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Planning and controlling of intellectual capital: The role of beyond budgeting
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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.

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Publication Date
Sat Apr 04 2020
Journal Name
Biochemical And Cellular Archives
SYNTHESIS, CHARACTERIZATION AND EVALUATION OF ANTIOXIDANT IN-VIVO AND IN-VITRO AND ANTIBACTERIAL FOR N-(3,4- DIHYDROXYBENZYLIDENE) ACETOHYDRAZONE-2-(BENZYLTHIO) BENZIMIDAZOLE
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Publication Date
Tue Jul 18 2023
Journal Name
Research On Chemical Intermediates
Effectual and rapid synthesis of bis(pyrazolyl)methanes and pyrazolopyranopyrimidines catalyzed by nano-[TSPSED][Cl]2 and investigating their biological activity
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This investigation reports application of a mesoporous nanomaterial based on dicationic ionic liquid bonded to amorphous silica, namely nano-N,N,N′,N′-tetramethyl-N-(silican-propyl)-N′-sulfo-ethane-1,2-diaminium chloride (nano-[TSPSED][Cl]2), as an extremely effectual and recoverable catalyst for the generation of bis(pyrazolyl)methanes and pyrazolopyranopyrimidines in solvent-free conditions. In both synthetic protocols, the performance of this catalyst was very useful and general and presented attractive features including short reaction times with high yields, reasonable turnover frequency and turnover number values, easy workup, high performance under mild conditions, recoverability and reusability in 5 consecutive runs without lo

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Publication Date
Wed Jun 01 2016
Journal Name
Arabian Journal Of Geosciences
Geochemistry and petrology of Late Miocene-Pleistocene Dibdibba sandstone formation in south and central Iraq: implications for provenance and depositional setting
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Publication Date
Tue May 24 2022
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
A Blind Video Copyright Protection Technique in Maximum and Minimum Energy Frames Based on The Fast Walsh Hadamard Transform (FWHT) and Discrete Wavelet Transform (DWT) and Arnold Map
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Video copyright protection is the most generally acknowledged method of preventing data piracy. This paper proposes a blind video copyright protection technique based on the Fast Walsh Hadamard Transform (FWHT), Discrete Wavelet Transform (DWT), and Arnold Map. The proposed method chooses only frames with maximum and minimum energy features to host the watermark. It also exploits the advantages of both the fast Walsh Hadamard transform (FWHT) and discrete wavelet transforms (DWT) for watermark embedding. The Arnold map encrypts watermarks before the embedding process and decrypts watermarks after extraction. The results show that the proposed method can achieve a fast embedding time, good transparency, and robustness against various

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Publication Date
Wed Sep 16 2020
Journal Name
International Journal Of Dentistry And Oral Science
Attitude and Knowledge of Orthodontics among General Dentists and Non-Orthodontic Specialists: A Questionnaire Based Survey
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Aim: This study aimed to assessing orthodontic knowledge and attitude among general dentists and non-orthodontic specialists. Background: Early detection of orthodontic disorders is essentialin motivating patients to intervene prior to long term complications when the disorders are not recongised. Methods: A questionnaire was distributed amongst dentistsother than orthodontists. This questionnaire consisted of three sections. The first one aimed to collect demographic, educational level and practice type information. Further two sections consisted of closed-end questions designed to evaluateknowledge and attitude of orthodontics. Results: A total of 313 responses to the survey were submitted. No significant correlation was observed, e

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Microstructural Characterization and Mechanical Properties of Similar and Dissimilar Al Alloys Joined using Friction Stir Welding
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The influence of pre- shot peening and welding parameters on mechanical and metallurgical properties of dissimilar and similar aluminum alloys AA2024-T3 and AA6061-T6 joints using friction stir welding have been studied. In this work, numbers of plates were equipped from sheet alloys in dimensions (150*50*6) mm then some of them were exposed to shot peening process before friction stir welding using steel ball having diameter 1.25 mm for period of 15 minutes. FSW joints were manufactured from plates at three welding speeds (28, 40, 56 mm/min) and welding speed 40mm/min was chosen at a rotating speed of 1400 rpm for welding the dissimilar pre- shot plates. Tow joints were made at rotational speed of 1000 rpm and welding speed of 40m/min f

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Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Corrosion and Galvanic behavior of Copper, Carbon steel and Zinc Couples in (3.5 %wt) Nacl Solution
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The galvanic corrosion of the (Cu - Fe), (Cu - Zn) and (Fe - Zn) couples have been investigated in 3.5% NaCl solution, 40ºC, different velocities (Re = 5000, 10000 and 15000) and different area ratio’s of cathode to anode (AR= 0.5,1 and 2), by using commercial metal pipe (cylindrical tube).The Zero Resistance Ammeter has been used to measure the galvanic current (Ig) and galvanic potential (Eg) with time. The galvanic current density increases with increasing velocity (Re) and the area ratio (AR). The galvanic potential (Eg) is shifted to less negative with increasing velocity (Re) and the area ratio (AR). A statistical relations for the galvanic current density and galvanic potential as a function of (Re). and the area ratio had been

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Effect of Nd-YAG, XeCl, and Nitrogen Laser Radiation on Human Aorta , and Some Arterial Tissues
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The effect of laser radiation on human aorta, coronary, and pulmonary arteries, and pulmonary veins has been investigated. Xenon-Chloride (eximer), Nitrogen, and Nd-YAG pulsed lasers of wavelengths 308, 337, and 1060 nm respectively were used. Their effects on fresh postmortem tissues, normal and diseased, was studied. The diameter and depth of ablation of the exposed tissues, in air, were measured as a function of many factors related to the type of laser and nature of the tissue. The effect of properties of the applied lasers, such as average power density and deposited energy density, on the exposed tissue surface were studied. The increase of these two parameters cause an increase in the depth and diameter of ablation. However the di

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Publication Date
Tue Feb 12 2019
Journal Name
International Journal Of Biosciences
Biomechanical and histological assessment of titanium dental implants coated with strontium substituted hydroxyapatite and fluorapatite mixture
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Dental implants are considered a unique treatment alternative for the replacement of missing dentition. There is a strive for materials which increase bone formation in bone implant interface and improve osseointegration to offer immediate loading directly after placement with decreased time. The aim of the study was to assess the effect of nano strontium substituted hydroxyapatite and nano fluorapatite mixture coating of screw shaped commercially pure titanium at the bone implant interface by torque removal test and histological assessment in rabbit tibia. Commercially pure titanium was used to prepare 80 screws that were divided into machined surfaces (CpTi), coated with (SrHA), coated with (FA) and coated with mixture 50%SrHA + 50%FA (mi

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Electromagnetic multipole of positive and negative parity states in 24Mg by elastic and inelastic electron scattering
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In the present work, the nuclear shell model with Hartree–Fock (HF) calculations have been used to investigate the nuclear structure of 24Mg nucleus. Particularly, elastic and inelastic electron scattering form factors and transition probabilities have been calculated for low-lying positive and negative states. The sd and sdpf shell model spaces have been used to calculate the one-body density matrix elements (OBDM) for positive and negative parity states respectively. Skyrme-Hartree-Fock (SHF) with different parameterizations has been tested with shell model calculation as a single particle potential for reproducing the experimental data along with a harmonic oscillator (HO) and Woods-Saxo

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