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.
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
... Show MoreA comprehensive review focuses on 3D network-on-chip (NoC) simulators and plugins while paying attention to the 2D simulators as the baseline is presented. Discussions include the programming languages, installation configuration, platforms and operating systems for the respective simulators. In addition, the simulator’s properties and plugins for design metrics evaluations are addressed. This review is intended for the early career researchers starting in 3D NoC, offering selection guidelines on the right tools for the targeted NoC architecture, design, and requirements.
Due to their attractive properties, silver nanowires (Ag-NWs) are newly used as nanoelectrodes in continuous wave (CW) THz photomixer. However, since these nanowires have small contact area, the nanowires fill factor in the photomixer active region is low, which leads to reduce the nanowires conductivity. In this work, we proposed to add graphene nanoantenna array as nanoelectrodes to the silver nanowires-based photomixer to improve the conductivity. In addition, the graphene nanoantenna array and the silver nanowires form new hybrid nanoelectrodes for the CW-THz photomixer leading to improve the device conversion efficiency by the plasmonic effect. Two types of graphene nanoantenna array are proposed in two separate photomixer conf
... Show MoreNew substituted anthraquinones with amino derivations fragments were synthesized through the substitution of bromine atom by different amines using the Ullmann coupling reaction. Obtained compounds based on anthraquinone used for experimental antimicrobial studies. The structure of the synthesized compounds was confirmed by LC-MS and 1H, 13C NMR spectroscopy. Studies on planktonic microorganisms have shown that the first synthesized anthraquinone derivatives have an inhibitory effect against bacteria and fungi. The triazene 1-(3-(benzoic acid(triaz-1-en-1-ol(-4-(1H-imidazol-1-yl(-9,10-dioxo-9,10-dihydroanthracene -2-sulfonic acid, have wide spectrum of activity, growth retardation zones against gram-positive micro
... Show MoreA total global dominator coloring of a graph is a proper vertex coloring of with respect to which every vertex in dominates a color class, not containing and does not dominate another color class. The minimum number of colors required in such a coloring of is called the total global dominator chromatic number, denoted by . In this paper, the total global dominator chromatic number of trees and unicyclic graphs are explored.
A summary of zooplankton research done in Peruvian marine waters is presented. We first provide a brief overview of the evolution of zooplankton studies off Peru before reviewing zooplankton biodiversity, regional distribution, seasonal and interannual fluctuation, trophodynamics, secondary production, and modeling are some of these topics. We evaluate research on various meroplankton, macroplankton, mesoplankton, and microplankton groups and provide a list of species from both published and unpublished sources. Three regional zooplankton groups have been identified: A shelf group on the continental shelf dominated by Acartia tonsa and Centropages brachiatus; A slope group on the continental shelf with siphonophores, bivalves, foramin
... Show MoreBackground: It is well known that mycotic antigens have an important
role in atopy and the induction of asthma. Now one of the important
subjects is the relation between respiratory bacterial and viral
infections in the inflammatory reactions accompanied with bronchial
asthma viruses Bacteria or their metabolites act as trigger for asthma
or increase it's intensity .
Objectives: To show the relation between asthma and some viral
infections serologically.
Methods: Direct ELISA test was employed to detect lgG specific for
Respiratory Syncytial virus (Rsv) parainfluenza virus type (p13) and
influenza virus in sera of (100) asthmatic patients of two age groups.
(10-17) and(18-50) years old. Serum samples from
Mortar of ordinary Portland cement was blended with cockles shell
powder at different weight ratios to investigate the effect of powder
admixture on their strength and thermal conductivity. Results showed
that addition of cockles shell powder at 50% of mortar weight
improves hardness and compressive strength notably and reduces the
thermal conductivity of the end product. Results suggest the
possibility to incorporate cockles shell powders as constituents in
cement mortars for construction and plastering applications.