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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
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Efficacy of some local isolates of Beauveria bassiana(Bals.) and Metarhizium anisopliae (Met.) in control of mosquito larvae of Culex quinquefasciatus (Say)
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The main aim of this study is to investigate the ability of four local entomopathogenic isolates Beauveria bassiana (Bals.) and Metarhizium anisopliae (Met.) to control the mosquito larvae in the lab. The results revealed that the isolate (MARD48) B .bassiana reduced the survival rate of the mosquito larvae to (80%) followed by the isolate M. anisopliae (MARD10) to (90%) in the first two days of treatment, and 60 and 66% respectively in the third day. The results also showed that the isolate B. bassiana (MARD48) killed 50% of the population (LC50) with the concentration 1×104 conidia/ml compared to 1×107 conidia/ml for the isolates B. bassiana (MARD14) and M. anisopliae (MARD10), and 1×108 conidia/ml for the isolate B .bassiana (MARD76).

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
(Effect of the Critical Sussecc Factors in the Sustainable Competitive advantage ) "Descriptive analytical studay in Al Mu'tasim General Contracting Company.
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      The  objective   of this  research is to analyze the relationship between the  Factors  of critical success and sustainable competitive advantage, and I have tested Search Company Mu'tasim General Contracting, through applied on a sample of (90) manager, engineer and project manager, spread over sections and the company's projects surveyed. has been selected sector construction industry as one of the sectors vital and important that play a major role in the advancement of Iraq's infrastructure under the current circumstances, which epresent a set of Projects are Mu'tasim General Contracting construction  imple

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
The antiviral activity of the compound chalcone (4-ethoxy-2-hydroxy-4, 6-dimethoxy-chalcone) against rubella virus in vitro
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The studies on the antiviral compound chalcone in vitro in both tissue and organ culture systems against rubella virus glass that this compound relatively non toxic to the cell culture and organ culture of the concentration of 8 ug/ml or less, chalcone have significantly antiviral activity against rubella virus in tissue culture and organ culture. We find that a concentration of 0.03ug/ml or more inhibit the IOOTCID50 of rubella virus. The therapeutic index (TI) used in this study to evaluate the drug, the (TI) which is the ratio of the dose of drug which is just toxic (Maximum tolerated dose) to the dose which is just effective (Minimum effective dose). If this index is one or less it not possible to use the drug under the conditions outli

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The effect of the reciprocal reading strategy in developing innovative reading skills for fifth-year secondary school students / scientific branch
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       This research aims to identify the impact of the reciprocal reading strategy on developing the innovative reading skills of fifth-grade secondary school students/ scientific branch. To achieve the goal of the research, an achievement test to measure the academic achievement of fifth-grade secondary school students in  Arabic language grammar was prepared,  a sample of (60) female students from the secondary school of Al- Bawaba Al-Sharkey for Girls in Baghdad were chosen for the academic year (2019-2020). For the purpose of applying the experiment, the test was applied on a pilot sample consisting of (30) students from the same research community. The researcher herself had taught the three

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Publication Date
Tue Jun 01 2021
Journal Name
Al-khwarizmi Engineering Journal
The The Application of Virtual Reality to (Mechatronics Engineering) by Creating an Articulated Robotic Work Cell Using EON Reality V9.22.24.24477
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Virtual reality, VR, offers many benefits to technical education, including the delivery of information through multiple active channels, the addressing of different learning styles, and experiential-based learning. This paper presents work performed by the authors to apply VR to engineering education, in three broad project areas: virtual robotic learning, virtual mechatronics laboratory, and a virtual manufacturing platform. The first area provides guided exploration of domains otherwise inaccessible, such as the robotic cell components, robotic kinematics and work envelope.  The second promotes mechatronics learning and guidance for new mechatronics engineers when dealing with robots in a safe and interactive manner. And the thir

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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Article International attitudes to change in the Arab countries in the positions of analytical Read (United States, European Union, Russia)
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المواقف افي الدول العربية قراءة تحليلية في مواقف لدولية من التغيير (الولايات المتحدة - الاتحاد الاوروبي - روسيا)

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Publication Date
Sun Apr 04 2010
Journal Name
Journal Of Educational And Psychological Researches
The Factorial Structure of The Emotional Intelligence Scale to Bar-On Applied on Students from Preparatory School in Baghdad City.
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The aim of the study was to know the factors analysis of scale Bar-On & Parker, post analysis is found fourteen factors for the first degree of the scale. Also we extracted five factors from the second degree.

  The scale consists of (60) items , applied on sample of (200) students (Male &Female ) age (15-18) years randomly chosen from preparatory schools . The scale unveiled satis factors  validity and reliability. An others aims is to low the  emotional  Intelligence level and  know the difference of statistical in sex , age variable and the specialization variable .The result was no difference of statistical in sex and specialization variable , but the difference appear

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Choosing the best method for estimating the survival function of inverse Gompertz distribution by using Integral mean squares error (IMSE)
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In this research , we study the inverse Gompertz distribution (IG) and estimate the  survival function of the distribution , and the survival function was evaluated using three methods (the Maximum likelihood, least squares, and percentiles estimators) and choosing the best method estimation ,as it was found that the best method for estimating the survival function is the squares-least method because it has the lowest IMSE and for all sample sizes

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Variables related to the performance styles of batik art to achieve linear tactile effects in the printmaking: نجلاء المرضوف السعدي
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The art of batik is one of the ancient arts that has a long history in East Asian countries, especially in Indonesia, where it was considered a traditional craft with which many Indonesian tribes lived. This art began to move to other continents and develops and progresses due to the artist’s connection to the surrounding technological and intellectual development, as art became more outgoing and liberated, it helped the artist to create and innovate in his designs. In this research, he focuses on modern performance methods through which print paintings can be produced through design elements, especially calligraphy, to create aesthetic and creative effects in the productive work. The current research aims to identify the various perfo

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Materials And Environmental Science
Study the effect of some chemicals used locally in agricultural processes in Iraq on the DNAof some non-targeted organisms
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