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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
Sun Jun 11 2017
Journal Name
Al-academy
Shape of Round house as an Effective Strategy in the Collection of Art Education Students
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The two researchers selected the problem of research which represented with the following asking: Does the use of the shape of Round house strategy have effectiveness in the collection of students of the Department of Art Education of the subjectof teaching methods?
The research aims to "measure the effectiveness of Strategy shape of Round house in the collection of students of the Department of Art Education for the material teaching methods" and to verify the aim of the research two zeroassumptions was identified to measure the level of achievement in the subject of teaching methods of third stage students in the Department of Art Education –College of Fine Arts.
The research community included the students of Art Education Dep

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Publication Date
Mon May 27 2019
Journal Name
Al-academy
Problems of Social Networking Sites in Nurturing the Aesthetic Taste of Teenagers: زهراء صبحي خزعل
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With the growing number of Internet users, public and private arts activities have become increasingly popular. Adolescents have begun to establish aesthetic taste and new cultural values. This category is the most affected one by the published images and ideas especially in the social networking space and specifically the Facebook. It is the most important problem in their cultural composition. This research aims to detect the problems of social networking sites in nurturing the aesthetic taste of adolescents. The researcher used the analytical descriptive approach to obtain accurate information describing the current situation or depicting the social reality of adolescents. The research concluded that the public discourse in social med

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Publication Date
Thu Jan 30 2025
Journal Name
Retos
An analytical study of the availability of comprehensive knowledge marketing management in Iraqi sports institutions
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Objective: The current study aimed to prepare a measure for comprehensive knowledge marketing management. In the Iraqi sports institutions under study, identifying the extent of each dimension of comprehensive knowledge marketing management. Research methodology: This study relied on appropriate scientific methods, mainly represented by the descriptive method and the analytical method, and on the case study method because it suits the nature of the study. The study population was determined from the administrative cadres in the Iraqi Sports Federation, and the research sample numbered (86) and was represented as follows: The preparation sample numbered (50) and a percentage amounted to (58.13%), the sample of the exploratory experim

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
STUDY THE CHARACATERISTIC OF SOILS TO DETERMINE SOME TYPES OF LANDS DEGRADATION FOR MAHMUDIYA DISTRICT
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This study comprised three traverses extending parallel through the Northern, Central and Southern Mahmudiya districts, and perpendicular to the course of the Euphrates River. They were identified to collect (15) soil samples and some water samples as distributed within the land cover classes of the study area. Those classes were determined by visual interpretation and supervised classification for Landsat (TM) images obtained in August/2007. The digital classification was based on Maximum Likelihood method using six spectral bands excluding the thermal band. Chemical and physical laboratory analysis for the soil characteristics was performed to determine the types of land degradation in the study area.
The results showed that the hig

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Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Feed Concentration on the Production of Pregelatinized Starch in a Double Drum Dryer
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Double drum dryer is operated for producing pregelatinized maize starches using feed starch slurries of different
solids(7, 10 and13 g/100 g )content . Steam pressure (2,3,and 4 bar), the level of pool between the drums (4,7,and 10
cm) , and speed of drums rotation (3,4,and 6 rpm) are varied together with the feed solids content in a practical range of
values. The response of the dryer is registered by measuring several output variables, i.e. external drum temperature,
product moisture content, mass flow rate.

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Publication Date
Tue Sep 24 2019
Journal Name
Journal Of Engineering
Effect of Use Recycled Coarse Aggregate on the Behavior of Axially Loaded Reinforced Concrete Columns
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Nowadays, the use of recycled waste construction materials instead of aggregates is becoming popular in construction owing to its environmental benefits. This paper presents an experimental and analytical campaign to study the behavior of axially loaded columns constructed from recycled aggregates. The latter was used instead of natural aggregates, and they were collected from the waste of previous concrete constructions. Different concrete mixtures made from varying amounts of recycled aggregates ranged from 0 to 50% of the total coarse aggregate were conducted to achieve 28 MPa. The effect of steel fibers is another investigated variable with volumes ranged from 0 to 2% concerning concrete’s mixture. The experimental

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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Agricultural Sciences
Aneconomic analasis on demand of Iraqi imports of chicken meat for the period (1985-2013)
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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Study of the effect of some pregnancy parameters on Malon dialdehyde concentration in pregnant women
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The present study aimed to evaluate the concentration of Malon dialdehyde (MDA) in pregnant women during different stages of pregnancy (stage of pregnancy, abortion, contraceptives and parity number).The study included (120) blood samples from normal pregnant women in age of the procreating were subdivided into three trimesters of pregnancy (40/group), and (40) samples from non-pregnant women as a control group. The results showed a significant increase in MDA in three stages of pregnancy compared with the control group. The concentration of MDA increased significantly in pregnant women with multipregnancy when compared with pregnant women for the first time, and in pregnant women whom was using contraceptions compared with p

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Publication Date
Wed Jan 01 2020
Journal Name
Biochemistry And Cell Biology
EFFECT OF ADDED ALGAE POWDER (ASCOMAX) TO THE DIET ON SOME PRODUCTION TRAITS OF BROILERS
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The study was conducted in the poultry field, College of Agriculture, Al-Muthanna University from 1/3/2018 to 6/4/2018 to determine the effect of commercial Ascomax powder produced from seaweed (Ascophyllum nodocum) on some productive performance of broilers. A total of 400, one day, Ross 308 broiler chicks were used for 35 days. The chicks were randomly distributed to 4 treatments, four replicates per treatment (25 chick / replicate). The treatments were as follows: T1: (control treatment), while T2, T3 and T4 added diet by Ascomax powder by 1, 1.5 and 2 g per 1 kg of the basal diet, respectively. The results of the study showed a significant superiority (P <0.05) for the added Ascomax powder treatments compared to the treatment of control

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Scopus
Publication Date
Wed Jun 30 2021
Journal Name
Al-anbar Journal Of Veterinary Sciences
Histo-Morphology Study of the Respiratory Portion of Goat Lung (Capra Hircus) in Baghdad Province
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The Histo-mrphology were directed on the pneumonic alveoli of 6 male goats. The respiratory portion is composed of typical cuboidal epithelial cells with Clara cell, however, alveolar ducts are lined by simple squamous epithelium and alveoli were generally circular structures that opened into the alveolar conduits and alveolar sacs or respiratory bronchioles. Alveoli were made out of two kinds of cells for example Type-I pneumocytes and Type-II pneumocytes. Previous framed the mainlining epithelial cells of alveoli which were squamous in sort having noticeable perinuclear territory and central found the core, while the last were cuboidal fit as a fiddle with the midway found core and periodically found among the Sort I cells in the

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