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.
Ni-Co-Mn-Mg ferrite nanoparticles with the formula (Ni,Co)xMn0.25-xMg0.75Fe2O4 were synthesized in this work by employing the sol-gel auto-combustion process, with nitrates used as the cations source and citric acid (C6H8O7) as the combustion agent. X-ray diffraction (XRD), field emission scanning electron microscopy (FE-SEM), energy dispersive X-ray (EDX), and a vibrating sample magnetometer (VSM) were used to characterize the structural, morphological, and magnetic properties of ferrite powders. The XRD measurements showed crystallite sizes ranging between 24 - 28 nm. The FE-SEM images show the presence of agglomeration as well as a non-homogeneous distribution of the samples. On the other hand, the stoichiometry of the react
... Show MoreThis research includes the synthesis, characterization, and investigation of liquid crystalline properties of new rod-shaped liquid crystal compounds 1,4- phenylene bis(2-(5-(four-alkoxybenzylidene)-2,4-dioxothiazolidin-3- yl)acetate), prepared thiazolidine-2,4-dione (I) by the thiourea reaction with chloroacetic acid and water in the presence of the concentrated hydrochloric acid. The n-alkoxy benzaldehyde (II)n synthesized from the reacted 4- hydreoxybenzaldehyde and n-alkyl bromide with potassium hydroxide, and then the compound (I) was reacted with (II)n in the presence of piperidine to produce compounds (III)n. Also, hydroquinone was converted into a corresponding compound (IV) by refluxing with two moles of chloracetyl chloride in pyr
... Show MoreThe proliferation of electronic games, video games and computers has caused children and teenagers to become attracted to these games and become their favorite entertainment. The widespread of these games has generated widespread debate about positive aspects and negative aspects. It is evident that there are two main trends in the impact of electronic games on the behavior of children and adolescents. The first trend is that e-games have positive effects on children and adolescents, especially in cognitive abilities and skills in learning. While the second view sees that electronic games have negative effects that appear in social isolation and lack of movement and aggression. Through the review of previous literature, the current resea
... Show MorePhthalimide formation of Phthalic anhydride with various amines using microwave or without a method with the difference of the catalyst used in a prepared Phthalimide, either structure general are C6H4CONRCO and used as starting materials in synthesis several compounds derivative phthalimides are an important compounds because spectrum wide biological activities including Antimicrobial activity, anticonvulsant activity, Anti-inflammatory activity,Analgesic activity, Anti- influenza activity and Thromboxane inhibitory activity
The aim of the present study was to characterize the Iraqi Tribulus terrestris for the presence of biologically active phyto-chemicals using methanolic extracts of the plant (aerial parts) by Gas Chromatography –Mass spectrometry (GC/MS), while the mass spectra of the compounds found in the extract was matched with the National Institute of Standards and Technology (NIST) library , in addition to study the antioxidant activity of plant extract , results confirmed the presence of therapeutically potent compounds in the Iraqi Tribulus terrestris extract predominantly alkaloids, flavonoids, saponins, tannins and terpenoids. Antioxidant potential of Iraqi Tribulus terrestris
... Show MoreA total of four types of instant dry yeast
In this study, thermal characteristics of a two-phase closed heat pipe were investigated experimentally and theoretically. A two-phase closed heat pipe (copper container, Fluorocarbon FC-72 (C6F14) working fluid) was fabricated to examine its performance under the effect of input heat flux range of 250–1253 W/m2 , 70% fill charge ratio and various tilt angles. The temperature distribution along the heat pipe, input heat to evaporator section, and output heat from condenser were monitored. A comprehensive mathematical model was developed to investigate the steadystate heat transfer performance of a two-phase closed heat pipe. A steady state analytical model, is presented to determine important parameters on the design of two-phase close
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One of the most powerful tools for any stellar dynamics is the N-body simulation. In an N-body simulation the motion of N particles is followed under their mutual gravitational attraction. In this paper the gravitational N-body simulation is described to investigate Newtonian and non- Newtonian (modified Newtonian dynamics) interaction between the stars of spiral galaxies. It is shown that standard Newtonian interaction requires dark matter to produce the flat rotational curves of the systems under consideration, while modified Newtonian dynamics (MOND) theorem provides a flat rotational curve and gives a good agreement with the observed rotation cu |
The electrical properties of CdO/porous Si/c-Si heterojunction prepared by deposition of CdO layer on porous silicon synthesized by electrochemical etching were studied. The structural, optical, and electrical properties of CdO (50:50) thin film prepared by rapid thermal oxidation were examined. X-ray diffraction (XRD) results confirmed formation of nanostructured silicon layer the full width half maximum (FWHM) was increased after etching. The dark J-V characteristics of the heterojunction showed strong dependence on etching current density and etching time. The ideality factor and saturation current of the heterojunction were calculated from J-V under forward bias. C-V measurements confirmed that the prepared heterojunctions are abrupt
... Show MoreThe aim of study is to shed light on an Islamic city which is unknown for a lot of people, it can have an old history in Parisian country and many events happen with it , This city is characterized with political, military, economic scientific ,and social features, This city is called Zanjan and it is one of the most important cities because it dates back to the period of post history and it has a good geographic location whereas it was, passage for trade caravans to pass through as well its land which was specialized in agriculture and industry. the study follows chronological order of historical events for the city, one of the most significant conclusions is to think that this city does belong to artifacts and it is an old city and it
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