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.
Objective: The study aimed to assess Leucine-rich alpha-2-glycoprotein-1 biomarker serum level in hospitalized COVID-19 patients. Methods: The case control study from multi-centers in Baghdad included 45 adult patients (19 females and 26 males) with COVID-19, diagnosed with a positive real-time reverse transcription polymerase chain reaction and excluded negative RT-PCR for COVID-19 and comorbidity conditions. Second group, was 43 control (20 females and 23 males). Results: This study found a decrease Leucine-rich alpha-2-glycoprotein-1 biomarker serum level in these patients and a significant difference in D. dimer, neutrophil count, lymphocyte count, and the neutrophil-lymphocyte ratio between the patients and controls at a P valu
... Show MoreThe experiments were conducted in laboratory conditions of a temperature of 25± 2C and relative moisture of 40± 5 % to evaluate the effectiveness of the cinnamon, lavender and clove essential oils on some biological life aspects of cowpea beetle, C. maculates. Results of the obligative experiment for the effect of the oils on insect adult killing showed that the concentration of 5% caused a mortality percentage averaged 13.33% of the insect males. The mortality percentage of the insect females was 11.3% for the cinnamon and lavender oils. The lavender oil had the lowest effect on adult killing, not exceeding 0. For the effect of the oils on egg laying, clove oil affected the number of eggs highly at the concentration of 5%, result
... Show MoreMunicipal wastewater sources are becoming increasingly important for reuse, for irrigation purposes, so they must be treated to meet environmentally friendly local or global standards. The aim of this study is to establish, calibrate, and validate a model for predicting chemical oxygen demand for the pilot plant of mobile biofilm reactors operating from municipal wastewater in Maaymyrh located in Hilla city Using the approach of dimensional analysis. The approach of Buckingham's theorem was used to derive a model of dimensional analysis design for the forecast of (COD) in the pilot plant. The effluent concentration (COD) It has been derived as a result of the influential concentration of (COD), dissolved oxygen (DO), volume of pilot plant
... Show MoreIRA Dawood, JOURNAL OF SPORT SCIENCES, 2016 - Cited by 3
Experimental investigations had been done in this study to demonstrate the effect of natural particles used as a reinforcement material to unsaturated polyester resin. The tensile test and water absorption were investigated according to (ASTM D638) and (ASTM D570), respectively. The influence of sunflower husk and pomegranate husk particles, used as a reinforcement material, on the tensile strength, Young's modulus and water absorption with different weight fraction (3%, 7% and 10%) and particle grain size (50µm, 100 µm and 150 µm), has been investigated. The water absorption of polymer composites was studied by measuring the specimen weight before and after immersion in water for one hundred days. In the experiments of tensile test,
... Show MoreThe aim of this research is to identify the effect of Webinar technique on digital culture in the College of Education for pure sciences at Ibin Haitham, University of Baghdad. The research samples consisted of (68) male and female students from the Chemistry Department who are following classes during the (2019- 2020) academic year. The samples represent (42%) of the total number of (162) students split into control and experimental groups. For this purpose, the scientific contents for testing were determined. The experimental part is based on analysis of the results from experiments in (preliminary standard solutions, refractive index, Beer-Lambert law). To achieve the aim of the research in testing the measure of student's digital cultur
... Show MoreBreast cancer is the most commonly diagnosed cancer and remains one of the main reasons of cancer-related mortality in women worldwide. KRAS variant rs61764370 (T>G) is associated with an increased risk of occurrence of many cancers, Here The case-control study was accomplished on 135 women including 45 women with breast cancer patients, 45 women with benign breast lesions and 45 healthy women to analyze the association of KRAS variant rs (61764370 T>G) with breast cancer. LCS 6 variant in KRAS gene was amplified by using specific primers, then genotype was detected after sequencing the PCR products. The results showed that the genotype and allele frequency of TT and GT allele of KRAS
... Show MoreIt is well known that drilling fluid is a key parameter for optimizing drilling operations, cleaning the hole, and managing the rig hydraulics and margins of surge and swab pressures. Although the experimental works represent valid and reliable results, they are expensive and time consuming. In contrast, continuous and regular determination of the rheological fluid properties can perform its essential functions during good construction. The aim of this study is to develop empirical models to estimate the drilling mud rheological properties of water-based fluids with less need for lab measurements. This study provides two predictive techniques, multiple regression analysis and artificial neural networks, to determine the rheological
... Show MoreBackground: Sealers should demonstrate adhesive properties to dentin, decreasing the chance of endodontic treatment failure. Increased adhesive properties to dentin may lead to greater strength of the restored tooth, which may provide greater resistance to tooth fracture and clinical longevity of an endodontically treated tooth. The aim of this study was to evaluate the shear bond strength of Bioceramic iRoot SP sealer, AH plus sealer and Apexit plus sealer in absence or presence of smear layer using push out bond strength test. Materials and Methods: Sixty straight single roots of the mandibular premolars were selected for this study. All canals were instrumented using ProTaper rotary instruments to achieve tapered canal walls, instrumenta
... Show MoreThe effect of different cutting fluids on surface roughness of brass alloy workpiece during turning operation was carried out in this research. This was performed with different cutting speed, while other cutting parameters had been regarded as constants(feeding rate , and depth of cut). Surface roughness of machined parts that will be tested by electronic surface roughness tester .The results show that the standard coolant gives the best values of surface roughness for fixed cutting speed ,followed by sun flower oil that has approximately the same effect, while the air stream as a coolant gave unsatisfied results for the evaluation of surface roughness.
In the other hand the best values of surface roughness were recorded for max
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