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.
This study deals with the serviceability of reinforced concrete solid and perforated rafters with openings of different shapes and sizes based on an experimental study that includes 12 post-fire non-prismatic reinforced concrete beams (solid and perforated). Three groups were formed based on heating temperature (room temperature, 400 °C, and 700 °C), each group consisting of four rafters (solid, rafters with 6 and 8 trapezoidal openings, and rafter with eight circular openings) under static loading. A developed unified calculation technique for deflection and crack widths under static loading at the service stage has been provided, which comprises non-prismatic beams with or without opening exposed to flexure concentra
... Show MoreBackground Over the past decade there has been a growing awareness of, and interest in, the trace element concentration differences between normal and diseased tissues. Significant changes in tissue concentrations of Zinc (Zn) and Copper (Cu) have been previously reported in inflammation and cancer of certain human tissues.
Aim:(1)To correlate between Zn and Cu concentrations and the histological picture of normal and certain inflamed human tissues, namely the gall bladder (GB) the vermiform appendix (VA), visceral adipose tissue (VAT) and subcutaneous adipose tissue (SAT). (2) to detect whether there is a difference in the above-mentioned parameters between VAT and SAT. (3) to obtain recordings for trace element levels in human tissu
Isatin (1H-indole-2, 3-dione) and its analogs are an important class of heterocyclic compounds. N-benzyl isatins and Schiff bases of isatin analogs have been reported to demonstrate a variety of biological activities. This work illustrates the synthesis of new N-benzylisatin Schiff bases and studies their biological activity. Firstly, Isatin and its analogs; 5-methoxyisatin, 5-fluoroisatin reacted with benzyl iodide to obtain N-benzylated derivatives of isatins 2 (ac). Secondly, these compounds were reacted with different amines (sulphanilamide and 4-methyl sulphonyl aniline) separately, to obtain Schiff bases compounds 3 (ac) and 4 (ac), respectively. The synthesized compounds were characterized by using FT-IR and 1HNMR spectroscopy. The s
... Show MoreThe refractive indices, nD densities 𝜌, and viscosities of binary mixtures of sulfolane + n -butanol + sec- butanol + iso- butanol + tert – butanol + n-propanol and iso- propanol were measured at 298.15K. Form experimental data, excess molar volum VE , excess molar refractivity ∆nD, excess molar viscosity E and excess molar Gibbs free energy of activation of viscous flow G *E were calculated. From n-propanol – sulfolane and iso- propanol sulfolane mixtures showed negative ∆nD, n-butanol – sulfolane, sec-butanal – sulfolane, iso-butanol – sulfolane and tert- butanol sulfolane , nD was positive over the whole mole fraction rang , while VE , E and G *E show a negative deviation. The
... Show MoreThe first aim of the present study was performed to assay the activity of arginase in sera of women with uterine fibroid.. This study consisted of(50) women with uterine fibroid as patient's group and (30) healthy women as control group. The age ranged between (30-55) years for the two groups. The results showed that highly significant increas (P< 0.0001) in the arginase activity in sera of women with uterine fibroid (7.99± 0.23) I.U/L is found when compared with healthy group (0.52±0.02) I.U/L. The second aim was performed to isolate arginase from sera of women with uterine fibroids. The purification is done by addition of ammonium sulfate, dialysis, gel filtration chromatography by using sephadex G-50 and ion exchange chromatography by
... Show MoreAbstract An experiment was conducted to study the effect of Glomus mosseae and two concentration (21 and 42%) of super phosphate. They used either to be separated or together with inoculation of G. mosseae on physiological characters of Horeum Vulagera . The results showed that all treatment affected significantly especially super phosphate at the above concentration together with G. mosseae. The effects appeared as an increase in plant height , leaves area , dry weight of total plant , stem dry weight , leaves dry weight , tiller’s number , flag leaf area , dry weight of flag and also increased in CGR , RGR , RGR- NAR , LAI . The yield component increased in number of spikes, number of spikelet’s / spike, number of grain / spike, weigh
... Show MorePolyaniline organic Semiconductor polymer was prepared by oxidation polymerization by adding hydrochloric acid concentration of 0.1M and potassium per sulfate concentration of 0.2M to 0.1M of aniline at room temperature, the polymer was deposited at glass substrate, the structural and optical properties were studies through UV-VIS, IR, XRD measurements, films have been operated as a sensor of vapor H2SO4 and HCl acids.
Pulsatile drug delivery systems are time-controlled dosage forms which are designed to release the active pharmaceutical ingredient after a predetermined lag time to synchronize the disease circadian rhythm. A migraine shows circadian rhythm with a marked increase in attacks between 6 a.m. and 8 a.m.
Sumatriptan is a selective agonist at serotonin (5-Hydroxy tryptamine1 (5-HT1))receptors, is an effective treatment for acute migraine attacks.
The aim of this work is to prepare time-controlled press-coated tablet with a lag time of 5.45 hrs.
Six formulas of fast dissolving core tablets and three formulas of press-coated tablets were prepared by using direct compression method using different variables to prepa
... Show MoreThe aim of this work is to study the histological and histochemical structure of the Harderian gland in indigenous pigeons. Samples were obtained from 10 males and 10 females of adult healthy pigeons. Hematoxylin and eosin, Alcian blue (pH 2.5), periodic acid-Schiff and promo phenol blue, stains were used for paraffin section examination. The gland was teardrop like in shape, light brown to pink in color, capsulated with thin connective tissue. It was multilobular compound acinotubular in structure and lined by columnar epithelial cells. Lymphocyte, plasma cells and plasma cells with Russell bodies were present underneath the epithelia of central collecting duct and around the secretory unite. Histochemically; the
... Show MoreVitamin E, having the well known antioxidant activity through scavenging free radicals و it occurs in several isomeric forms , these isomers have relatively different functions . One of these actions is related to its ability to inhibit platelets aggregation and hence thrombosis. The present study included a total number of apparently healthy 62 males . 11of them served as standard group , treated with 100 mg aspirin /day for more than one month . Another 31 subjects were randomly grouped into 5 groups that received different daily doses of α – tocopherol : 400 IU , 800 IU and 1200 IU for 2-6 months.The remainder ( 20 ) subjects served
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