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.
Peer-Reviewed Journal
The antioxidant and antibacterial activities of ethanolic extract and phenolic compounds extract of Lemon balm (Melissa officinalis) and Oregano (Oreganum vulgare) plants were studied; the phenolic content and the relationship between these compounds and the above activities were also investigated. The results showed that the Lemon balm had the highest phenolic content (56.5% mg g) and the phenolic content of Oregano was twice lower than Lemon balm. Lemon balm has the highest antioxidant activity which causes lipid peroxidation inhibition activity of linoleic acid (90.5%), this activity was more than ?-tocopherole antioxidant activity (79.3 %). It was found that the main source of antioxidant activity o
... Show MoreMastitis is an udder tissue inflammation which has infected various species of animals. It happens through several types of pathogenic bacteria, particularly Streptococcus agalactiae. GBS is a leading cause of cow mastitis. In our sample, 9.52% of Streptococcus agalactiae were isolated which were collected from bovine mastic milk and identified by biochemical tests such as catalase, oxidase, Production of indole, fermentation of sugar, an examination of antibiotic sensitivity, CAMP test and group kits of Lancefield. The results showed that all Streptococcus agalactiae isolate was diagnosed by CAMP test by the appearance of the arrowhead in blood agar and by the appearance of visible agglutination on a card in the serological grouping kit of
... Show MoreThis study investigates the characterization and mechanical performance of Stone Mastic Asphalt (SMA) mixtures modified with two types of polymers: styrene–butadiene–styrene (SBS) and high-molecular-weight polyethylene (PE). Neat asphalt cement PG 64-16 was modified using a higher content of SBS and PE at concentrations of 6%, 7%, and 8% by weight of asphalt through the dry blending method to produce Highly Modified Asphalts (HiMA). The physical and rheological properties of the modified binders were evaluated using penetration, softening point, rotational viscosity, and dynamic shear rheometer (DSR) tests. Also, their phase compatibility and morphological changes were evaluated using the storage stability testing and scanning electron
... Show MoreTHE Schiff base reaction played an important role of the condensation reaction between 2-aminophenol and Glyoxylic acid in the presence of calculated amounts of KOH as a catalyst. The reaction has been carried out in ethanol under reflux and stirring condition for 3.5 hrs. All syntheses were carried out under hydrogen gas forming a new potassium (E)-1-hydroxy-2-(2-hydroxyphenylimino)ethanolate ligand type [NO2]. The ligand of the general formula K2[Mn(L2)] type and its Mnп complex K2[Mn(N2O4)] type, has been characterized by spectroscopic methods (F.T-I.R. and U.V-Vis.), elemental analysis (C.H.N) metal content, magnetic susceptibility measurement, Thin-layer chromatography (T.L.C), X-RD powder diffraction, 1H-NMR, 13C-NMR molar conductanc
... Show MoreA low speed open circuit wind tunnel has been designed, manufactured and constructed at the Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the first part of the work; that is the design calculations, simulation and construction. It will be followed by a second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70 m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow disturbances in the test section.
... Show MoreObjective: Synthesis, Characterization of formazan derivatives and studies the antioxidant activity of prepared compounds and molecular docking. Methods: In this study, formazan compounds (III–XIV) were produced by combining Schiff base compounds (I), (II) with diazonium salts resulting from reactions of different aromatic amines with sodium nitrate in the presence of Con.HCl at 0–5°C. When isonicotinic acid hydrazide reacts with (N,N-dimethylbenzaldehyde, 4-hydroxy-3-methoxybenzaldehyde) in the presence glacial acetic acid as a solvent Schiff base compounds are created. Results: The prepared compounds were identified by FT-IR, 1H NMR, 13C NMR, then the antioxidant activity of the derivatives and molecular docking were studied. D
... Show MoreTwo Prototypes of Transversely Excited at atmospheric pressure (TEA) Nitrogen laser systems (One Stage Blumlein Circuit and Two Stage Blumlein Circuit) were fabricated and operated. High voltage power supply with variable operating voltage (0-20 kv) and operating current (1-3A) was built and tested successfully. The gas flow rate of 15 L/ min and 10 L/ min for OSBC and TSBC was used. The performance of the fabricated systems was studied extensively reaching to the optimum operating conditions. The obtained laser output energy for the first system has linear relationship with the applied voltage. The maximum output energy was about (1.14 mJ) with (10.40) ns pulse duration and the half-wave divergence angle was about (0.1455 m rad). In the
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In this manuscript, a simple new method for the green synthesis of platinum nanoparticles (Pt NPs) utilizing F. carica Fig extract as reducing agent for antimicrobial activities was reported. Simultaneously, the microstructural and morphological features of the synthesized Pt NPs were thoroughly investigated. In particular, the attained Pt NPs exhibited spherical shape with diameter range of 5-30 nm and root mean square of 9.48 nm using Transmission Electron Microscopy (TEM) and Atomic Force Microscopy (AFM), respectively. Additionally, the final product (Pt NPs) was screened as antifungal and antibacterial agent against Candida and Aspergillus species as well as Gram-positive Staphyllococcus aureus and G
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