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 present article includes an experimental study of the behavior of dry and saturated dense sandy soil under the action of a single impulsive load. Dry and saturated dense sand models were tested under impact loads. Different falling masses from different heights were conducted using the falling weight deflectometer (FWD) to provide the single pulse energy. The responses of dense soils were evaluated at surface of soil under impact load. These responses include; displacements, velocities, and accelerations that are developed due to the impact acting at top and the displacement at different depths within the soil using the falling weight deflectometer (FWD) and accelerometers (ARH-500A waterproof, and low capacity acceleration tran
... Show MoreThis review highlighted the biochemical hypolipidemic action of some herbs and medical plants and could submit a good survery regarding intended plants and herbs as well promote and indicate the biochemical functions and importance of natural plants in medicince as a biochemical alternatives with no reverse or side effects. The present study have highlighted the biochemical hypolipidemic action of some herbs and medical plants: Daudelion Taraxacum officinale, Basil Ocimum sanctum L., dill Anethum graveolens , Celery Apium gravedense. , Fenugreek Trigonella Foenum-graccum , Grapes Vitis vinifera , olive tree Olea europea L., Green tea Comellia sinenis , Blue berry Vaccinium angnstifolium juice and Clove Eugenia caryophyllus.
Background: Morganella morganii is one of the important nosocomial pathogens that may cause urinary tract infection and bacteremia.Methods: The above bacterium was identified from 250 bacterial strains which were isolated from 220 urine samples of patients with urinary tract infection. Antimicrobial susceptibility, by using disk diffusion method, of isolates was tested against some antibiotics.Results: Two M. moganii strains were isolated from female catheterized urinary tract patients, and identified by conventional biochemical tests and API20E system at the first time in Iraq. Both of them produced urease and hemolysin. Antimicrobial susceptibility test showed that these strains are resistant to, amoxicillin-clavulanate, cephalothin, g
... Show Moreتوصيف الاساليب الارهابية وسبل مواجهتها
The research aims to identify the effect of applying administrative decentralization to an educational performance by assessing educational performance before and after the process of transferring powers from the federal government (the Iraqi Ministry of Education) to local governments (governorates) as well as identifying the appropriate central or decentralized administrative system to advance the educational reality and performance. To achieve the goal of the research, educational data was collected and analyzed, as well as the measurement of educational performance indicators and analysis during two phases, the first represents the stage of applying the central system and spanned between the academic year (2011-2012) and the
... Show MoreUnited Arab of Emirates made efforts in developing workforce in the field of nuclear energy that it had a chance to attract specialized of this field that it reflect growth in every field of life through which it take special procedures to face casas as fokoshima .the state had started to apply the UAE peaceful nuclear program by opening (Baraka)station in 2010 as to be the first in the Arab world to aim to enhance and diversification energy sources of electricity there in addition to enhance the state’s efforts to achieve economic refreshing and environmental protect.
2(2-Tetrahydropyranylthio) methyl cyclopropyl amines were synthesized from allylmercaptan through several steps. The structures of the intermediates and the final products where confirmed through IR, NMR and elemental analysis, these compounds may be of value in the treatment of diseases where free radicals are implicated in their pathogensis, since the thio and the amino groups of the synthesized compounds may act as free radical scavengers.
A silent film from Baghdad about love, war and poetry... _________________________ A new poetry book by the Iraqi poet Abdul Zahra Zaki has been published by Moment Books & Publications in an exclusively Digital Edition, entitled "Silent Film", and which subtitled "Poems of Blood, Bullets and Car Bombs", translated from the Arabic into English by Dr Adhraa A. Naser. This book is not trying to explain war, but simply to present it the way it is; the destruction it causes and the pain it leaves behind. For all who has changed forever because of war this book speaks the words of the killed and the killer. Zaki introduced the book with a line from his masterpiece The Hand Discovers describing the waves of bodies that stormed the country after t
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