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.
Leishmaniasis is a transmissible infection brought about by an obligatory intracellular protozoan from the genus Leishmania. It occurs worldwide in tropical and subtropical regions and can be burdensome in resource-constrained countries. The infection ranges in severity from mild cutaneous lesions to more severe and sometimes life-threatening visceral and distorting mucocutaneous sicknesses. Importantly, cutaneous leishmaniasis (CL) is prevalent in the Middle East with a pooled prevalence of 12%. It imposes a significant health and socioeconomic burden
The research entitled "The Slogans of Demonstrators at Al-Tahreer Square – analytical study for communicative letters" studies the slogans of demonstrators as a communicative means having many signs reflecting the political, social, cultural relations exist in the minds of people. It is so easy to understand its meaning, examining its goals; and explaining their meanings. For these reasons, we have chosen such a topic. Since the means of communications transfer letters between a sender and receiver, the importance of this research is that it is a researchable trial to acknowledge the issues behind the demonstrators' slogans and the different styles have been chosen by them for a whole year; the different sides of the demonstration sinc
... Show MoreThe integer simulation and development finite impulse response (FIR) filters taking into account the possibilities of their realization on digital integer platforms are considered. The problem statement and solution of multifunctional synthesis of digital FIR filters such a problem on the basis of the numerical methods of integer nonlinear mathematical programming are given. As an several examples, the problem solution of synthesis FIR-filters with short coefficient word length has been given. The analysis of their characteristics is resulted. The paper discusses issues of modeling and synthesis of digital FIR filters with provision for the possibilities of their implementation on digital platforms with integer computation arithme
... Show MoreIn this research, a numerical simulation was conducted to study the behavior of the scouring pattern and the effect of spacing between bridge piers at specified hydraulic conditions such as velocity, depth of flow, and the sediment effective diameter. Moreover, the cross-section shape of piers and their effect on the scouring depth around bridge piers was studied, using Computational Fluid Dynamics (CFD), ANSYS (Fluent) software. A comparison of the simulation results obtained with previous laboratory investigations was done to verify the validity of the numerical model. Generally, the scour pattern using the CFD software gave good agreement with the experimental study. A reversed pro
In most of Beckett’s plays , there are prominent elements of absurdity that are landmarks of his style and the way of his writing like : the physical and the spiritual decay of characters, the disintegration of language as it becomes no longer a means of human communication because there is an inability to establish any kind of mental contact among them. These elements are quite apparent in Beckett’s “All That Fall”. The play exhibits a list of conflicts: one is between powerful forces as that between the force of life represented by Maddy and the forces of death represented by Dan .The second is the conflict and contempt between the old generation and the new one in the case of Dan’s desire to kill the boy fetching
... Show MorePraise be to Allah , the Lord of Heavens , Who revealed His Scripture in plain Arabic, and prayers and peace be upon the Master of all creatures and the chosen one , Muhammad (PBUH).Pushkin was known as a poet in Russia, the sun of its poetry that set, the father of the Russian literature and the founder of its literary language. When he published his poems, trying to express his inner poetic feelings and creative visions, he presented them with creativity and special touch. The reason behind the selection of Pushkin as the subject of this study is that he was affected by Islam and Arabs. For the purpose of this study, the dissertation has been divided into introduction and three chapters; each chapter includes two topics. In the introdu
... Show MoreA tungsten inert gas (TIG) welding is one of the most popular kinds of welding used to join metals mainly for aluminum alloys. However, many challenges may be met with this kind of joining process; these challenges arise from decay of mechanical properties of welded materials. In the present study, an attempt was made to enhancing the mechanical properties of TIG weld joint of 6061-T6 aluminum alloy by hardening the surfaces using shoot peening technique. To optimize the shoot peening process three times of exposure (5, 10, and 15) min. was used. All peened and unpeened, and welded and unwelded samples were characterized by metallographic test to indicate the phase transformation and modification in microstructure occurring d
... Show MoreBackground: Colorectal Cancer (CRC) is one of the most serious health problems and Herpes viridae may hasten the progression of colon cancer. Aim: The purpose of conducting this research is to investigate the existence of Herpes Simplex Virus (HSV1) infection in samples of Colorectal Cancer (CRC) compared with normal tissue. Material and Methods: 40 samples of tissues (30 patients ) with CRC, and (10 samples) of normal tissue (without cancer) were obtained, for immunohistochemically analysis of Herpes Simplex Virus (HSV1) expression Results: The results showed no significant data to justify the link between both Herpes Simplex Virus (HSV1) and human colorectal cancer. Despite of presence of Herpes Simplex Virus (HSV1) found in
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