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.
The study aims at knowing the relationship between retirement problems and psychological flexibility, besides identifying the difference of retirement problems and psychological flexibility due to the wok place variable and sex variable.
The study sample consists of 250 registered retirees in both associations of the government and the UNRWA. The researcher had prepared and used a retirement problems scale and a psychological flexibility scale. The study findings show the following:
- The economic problems were greatly common by a relative weight of 76.3 %.
- The psychological compatibility was the most widespread domain in the psychological fl
The modern industrial projects and complexes that adopt ecological systems, and renewable, clean and environmentally friendly energy, not only contribute to the development of an environmentally friendly production method but can achieve long-term economic and industrial development by preserving environmental resources. The ecological industrial systems and modern industrial technologies are the ideal solutions to rationalize excessive use and preserve the elements of the environment and natural resources, the most important of which is the existence of several methods and programs for the development of industrial sites, and there is important to adopt mechanisms and programs to sol
The majority of statisticians, if not most of them, are primarily concerned with the theoretical aspects of their field of work rather than their application to the practical aspects. Its importance as well as its direct impact on the development of various sciences. Although the theoretical aspect is the first and decisive basis in determining the degree of accuracy of any research work, we always emphasize the importance of the applied aspects that are clear to everyone, as well as its direct impact on the development of different sciences. The measurements of public opinion is one of the most important aspects of the application of statistics, which has taken today, a global resonance and has become a global language that everyone can
... Show MoreIn this work, an investigation for the dynamic analysis of thin composite cylindrical and spherical shells is presented. The analytical solution is based upon the higher order shear deformation theory of elastic shells from which the developed equations are derived to deal with orthotropic layers. This will cover the determination of the fundamental natural frequencies and mode shapes for simply supported composites cylindrical and spherical shells.
The analytical results obtained by using the derived equations were confirmed by the finite element technique using the well known Ansys package. The results have shown a good agreement with a maximum percentage of discrepancy, which gives a confidence o
... Show MoreA new series polymers was synthesized from reaction starting material Bisacodyl A or [(2-Pyridinylmethylene) di-4, 1-phenylene di acetate] with hydrogen bromide, then the products were polymerized by addition polymerization from used adipoyl and glutaroyl chloride. The structure of these compounds was characterized by FT-IR, melting points, TLC, X-Ray, DSC and 1H-NMR for starting material. These compounds were also screened for their antibacterial activists?
In this work, silver (Ag) self-metallization on a polyimide (PI) film was prepared through autocatalytic plating. PI films were prepared through the solution casting method, followed by etching with potassium hydroxide (KOH) solution, sensitization with tin chloride (SnCl2), and the use of palladium chloride (PdCl2) to activate the surface of PI. Energy-dispersive X-ray analysis (EDX) showed the highest peak in the (Ag) region and confirmed the presence of AgNPs. The diffraction peaks at 2θ = 38.2°, 44.5°, 64.6°, and 78.2° represented the 111, 200, 220, and 311 planes of Ag, respectively. The FT–IR an
... Show MoreThe main purpose of this paper is to study feebly open and feebly closed mappings and we proved several results about that by using some concepts of topological feebly open and feebly closed sets , semi open (- closed ) set , gs-(sg-) closed set and composition of mappings.
Catalase (EC 1.11.1.6) is a well known enzyme which exists in almost all living creatures exposing to oxygen (such as plants, bacteria, and animals). It is a very necessary enzyme to protect the cell from oxidative detriment by reactive oxygen species (ROS). The aim of this study is the partial purification and characterization of Catalase enzyme from Banana peels. In this study, fresh banana peels are treated with 70 % ethanol ,further separated with chloroform ,water and ethyl acetate respectively .The supernatant of the enzymatic sample which is treated with chloroform is loaded into gel filtration column with Sephadex G-100 (1.0 x 90 cm) equilibrated with pH7 buffer media (phosphate buffer 0.1 M). Kinetic studies of the purified en
... Show MoreIraqi kaolin was used for the preparation and characterization of NaY zeolite for biodiesel production via esterification reaction. Oleic acid was used usually as a typical simulated feedstock of high acid number for the esterification reaction.
The chemical composition for the prepared Nay zeolite is as following: (Ca2.6Na1.K0.1)(Al6.3Si17.7)O48.16H2O, the silica to alumina ratio in the prepared catalyst was found equal to 2.6 and Na2O content was 12.26 wt. %, with relative crystallinity equal to 147.4 % obtained by the X-ray diffraction. The surface area result shows that the prepared catalyst has 330 m2
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