In the case of studying the effect of (L/D) (where ‘’L” and ‘’D’’ length and diameter of sand dune columns) of a single column of sand dunes stabilized with sodium silicate with a diff
... Show MoreWe aimed to examine the effect of amoxicillin and azithromycin suspensions on the microhardness of sliver-reinforced glass ionomer and nano-resin modified glass ionomer (GI). Method: Thirty discs (2mm height x 4mm diameter) of each type of GI were prepared, which were randomly assigned to amoxicillin, azithromycin, and artificial saliva groups. Microhardness was evaluated by Vickers hardness test before and after three immersion cycles. Results: The overall model (P < 0.001), before/after intervention (P < 0.001), intervention group (type of antibiotic) (P=0.013), and type of glass ionomer (P < 0.001) showed significant differences among study groups (P < 0.001). Post hoc test showed only non-significant before/after difference for Azithrom
... Show MoreAtrial fibrillation is associates with elevated risk of stroke. The simplest stroke risk assessment schemes are CHADS2 and CHA2DS2-VASc score. Aspirin and oral anticoagulants are recommended for stroke prevention in such patients.
The aim of this study was to assess status of CHADS2 and CHA2DS2-VASc scores in Iraqi atrial fibrillation patients and to report current status of stroke prevention in these patients with either warfarin or aspirin in relation to these scores.
This prospective cross-sectional study was carried out at Tikrit, Samarra, Sharqat, Baquba, and AL-Numaan hospitals from July 2017 to October 2017. CHADS2
... Show MoreIn this paper ,six new mixed metal ligand complexes are reported with Cephalexin (Ceph.H)as a primary ligand and Dimethylglyoxime (DMG) as secondary ligand with metal Chloride [MCl2 .nH2O. M=Mn(II),Co(II),Cu(II),Ni(II) and Zn(II),n=0-6] ,CrCl3.6H2O.The complexes are of (1:1:1)(Metal:Ligand: Ligand) Stoichiometry.The structures of these complexes are confirmed by using FT-IR and UV- electronic spectroscopies, magnetic moments, melting points, molar conductivity measurements and the metal % analysis revealed that the complexes analyze indicates a four coordinated as (A)=[M(HDMG) (Ceph)] .M=[Ni(II)and Zn(II).Six coordinated as (B) = K2[M(DMG)(CePh)(H2O)]. M= Mn (II),Co(II) and Cu(II) and (C)=[Cr(DMG)(Ceph)]Cl2. Interestingly, the in-vitro anti
... Show MoreA filed experiment was carried out at one of the private farms at Al-Suwaira District, Wasit Governorate during the spring season 2021, in order to evaluate the effect of adding Fulyzme plus (biofertilizer) and the foliar application of green tea extract (organic nutrient) on growth and yield of pepper plant cv. California wonder. A factorial experiment (43) was carried out using RCBD Design with three replicates. The Fulyzme plus treatment was applied with four concentrations (0, 10, 20. and 30 g. L-1). The foliar application of green tea extract was applied with three concentrations which were 0, 2 and 4 ml. L-1. Results revealed significant effects of Fulyzme plus at 30 g. L-1 and the foliar application of green tea extract at
... Show MoreThis study aimed to identify the role of servant leadership in promoting organizational citizenship behaviors in a sample of faculties of the University of Alqadisiya .It tried to answer several questions represented its problem.
The most important questions are the followings:
1- Is there enough perception among administrative leaders in the aforementioned faculties toward the concept of servant leadership? And under what level? &
... Show MoreAn effective two-body density operator for point nucleon system folded with two-body correlation functions, which take account of the effect of the strong short range repulsion and the strong tensor force in the nucleon-nucleon forces, is produced and used to derive an explicit form for ground state two-body charge density distributions (2BCDD's) and elastic electron scattering form factors F (q) for 19F, 27Al and 25Mg nuclei. It is found that the inclusion of the two-body short range correlations (SRC) has the feature of reducing the central part of the 2BCDD's significantly and increasing the tail part of them slightly, i.e. it tends to increase the probability of transferring the protons from the central region of the nucleus towards
... Show MoreIn this paper, nanofluid of TiO2/water of concentrations of 0.002% and 0.004% volume was used. This nanofluid was flowing through heat exchanger of shell and concentric double tubes with counter current flow to the hot oil. The thermal conductivity of nanofluid is enhanced with increasing concentrations of the TiO2, this increment was by 19% and 16.5% for 0.004% and 0.002% volume respectively relative to the base fluid (water). Also the heat transfer coefficient of the nanofluid is increased as Reynold's number and nanofluid concentrations increased too. The heat transfer coefficient is increased by 66% and 49% for 0.004% and 0.002% volume respectively relative to the base fluid. This study showed that the friction
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