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.
This study deals with the impact of leadership styles in its three main dimensions (democratic, autocratic, lenient) as an independent variable of the dimensions of functional combustion (emotional stress, inhumanity, personal achievement). The research sought to achieve a set of goals, the most prominent of which are: studying the reality of the researched organization to identify the leadership patterns used in its management and its impact on the phenomenon of functional combustion, Moreover, knowing the extent of support for these established patterns and their contribution to mitigating the phenomenon of functional combustion in the organization's environment, and testing the impact of these leadership patte
... Show MoreRoller compacted concrete (RCC) is a special type of concrete with zero or even negative slump consistency. In this work, it had aimed to produce an RCC mix suitable for roads paving with minimum cost and better engineering properties so, different RCC mixes had prepared i.e. (M1, M2, M3, and M4) using specified percentages of micro natural silica sand powder (SSP) as partial replacement of (0%, 5%, 10%, and 20%) by weight of sulfate resistant Portland cement. Additionally, M-sand, crushed stone, filler, and water had been used. The results had obtained after 28 days of water curing. The control mix (M1) had satisfied the required
Analyze the relationship between genetic variations in the MTHFR gene at SNPs (rs1801131 and rs1801133) and the therapy outcomes for Iraqi patients with rheumatoid arthritis (RA). The study was conducted on a cohort of 95 RA Iraqi patients. Based on their treatment response, the cohort was divided into two groups: the responder (47 patients) and the nonresponder (48 patients), identified after at least three months of methotrexate (MTX) treatment. A polymerase chain reaction-restriction fragment length polymorphism (PCR–RFLP) technique was employed to analyze the MTHFR variations, specifically at rs1801133 and rs1801131. Overall, rs1801131 followed both codominant and dominate models, in which in
In the present study, metal complexes of Mn(II), Ni(II), Co(II), Cu(II) and Hg(II) were synthesized using new Tetraazamacrocyclic Schiff Base (5E,8E,14E,17E)-6,8,15,17-tetramethyl-1,2,3,4,4a,7,9a,10,11,12,13,13a,16,18a-tetradecahydrodibenzo [b,i][1,4,8,11]tetraazacyclotetradecine (L) derived from 1,2-diamino cyclo hexane with the acetyl acetone. Compounds have been exanimated and confirmed by fourier-transform infrared (FT-IR), ultraviolet-visible (UV-visible), proton nuclear magnetic resonance (1HNMR), carbon nuclear magnetic resonance (13CNMR), microelemental analyses (CHN), thermal analysis (TG), conductivity and magnetic susceptibility. The propose geometry for all complexes [MLCl2] structures were octahedral. Therm
... Show MoreBackground: The present study involved the following parts, the first part is evaluation of the levels of glycated hemoglobin(HbA1c), creatinine, uric acid(UA) and albumin in patients with diabetic nephropathy comparison with the group of healthy as a control group. The second part is the measurement and evaluation of oxidative stress represented in the malondihydehyde(MDA) as a biomarker of oxidative stress as well as the identification of vitamins C and E as an antioxidant in patients with diabetic nephropathy(DN) compared with the healthy group. Objective: The objective of this study is to estimate oxidative stress by calculate malondialdehyd as biomarker and evaluate some vitamins such as vit C and vit E as antioxidants in diabetic neph
... Show MoreArtichoke (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 More4-methylaniline and its Schiff base derivative were intercalated into the Bentonite clay interlayers in a solid state reaction followed by a condensation reaction to produce two organo-clay composites. X-ray diffraction was used to identify the changes in basal spacing of montmorillonite layers which exhibited noticeable alteration before and after the formation of the composites. FT-IR spectra, on the other hand, were utilized for identifying the structural compositions of the prepared materials as well as the formation of the intercalated Schiff base derivative. The surface morphology of the composites was examined by Scanning Electron Microscopy SEM and Atomic Force Microscope AFM, which reflected some differences in the surface of prepa
... Show MoreIn this work involved prepared of several new 1-cyclopentene-1,2-dicarboxylimide linked to oxadiazole and benzothiazole moiety were synthesized by two steps: The first step 2-amino-substituted-1,3,4-oxadiazoles and substituted-2-aminobenzothiazole were reaction with 1-cyclopentene-1,2-dicarboxyl anhydride producing N-( 5- substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids and N-(Substitutedbenzothiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids which in turn were dehydrated in the second step via fusion method to afford he desirable N-(5-substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxylimides and N-(Substituted benzothiazole-2-yl)1-cyclopentene-1,2-dicarboxylimides respectively. Struct
... Show MoreHashimoto Thyroiditis (HT) is the most common autoimmune thyroid disease and the commonest cause ofhypothyroidism. C-reactive protein (CRP) is synthesized in hepatocyte in response to autoimmune disorders;strongly induced by IL-6. This study aimed to estimate serum IL-6 and CRP levels in autoimmune and non-autoimmune hypothyroidism. The present study included 60 Iraqi female hypothyroid patients divided to 30autoimmune and 30 non-autoimmune, with age ranged between 24-50 years and 30 healthy controls withage ranged between 27-52 years. Serum samples were collected from study groups. The levels of thyroidhormones (TSH, T4 and T3) were determined by using automated Chemiluminescence Immunoassay (CLIA)analysis system. Detection the levels of t
... Show MoreThe compounds 3-[4̄-(4˭-methoxybenzoyloxy) benzylideneamino]-2-thioxo-imidazolidine-4-one(3)aand 4-(1-(5-oxo- 2-thioxoimidazolidin-1-ylimino)ethyl)phenyl acetate(3)b were prepared from the reaction of aromatic aldehyde or ketone(1)a,bwith thiosemicarbazide to give aryl thiosemicarbazones(2)a,b ,followed by cyclization with ethylchloroacetate in the presence of fused sodium acetate. Treatment the compounds(3)a,bwith 4- hydroxybenzenediazoniumchloride yielded the correspondings4-((4-((4-hydroxyphenyl)diazenyl)-5-oxo-2- thioxoimidazolidin-1-ylimino)methyl)phenyl 4-methoxybenzoate(4)aand4-(1-(4-((4-hydroxyphenyl)diazenyl)-5-oxo-2- thioxoimidazolidin-1-ylimino)ethyl)phenyl acetate(4)b.The new 2-thioxo-imidazolidin-4-one with esters (5-7)a,b sy
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