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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
Fri Jun 29 2018
Journal Name
Journal Of Engineering
Numerical Investigation of the Effect of Inserted Twisted Tape inside Submerged Bundle Tubes on its Thermal Performance
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Twisted tape insertion in the smooth plain tube is one of the types of passive methods that are used to enhance heat transfer. Swirl fluid flow inside the tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with a twisted tape of twist ratio of y = (H/D) = (150/17) =8.8 along the plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nus

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of marketing vigilance in attracting deposits: Applied research in a sample of private commercial bank
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The aim of the research is to demonstrate the impact of the dimensions of the marketing vigilance represented by (environmental scanning, diagnostic capacity, validity and decision-making) and to attract deposits represented by (customer relationship management strategy, distribution strategy (location), promotion strategy), as the research was applied in each of Banks (Assyria International, Iraqi Middle East Investment, Business Bay, Iraqi Investment, Babel, Al Mansour Investment), and the questionnaire was adopted as a main tool for collecting data and information from a sample of (110) who are in the position (department manager, department manager, assistant Section Director, Division Officer, Unit Officer), and the statistical prog

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Publication Date
Sat Feb 21 2026
Journal Name
Journal Of Biology, Agriculture And Healthcare
Use of dried Bloodworms Chironomus riparius to Motivate the Growth of Young Common Carp Cyrinus carpio L.
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Dried imported blood worms Chironomus reparius was used to motivate the growth of young carp Cyprinus carpio L ., as fish powder was partial and total replaced by blood worms which is a component of the fodder of the common carp fish. Results have shown that blood worm partial replacement treatment surpasses the imported fish powder. Rates of growth motivation of this treatment have been higher than both the control and total replacement processes. Results have shown significant differences in the weight of the fish in the partial replacement of the fish powder by the blood worms.

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Publication Date
Sun Oct 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Effect of Elevated Temperature on the Compressive Strength of Reactive Powder Concrete (RPC) Containing Polyvinyl Chloride (PVC)
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Fire is the most sever environmental condition affecting on concrete structures, thus investigating for fire safet, IJSR, Call for Papers, Online Journal

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Publication Date
Sat Jul 29 2017
Journal Name
Inhalation Toxicology
The risk of occupational exposure to mercury vapor in some public dental clinics of Baghdad city, Iraq
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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Optimization of Glutathione S-Transferase in the Sera of Young Female Iraqi Patients with Diabetes Mellitus Type1
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This study was attempted to determine optimum conditions, for Glutathione s-Transferase enzyme, in sera of three groups diabetic patients type1 depending on duration of disease without complications compared with control group. The aim of this study was to find optimum conditions were determined such as (pH, Substrate Concentration, Temperature, Incubation time, Enzyme concentration, and effect of(0.15M)(0.25M) of mono divalent compounds). And to find the kinetics parameters in the three groups of diabetic patients when compared with control. It was found optimum pH(8.5,4.5,2.5,6.5).Temperatures(20cº,40cº,50cº,30cº). Incubation times (7min, 4min, 4min, 5min) substrate concentrations (12µl, 10µl, 5µl, 10µl) enzyme concentra

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Influence of water-absorbent polymer balls on the structural performance of reinforced concrete beam: An experimental investigation
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Abstract<p>This research investigated the influence of water-absorbent polymer balls (WAPB) on reinforced concrete beams’ structural behavior experimentally. Four self-compacted reinforced concrete beams of identical geometric layouts 150 mm × 200 mm × 1,500 mm, reinforcement details, and compressive strength <inline-formula> <alternatives> <inline-graphic xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="graphic/j_jmbm-2022-0024_eq_001.png"></inline-graphic> <math xmlns:m="http://www.w3.org/1998/Math/MathML"> <msubsup> <mrow> </mrow></msubsup></math></alternatives></inline-formula></p> ... Show More
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Publication Date
Tue Dec 03 2024
Journal Name
International Journal Of Cognitive Neuroscience And Psychology
EXAMINATION OF THE USE OF PICTURE CARD TECHNOLOGY TO HELP ELEMENTARY SCHOOL STUDENTS DEVELOP THEIR BASKETBALL SKILLS
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Publication Date
Sun May 31 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The effect of rehabilitating exercises by using a therapeutic medium on some motor abilities of hemiplegia patients
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Cerebral palsy "is one of the diseases that afflict children, and it is a term given to the condition of a child who is exposed to a normal brain injury by accident due to its inability to grow or damage to the cells of the areas responsible for movement and knowledge of strength and balance during the stage of normal development." (116: 1999: 10) Cerebral palsy causes disruption in movement and posture due to damage to brain cells in areas that control and coordinate muscle tone, reflexes, strength, and movement. The degree and location of brain damage varies greatly between people with paralysis, as well as the severity of disability and symptoms, as they fall into severe to very simple, and cerebral palsy is one of the diseases that caus

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Publication Date
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
The effects of Internet use on university’s students: “A Study on a Sample of Jordanian University’s students "
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The effects of Internet use on university’s students:The effects of Internet use on university’s students:“A Study on a Sample of Jordanian University’s students "This survey aims to identify the most important effects of Internet use on Jordanian public and private universities’ students by monitoring and analyzing a set of indicators that show the quality of the effects on specific fields such as  cultural, social, psychological, moral and political effects .To achieve these goals, the study attempts to answer the following questions:1.   What are the effects of Internet’s use on students?2. What is   the relationship between the effects and demographic variables such as  gender, age, family size an

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