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 general health of palm trees, encompassing the roots, stems, and leaves, significantly impacts palm oil production, therefore, meticulous attention is needed to achieve optimal yield. One of the challenges encountered in sustaining productive crops is the prevalence of pests and diseases afflicting oil palm plants. These diseases can detrimentally influence growth and development, leading to decreased productivity. Oil palm productivity is closely related to the conditions of its leaves, which play a vital role in photosynthesis. This research employed a comprehensive dataset of 1,230 images, consisting of 410 showing leaves, another 410 depicting bagworm infestations, and an additional 410 displaying caterpillar infestations. Furthe
... Show MoreIn this paper, the general framework for calculating the stability of equilibria, Hopf bifurcation of a delayed prey-predator system with an SI type of disease in the prey population, is investigated. The impact of the incubation period delay on disease transmission utilizing a nonlinear incidence rate was taken into account. For the purpose of explaining the predation process, a modified Holling type II functional response was used. First, the existence, uniform boundedness, and positivity of the solutions of the considered model system, along with the behavior of equilibria and the existence of Hopf bifurcation, are studied. The critical values of the delay parameter for which stability switches and the nature of the Hopf bifurcat
... Show MoreMonitoring and analysing of the vertical deformations or the settlements of the structures is one of the main research fields in geodetic applications, which is considered a precise periodic measurement, made at different epochs to investigate these deformations on heavy structures.
In this research, the deformation measurements were carried out on one of Baghdad University buildings,” Building of Computers Department” of dimensions (70.0 * 81.3 m.). Due to some cracks observed in their walls, it was necessary to monitor the vertical displacement of this building at some particular monitoring points by constructing a vertical network and measured in different epochs. The first epoch (zero epoch) was carried out in April 2006, the
The search tried to achieve a major scientific goal represented by (Knowing the perspective that has been treated through press releases of woman articles in Al- Sabah newspaper), via:
- Specifying the rate of woman topics in Al-Sabah newspaper, compared with the other subjects.
- Revealing the nature of the topics of the woman that the newspaper dealt with.
- Identifying the ID of journalistic-product that dealt with the woman topics.
- Knowing the journalistic arts that the woman topics have been treated by.
- Standing on the cases which woman topics concentrated on, through Al-Sabah newspaper.
Rating systems for evaluating the sustainability of communities are an essential tool that is increasingly applied throughout the developed world to set criteria indicators to optimize the physical, social, economic, and environmental potential within such communities. Rating systems vary based on existing disparities among societies and their unique building and physical planning practices. Iraqi cities lacked the adaptation of a formal methodology or sustainability rating system to correctly measure the built environment’s sustainability indicators. This research attempts to review the most substantial rating systems to measure the sustainability of communities worldwide to form a
This study examined the correlation between binder-level fatigue properties and mixture-level cracking resistance in asphalt binders modified with five Nanomaterials (NMs): Nano-Silica (NS), Nano-Alumina (NA), and Nano-Titanium dioxide (NT) at 2%, 4%, and 6% as well as Nano-Zinc oxide (NZ) and Carbon Nanotubes (CNTs) at 1%, 2%, and 3%. Modified binders were subjected to Rolling Thin-Film Oven Test (RTFOT) and Pressure Aging Vessel (PAV) aging and tested at 25 °C using the Linear Amplitude Sweep (LAS) test to determine fatigue life (Nf) and the fatigue parameter G*.sin δ. The corresponding asphalt mixtures were evaluated using the IDEAL-CT test. The results indicated strong correlations between binder and mixture performance for
... Show MoreCoal fines are highly prone to be generated in all stages of Coal Seam Gas (CSG) production and development. These detached fines tend to aggregate, contributing to pore throat blockage and permeability reduction. Thus, this work explores the dispersion stability of coal fines in CSG reservoirs and proposes a new additive to be used in the formulation of the hydraulic fracturing fluid to keep the fines dispersed in the fluid. In this work, bituminous coal fines were tested in various suspensions in order to study their dispersion stability. The aggregation behavior of coal fines (dispersed phase) was analyzed in different dispersion mediums, including deionized-water, low and high sodium chloride solutions. Furthermore, the effect of Sodium
... Show MoreThe kestrel Falco tinnunculus specimens coIldeted in Iraq are found infected with one or more species of the following helminthes; Physaloptera alata (Nematoda), Cladataenia globifera (Cestoda), Prosthogonimus cuneatus (Trernatoda), and Sphaeriorostris sp. (Acanthocephala) with a total infection rate of 30.56%. The results are compared and discussed with the pertinent literature.