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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
Mon Dec 01 2014
Journal Name
Agricultural Mechanization In Asia, Africa And Latin America
Determination of the suitability period of S-3 diesel oil when used in tractor engines
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The diesel oil type S-3 specified for diesel engine has limited the suitability for diesel trucks for 8000 km, but didn't clarify its suitability if used in tractor engines.It is known that the work style of farm tractor differs from that of other vehicles where tractors are used for all the activities in sever conditions and under the complete usage of the available power and capability, so there is no sign or indication of the usage period of this oil in tractor's engine. The oil has been used on Cirta C6806 tractors. The manual book of the tractor's engine, Deutz recommends changing the oil every 100 hrs. Therefore the main goal of this research is to give the recommended working hours for S-3 diesel oil when used in farm tractor engines

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Study the Effect of Face Sheets Material on Strength of Sandwich Plates with Circular Hole
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This study aims to investigate the effect of changing skins material on the strength of sandwich plates with circular hole when subjected to mechanical loads. Theoretical, numerical and experimental analyses are done for sandwich plates with hole and with two face sheet materials. Theoretical analysis is performed by using sandwich plate theory which depends on the first order shear deformation theory for plates subjected to tension and bending separately. Finite element method was used to analyse numerically all cases by ANSYS program.

The sandwich plates were investigated experimentally under bending and buckling load separately. The relationship between stresses and the ratio of hole diameter to plate width (d/b) are built, by

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
EFFECT OF THE SAND MOULD ADDITIVES ON SOME MECHANICAL PROPERTIES OF CARBON STEEL CK45 CASTS
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The research targets study of influence of additives on sand mold’s properties and, consequently, on
that of carbon steel CK45 casts produced by three molds. Three materials were selected for addition
to sand mix at weight percentages. These are sodium carbonates, glycerin and oat flour. Sand molds
of studied properties were produced to get casts from such molds. The required tests were made to
find the best additives with respect to properties of cast. ANSYS software is used to demonstrate
the stresses distribution of each produced materials. It is shown that the mechanical properties of
casts produced is improved highly with sodium carbonates and is less with oat flour and it is seem a
few with glycerin additives

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Publication Date
Sun Dec 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Effect of Hydroxychloroquine Drugs on Amino Acids in the Kidneys of White Mice (Mus musculas)
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Hydroxychloroquine (HQC) and chloroquine drugs belong to a class of drugs known as 4-aminoquinoline, its structure weak bases due to the presence of the essential side chain, and this chain contributes to the accumulation of drugs in the intracellular parts. A 21 mice were taken and divided into three groups, the first group (A) was the control group that administered oral distilled water for 30 days, and the second group (B) treated group that was dose with 15 mg/kg/day of drug for 30 days, and the third group (C) was the treated group by injected drug with a concentration of 30 mg/kg/day for 30 days also. The result of amino acids studied in the kidney of adult white mice (Mus musculus) showed the presence of (18) amino acid represented:

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Microscopic calculations of the electric Quadrupole transition strengths of Be isotopes (9, 10, 12, 14)
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Electric Quadrupole transitions are calculated for beryllium isotopes (9, 10, 12 and 14). Calculations with configuration mixing shell model usually under estimate the measured E2 transition strength. Although the consideration of a large basis no core shell model with 2ℏtruncations for 9,10,12 and14 where all major shells s, p, sd are used, fail to describe the measured reduced transition strength without normalizing the matrix elements with effective charges to compensate for the discarded space. Instead of using constant effective charges, excitations out of major shell space are taken into account through a microscopic theory which allows particle–hole excitations from the core and model space orbits to all higher orbits

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Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Effect of cold atmospheric plasma on the wound of diabetic rats by FE-DBD system
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This study explains the effect of non-thermal (cold) plasma on wound of diabetic rats by (FE-DBD) system, 3cm probe diameter is used. The output power was ranged from (12-20) W. The effect of non-thermal plasma on wounds of a diabetic was observed with different exposure durations (20,30) sec., the plasma exposure duration decreases the sugar level in blood and the diameter of the wound. These results indicate the cold plasma can be used to enhance the insulin level (i.e., blood sugar) and wounds treatment.

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Analysis of computer textbooks content for intermediate stage according to the theory of multiple intelligence
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The purpose of current study is to analyze the computer textbooks content for intermediate stage in Iraq according to the theory of multiple intelligence. By answering the following question “what is the percentage of availability of multiple intelligence in the content of the computer textbooks on intermediate stage (grade I, II) for the academic year (2017-2018)? The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea for registration. The research tool was prepared according the Gardner’s classification of multiple intelligence. It has proven validity and reliability. The study found the percentage of multiple intelligence in the content of computer textbooks for the in

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Publication Date
Thu Oct 01 2015
Journal Name
Applied Research Journal
Experimental Study of the Behavior of Composite Concrete Castellated Steel Beams Subjected to Pure Bending
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The aim of this study is to investigate the behavior of composite castellated beam in which the concrete slab and steel beam connected together with headed studs shear connectors. Four simply supported composite beams with various degree of castellation were tested under two point static loads. One of these beams was built up using standard steel beam, i.e. without web openings, to be a reference beam. The other three beams were fabricated from the same steel I-section with various three castellation ratios, (25, 35, and 45) %. In all beams the concrete slab has the same section and properties. Deflection at mid span of all beams was measured at each 10 kN load increment. The test results show that the castellation process leads to

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Publication Date
Thu Oct 01 2015
Journal Name
International Journal Of Current Engineering And Technology
Synthesis of Gold Nanoparticle in the form of Paper Willow by Hot Chemical Reduction Method
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Abstract: Colloidal gold nanoparticles (ringworm Palm or in the form of paper willow) have been prepared from HAuCl4 containing aqueous solution by hot chemical reduction method. The colloidal gold nanoparticles were characterized by SEM, EDX, and UV-VIS absorption spectroscopy. It was found that the variation of reduction time from boiling point affects the size of the nanoparticles and also in chemical reduction approach the size of nanoparticles can be controlled by varying the amount of variation the volume of reductant material with respect to the volume of HAuCL4.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study of some effective factors on the production of garamicidin from locally isolated Bacillus brevis
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The optimum cultural conditions for garamicidin production by local isolate B.brevis were studied.Best result was obtained when the isolate B.brevis was grown on media composed of 1%glucose as carbon source,1% ammonium chloride as a nitrogen source ,0.5% Dipotassium hydrogen orthophosphate as a phosphate source and after 48 hours of incubation at 30C .Garamicidin has been extracted and purified through acid precipition and then extracted by organic solvent (ether& acetone ).Using HPLC the garamicidin antibiotic showed three types A,B and C garamicidin .

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