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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
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Effects of local Infiltration of Bupivacaine in total hip and knee replacement for post - operative analgesia
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Background: Pain is one of the most postoperative complications of surgical wound especially within first 24 hrs. leading to delay hospital discharge, stress gastritis and increasing blood pressure. As wound infiltration with long acting local anesthetic (bupivacaine) has been proved to be effective after orthopedic surgeries especially total hip and knee replacements.Objective: our study was designed to determine theeffectiveness of local infiltration of 0.5% of bupivacainebefore closure of surgical wounds in controllingpostoperative pain and improve patient’s outcome after totalhip and knee replacement surgeries in first 24hrspostoperative period.Methods: Twenty patients from class I (healthy patients) and class II (patients mild sys

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Reduction of Noise and Vibration of Spur Gear by Using Asymmetric Teeth Profiles with Tip Relief
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Reduction of noise and vibration in spur gear experimentally by using asymmetric teeth profiles with tip relief was presented. Both of classical (symmetric) and asymmetric (with and without tip relief) spur gears are used in this work. Gear test rig was constructed to achieve torsional vibration measuring, and two modified cutters are designed and manufactured to achieve tooth profile modifications. First to cut asymmetric gear tooth with pressure angles (14.5o/25 o) without tip relief for loaded and unloaded tooth sides respectively, and second to cut asymmetric gear tooth with pressure angles (14.5o/25 o) for loaded and unloaded tooth sides respectively with tip relief to ach

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Publication Date
Fri Jan 01 2021
Journal Name
Systematic Reviews In Pharmacy
A COMPARATIVE STUDY OF CHEMICAL COMPOUNDS AND ANTI-BACTERIAL EFFICACY OF DIFFERENT ALLIUM CEPA PLANT EXTRACTS
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Publication Date
Wed Aug 18 2010
Journal Name
Journal Of Kerbala University
Synthesis of New Type of Sugar Ligands Starting from D-Glucose And Screening Their Biological Activity
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Publication Date
Tue Dec 13 2022
Journal Name
International Information And Engineering Technology Association
Countermeasure of Riverbanks Local Scour and Deposition Using Different Shapes of Multiple Groynes with Different Spacing
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In current study a computation fluid dynamic (CFD) technique was used to investigate the effect of groynes shape and spacing on the scour pattern and the maximum scour depth in open channel flow. CFD model have been validated throughout comparing the numerical results with three previous experimental studies for a single groyne located in open channel with three different shapes (L, quadrant, and parabola shapes). The comparison revealed very good agreement between numerical results of the maximum scour depth with the results of all experimental models. Moreover, investigations of the effect of multi-groynes (three groynes and four groynes) arranged in parallel with constant spacing and also with variable spacing have been done, the

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Engineering
Effect of Plasma Shot Peening on Mechanical Properties and Fatigue life of AL-Alloys 2024-T3
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An Investigation of estimated Mechanical Properties of AL-Alloys 2024-T3, which is the most commonly used in industrial applications, been established experimentally. A new novel Plasma Peening techniques had applied for the whole surfaces of the material by CNC-Plasma machine for 48 specimen, and then a new investigation were toke over to figure the amount of change in mechanical properties and estimated fatigue life. It found that improvement was showing a nonlinear behavior according to peening duration time, speed, peening distance, peening number, and amount of effected power on the depth of the material thickness. The major improvement was at medium speed long duration time normal peening distance. Which shows up t

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Publication Date
Thu Aug 01 2024
Journal Name
Journal Of Ecological Engineering
Synthesis and Characterization of Acidic Activated Carbon from Corncobs for Adsorption Desulfurization of Simulated Crude Oil
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Corncob is an agricultural biomass waste that was widely investigated as an adsorbent of contaminants after transforming it into activated carbon. In this research carbonization and chemical activation processes were achieved to synthesize corncob-activated carbon (CAC). Many pretreatment steps including crushing, grinding, and drying to obtain corncob powder were performed before the carbonization step. The carbonization of corncob powder has occurred in the absence of air at a temperature of 500 °C. The chemical activation was accomplished by using HCl as an acidic activation agent. Fourier transform infrared spectroscopy (FT-IR), scanning electron microscopy (SEM), X-ray diffraction (XRD), and Brunauer–Emmett–Teller (BET) facilitate

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Publication Date
Tue Nov 01 2022
Journal Name
Chemical Methodologies
Study of Optical and Structural Properties of CdTe Quantum Dots Capped with 3MPA Using Hydrothermal Method
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Quantum dots (QDs) can be defined as nanoparticles (NPs) in which the movement of charge carriers is restricted in all directions. CdTe QDs are one of the most important semiconducting crystals among other various types where it has a direct energy gap of about 1.53 eV. The aim of this study is to exaine the optical and structural properties of the 3MPA capped CdTe QDs. The preparation method was based on the work of Ncapayi et al. for preparing 3MPA CdTe QDs, and hen, the same way was treated as by Ahmed et al. via hydrothermal method by using an autoclave at the same temperature but at a different reaction time. The direct optical energy gap of CdTe QDs is between 2.29 eV and 2.50 eV. The FTIR results confirmed the covalent bonding betwee

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Treatment of Patients with Vitiligo by Intradermal Pricking of Vitiligenous Skin Using Sharp and Blunt Needle
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Publication Date
Thu Dec 16 2021
Journal Name
Kufa Medical Journal
Clinical and Refractive Outcomes of Toric Phakic Implantable Collamer Lens Implantation for correction of myopic astigmatism
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Background: Currently there are four general approaches to correct refractive errors: refractive corneal surgery, crystalline lens surgery and implantation of an intraocular lens in anterior or posterior chamber. Aim: To evaluate the predictability, safety and stability of toric phakic implantable collamer lens implantation to correct moderate to high myopic astigmatism. Methods: Sixty eyes of 40 patients underwent implantation of a toric implantable collamer lens (V4c design) in the Eye Specialty Private Hospital, Baghdad, Iraq were studied. The mean spherical refraction was -11.32±3.17 diopter (D) with a range of -6.00 to -18.00 D and a mean cylinder of -2.61±1.16 with range of -1.00 to -5.50 D. The outcome measures that evaluat

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