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 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 MoreThis study was undertaken to provide more insight on the optimum injection temperature used for the production of PE crates, thereby saving time and money, and improving part quality. The work included processing trails of HDPE crates in an injection
molding machine at five temperatures ranged from 220 to 300°C. Both Rheological and mechanical characterization was conducted in order to understand the effect of injection temperature on the properties of crates. Oven aging was also applied for (4 weeks) to evaluate the long-term thermal stability. The results revealed that producing the crates at a temperature range of (260-280 °C) gives the best rheological and mechanical result. The lowest drop in thermal stability has been observed
This paper was aimed to study the efficiency of forward osmosis (FO) process as a new application for the treatment of wastewater from textile effluent and the factors affecting the performance of forward osmosis process.
The draw solutions used were magnesium chloride (MgCl2), and aluminum sulphate (Al2 ( SO4)3 .18 H2O), and the feed solutions used were reactive red, and disperse blue dyes.
Experimental work were includes operating the forward osmosis process using thin film composite (TFC) membrane as flat sheet for different draw solutions and feed solutions. The operating parameters studied were : draw solutions concentration (10 – 90 g/l), feed solutions concentration (5 – 30 mg/l), draw solutions flow rate (10 – 50 l/hr
A new spectrophotometric method has been developed for the assay of olanzapine (OLN.) in pure and dosage forms. The method is based on the diazocoupling of (OLN.) with diazotized p-nitroaniline in alkaline medium to form a stable brown colored water-soluble azo dye with a maximum absorption at 405 nm. The variables that affect the completion of reaction have been carefully optimized. Beer’s law is obeyed over the concentration range of (0.5-45.0 μg.mL-1) with a molar absorptivity of 1.5777×104 L.mol-1.cm-1. The limit of detection was 0.3148 μg.mL-1 and Sandell’s sensitivity value was 0.0198 μg.cm-2. The propose
... Show MoreThe steady 3-D raw water turbulent flow is numerically investigated. This flow is formed of solid silica sand (quartz) carried by water in stainless steel pipe. The flow in a straight pipe and flow in a pipe with a sudden contraction are analyzed using a two-way coupled Eulerian-Lagrangian approach. Erosion rate is estimated by Oka erosion model combined with the constant coefficient of restitution. The effect of solid particles mass flow rate, inlet velocity, particle diameter, internal pipe diameter, orientation, contraction coefficient, and wall pipe contraction angle on erosion rate are examined. The predicted erosion is distributed homogenously for straight pipe, while the step wall area of the contraction is the most eroded part. The
... Show MoreThis experiment was conducted in the orchard of the Department of Horticulture,college of Agriculture,Baghdad University during the growing season of 2007 To study the effects of spray with three concentration of cultar(0,500,1000 mg.L-1) ,tow concentration of K2SO4(0,5g.L-1), and salinity of irrigation water with three concentration (1,2,3dS.m-1) on some characteristics of vegetative growth of two cultivars of apricot trees (Labib1 and Zienni).The age of trees was four years .The tree grafted on original of seed apricot . Afactorial trail was carry out according to randomized complete block design with arrangement of split-split with three replications. Salinity of irrigation water took main plot, potassium took sub plot and cultar took s
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