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
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Design and Development of Smart List: A Mobile App for Creating and Managing Grocery Lists
...Show More Authors

Research in consumer science has proven that grocery shopping is a complex and distressing process. Further, the task of generating the grocery lists for the grocery shopping is always undervalued as the effort and time took to create and manage the grocery lists are unseen and unrecognized. Even though grocery lists represent consumers’ purchase intention, research pertaining the grocery lists does not get much attention from researchers; therefore, limited studies about the topic are found in the literature. Hence, this study aims at bridging the gap by designing and developing a mobile app (application) for creating and managing grocery lists using modern smartphones. Smartphones are pervasive and become a necessity for everyone tod

... Show More
View Publication Preview PDF
Crossref (4)
Clarivate Crossref
Publication Date
Wed Apr 01 2020
Journal Name
The Egyptian Rheumatologist
Predictive significance of CXCL8, CXCL10 and CXCL16 in juvenile idiopathic and rheumatoid arthritis Iraqi patients
...Show More Authors

View Publication
Scopus (12)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Design and construction of anair pollution detection system using a laser beam and absorption spectroscopy
...Show More Authors

Air pollution is one of the important problems facing Iraq. Air pollution is the result of uncontrolled emissions from factories, car exhaust electric generators, and oil refineries and often reaches unacceptable limits by international standards. These pollutants can greatly affect human health and regular population activities. For this reason, there is an urgent need for effective devices to monitor the molecular concentration of air pollutants in cities and urban areas. In this research, an optical system has been built consisting of aHelium-Neonlaser,5mWand at 632.8 nm, a glass cell with a defined size, and a power meter(Gentec-E-model: uno) where a scattering of the laser beam occurs due to air pollution. Two pollutants were examin

... Show More
View Publication Preview PDF
Scopus (5)
Scopus Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Bayesian and Non - Bayesian Inference for Shape Parameter and Reliability Function of Basic Gompertz Distribution
...Show More Authors

In this paper, some estimators of the unknown shape parameter and reliability function  of Basic Gompertz distribution (BGD) have been obtained, such as MLE, UMVUE, and MINMSE, in addition to estimating Bayesian estimators under Scale invariant squared error loss function assuming informative prior represented by Gamma distribution and non-informative prior by using Jefferys prior. Using Monte Carlo simulation method, these estimators of the shape parameter and R(t), have been compared based on mean squared errors and integrated mean squared, respectively

View Publication Preview PDF
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Synthesis and Evaluation of Platinum Nanoparticles Using F. Carica Fruit Extract and Their Antimicrobial Activities
...Show More Authors

Abstract

In this manuscript, a simple new method for the green synthesis of platinum nanoparticles (Pt NPs) utilizing F. carica Fig extract as reducing agent for antimicrobial activities was reported. Simultaneously, the microstructural and morphological features of the synthesized Pt NPs were thoroughly investigated. In particular, the attained Pt NPs exhibited spherical shape with diameter range of 5-30 nm and root mean square of 9.48 nm using Transmission Electron Microscopy (TEM) and Atomic Force Microscopy (AFM), respectively. Additionally, the final product (Pt NPs) was screened as antifungal and antibacterial agent against Candida and Aspergillus species as well as Gram-positive Staphyllococcus aureus and G

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (6)
Scopus Crossref
Publication Date
Sun Dec 14 2014
Journal Name
Molecular Crystals And Liquid Crysta
Synthesis and Mesomorphic Behavior of Two New Homologous Series Containing Azobenzene and 1,3,4-Oxadiazole Units
...Show More Authors

Two new nonsymmetrical mesogenic homologous series of terminal substituent ether (series [Vn]) and carboxy (series [VIn]) incorporating azobenzene and 1,3,4-oxadiazole group were synthesized. Both series have been All compounds thus isolated were purified and characterized by elemental analysis, Fourier Transform Infrared Spectroscopy, 1H NMR, along with thermal analysis and texture observation using Differential Scanning Calorimetry (DSC) and Polarizing Optical Microscopy (POM), respectively. All compounds of the first series exhibited liquid crystalline properties. The homologues [V1]-[V3] display a nematic mesophase, the compounds [V4]-[V7] exhibit a dimorphism behavior, nematic (N) and smectic A (SmA) mesophases, the compounds [V8] and

... Show More
Publication Date
Sun Jun 25 2023
Journal Name
Iraqi Journal Of Agricultural Sciences
EXTRACTION, FRACTIONATION, AND SEPERATIONE OF CYNAROSIDE AND SCOLYMOSIDE FROM Cynara scolymus L. GROWN IN IRAQ
...Show More Authors

Artichoke (Cynara scolymus L.) is a nutritious vegetable that grown all over the world. It is a promising herbal plant, rich in bioactive components. It is considered as medicinal plant due to its nutritional and phytochemical composition, especially high proportion of phenolic compounds. The primary aim of this study was to achieve chemical profile analyses of artichoke for different phytochemcials, especially Scolymoside and Cynaroside. Methanolic crude was extracted from Artichoke leaves by rotary evaporator and separated by column chromatography. The fractions monitored by Thin Layer Chromatography (TLC), and identified in High-Pressure Liquid Chroma

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Design and Construction of a Testing Platform and Estimating Attenuation Painting Reflectivity to Laser Beam
...Show More Authors

The project has been described the design and construction of a reliable optical testing platform used for evaluate the reflectivity of metal surfaces treated with special paintings required for laser beam attenuation. The platform comprises an Nd-YAG laser system which has been designed and fabricated with specifications to be compatible with their corresponding in laser range finder transmitters used for various applications. The reflectivity of various attenuating paintings, at different detection angles, has been observed. Moreover, the variation of the reflected energy with painting type and metal type to be painted has been studied experimentally. Results illustrated the existence of a definite angle, at which the reflectivity was max

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 31 2017
Journal Name
Journal Of Engineering
Experimental and Numerical Simulation of an Airlift Pump with Conventional and Modified Air Injection Device
...Show More Authors

The effect of air injection device on the performance of airlift pump used for water pumping has been studied numerically and experimentally. An airlift pump of dimensions 42mm diameter and 2200 mm length with conventional and modified air injection device was considered. A modification on conventional injection device (normal air-jacket type) was carried out by changing injection angle from 90  (for conventional) to 22.5  (for modified). Continuity and Navier-Stokes equations in turbulent regime with an appropriate two-phase flow model (VOF) and turbulent model (   ) in two dimensions axisymmetry flow were formulated and solved by using the known package FLUENT version (14.5). The numerical and experimental investiga

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Removal of Nickel and Cadmium Ions from Wastewater by Sorptive Flotation: Single and Binary systems
...Show More Authors

The removal of heavy metal ions from wastewater by sorptive flotation using Amberlite IR120 as a resin, and flotation column, was investigated. A combined two-stage process is proposed as an alternative of the heavy metals removal from aqueous solutions. The first stage is the sorption of heavy metals onto Amberlite IR120 followed by dispersed-air flotation. The sorption of metal ions on the resin, depending on contact time, pH, resin dosage, and initial metal concentration was studied in batch method .Various parameters such as pH, air flow rate, and surfactant concentration were investigated in the flotation stage. Sodium lauryl sulfate (SLS) and Hexadecyltrimethyl ammonium bromide (HTAB) were used as anionic and cationic surfactant re

... Show More
View Publication Preview PDF
Crossref