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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 Sep 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Estimation and Simulation in Batch Fermentation of Baker's Yeast Production
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Baker's Yeast is an important additive among the substances, which improves bred quality, thus, a consideration has been made to study the conditions and parameters that affecting the production of the yeast in a batch fermenter experimentally and theoretically. Experimental runs were implemented in a 12-liter pilot-scale fermenter to predict the rate of growth and other parameters such as amount of additive consumed and the amount of heat generated. The process is modeled and performed using a computer programming prepped for this purpose, the model gave a good agreement comparing to the experimental work specially in the log phase.

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Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Advanced Pharmaceutical Technology And Research
Preparation and evaluation of oral soft chewable jelly containing flurbiprofen
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Oral jelly is a semisolid preparation that could resolve problem associated withdosage form’s swallowing, especially in pediatric and elderly ones. This work aimedto prepare oral flurbiprofen (FBP) jelly to improve patient compliance. Heating andcongealing method was used to prepare FBP jelly using three different polymers (pectin,sodium carboxymethyl cellulose, and hydroxypropyl methylcellulose). The effect ofdifferent concentrations of pectin and sucrose on jelly properties was studied. Theresults revealed that both pectin and sodium carboxymethyl cellulose polymers gaveacceptable jelly appearance and consistency. It was also observed that the increase ofpectin or sucrose concentration had a significant impact on jelly viscosity. All pe

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Publication Date
Thu Aug 17 2023
Journal Name
Journal Of Thermoplastic Composite Materials
Fabrication and characterization of PEKK nanocomposites: An in vitro study
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Although the number of implants has increased gradually and consistently over the years to around one million per year globally, there is still far more potential for advancement in the field of dental implantology which is typically growing quickly. This study investigates the effect of nanofiller reinforcement high-performance polymer matrix to enhance mechanical and physical characteristics. Calcium silicate (CS)/Polyetherketoneketone (PEKK) biomedical composite (G0 as a control group) is reinforced with different weight percentages (G1-G4) of tellurium dioxide nanoparticles (TeO2NPs) ( n = 5). This research uses ethanol as a binder for mixing various weight percentages (wt%) of TeO2NPs w

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Publication Date
Wed Mar 13 2019
Journal Name
Political Sciences Journal
Community composition of India and its impact on national unity
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India is today the largest democratic state in the Third World and has been able to maintain its national unity in the near future. The history of Indian civilization is more than 5,000 years old. It has achieved its heritage, culture, philosophy, traditions, national unity and unity and has taken its place among nations seeking progress and progress. Which are still visible to the present day, because of their history of civilization and achievements, and the fusion of cultures of invading peoples over the centuries with the culture of diverse Indian society, but despite being a secular state, Has put into place through its governments various forms of exclusion and marginalization towards the people of India, especially Muslims, and th

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Publication Date
Mon Jan 01 2018
Journal Name
Advances In Animal And Veterinary Sciences
Serum and Testicular Testosterone Levels of Ram Lamb during Puberty
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Binding studies of lh in benign and malignant uterine tumors
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the sera levels of luteninizing hormone were investgaited prior tq surgery in 10 postmenopaisal women with benign and 10 postmenopausal women with maliganant healthy

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Response of Local rice cultivar to Zinc and Boron application
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Five levels of Zn-EDTA fertilizer and foliar application of boron were used to study the local rice response through studying of some vegetative and reproductive growth characters, by conducting two field experiments at Kanipanka Agricultural Research Station during the summer season of 2004 by using RCBD with three replications. Significant differences were found in studied characters, there were increase in the number of days from seeding to 50% flowering (94.330-96.233) days, from 50% flowering to physiological maturity (37.50-38.28) days, plant height (82.50-91.423) cm and LAI (5.441-7.525). Reproductive characters such as number of grains panicle-1 (74.11-85.88), number of panicles m-2 (321.00-426.083), biological yield (8166.166-11082

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
Histological and Histochemical studies of Esophagus in Mabuya aurata septemaeniata
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The wall of the esophagus in Mabuya aurata septemaeniata as in high vertebrates consists of four layers, mucosa, submucosa,muscularis and serosa. Mucosa forms many unorganized short and long folds penetrate inside the esophageal cavity. Mucosa contains two sub layers, first one is lining epithelium which includes two types of cells, simple ciliated columnar epithelial cells and goblet cells, second one is lamina properia. Mucosa does not have muscularis mucosa. There is no esophageal glands within esophagus. Many special stains were used as (Periodic Acid Schiff (PAS)) to detect Carbohydrates in goblet cells. Alcian blue were used to detect the amount of goblet cells within lining epithelium. Alcian blue + PAS together confirm that the

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Publication Date
Thu Aug 01 2019
Journal Name
2019 2nd International Conference On Engineering Technology And Its Applications (iiceta)
A Survey on Linguistic Interpretation of Facial Expressions and Technologies
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Publication Date
Sun Jul 17 2022
Journal Name
Pharmacy Education
Students' experience and evaluation of community pharmacy internship in Iraq
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Background: Pharmacy internship programmes are driven by most developed countries to outweigh the ongoing growth in the pharmacy career which encourages pharmacists to play a significant role as healthcare providers.    Objectives: This study examines pharmacy students' perception, satisfaction, challenges, and limitations with the internship curriculum.    Method: A cross-sectional study was conducted using an online survey with different elements to examine students' perceptions of various aspects.    Result: Most students reported a positive impression regarding their internships, however, they were less satisfied with the allowance for filling prescriptions and compounding also, the college's follow-up was inadequate. F

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