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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 Jun 03 2012
Journal Name
Baghdad Science Journal
A Biochemical Study for Evaluation and Analysis of Serum Protein of Patients with Different Kidney Tumors
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The amount of protein in the serum depends on the balance between the rate of its synthesis, and that of its catabolism or loss. Abnormal metabolism may result from nutritional deficiency, enzyme deficiency, abnormal secretion of hormones, or the actions of drugs and toxins. Renal cancer is the third most common malignancy of the genitourinary system, and accounts for 3% of adult malignancies globally. Total serum proteins were measured in malignant kidney tumor, benign kidney tumors, and non tumoral kidney diseases patient groups, as well as in healthy individuals. A significant decrease (p< 0.001) of total serum protein levels in patients with malignant kidney tumors when compared with those of benign tumors, non tumoral diseases, and hea

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Publication Date
Sun Nov 13 2022
Journal Name
Journal Of Kufa For Chemical Sciences
Preparation, characterisation and biological activity of some metal complexes derived from new dithiocarbamate of heterocyclic ligand
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In this study, synthesised new ligand: potassium 2,2'-(quinoxaline-2,3- diyl)bis(1-phenylhydrazinecarbodithioate) (L). The ligand synthesised by reacting N1,N2-dip-tolyloxalamide as the starting material with CS2 and KOH to add the CS2 group and then with phenylendiammine to achieve (L). The ligand used in the synthesis of complexes with (CoII, NiII and CdII). The new ligand and its complexes characterised by FT-IR, UV-Vis, 1H, 13C-NMR, Mass spectroscopy, and elemental analysis, in addition to the above techniques were using magnetic moment, atomic absorption, chloride content, and melting point to describe the metal complexes.

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
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The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Calculation of Radial Density Distribution Function for main orbital of Carbon atom and Carbon like ions
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Radial density distribution function of one particle D(r1) was calculated for main orbital of carbon atom and carbon like ions (N+ and B- ) by using the Partitioning technique .The results presented for K and L shells for the Carbon atom and negative ion of Boron and positive ion for nitrogen ion . We observed that as atomic number increases the probability of existence of electrons near the nucleus increases and the maximum of the location r1 decreases. In this research the Hartree-fock wavefunctions have been computed using Mathcad computer software .

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Grain size and sorting as indicators of depositional environment of ghar formation (late lower Miocene), Iraq
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Char formation is subdivided into three lithological types according to the percentage of detrital quartz and calcite (micrite and sparite), through the petrographic study of 13 thin sections collected from a section at Wadi Al-Ratgha (west of Al-Qaim, Iraq Western Desert). The three rock units are: Limy sandstone, limestone and sandy limestone. Depending on the mean gain size of detrital quartz and degree of sorting and the type of matrix, Ghar Formation can be classified in to three types, i. e. off-shore sediments with low energy environment, near shore sediments with high energy environment and mixed sediments with transitional energy environment. This is due to local transgression and regression of sea level at late lower Miocene du

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Publication Date
Sat Dec 01 2018
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Effect of Lead Exposure on Some Biochemical Parameter of Battery Factory and Benzene Fuel Stations Workers
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Publication Date
Thu Jul 11 2019
Journal Name
Journal Port Science Research
Evaluation Activity of Alanine Aminopeptidase (AAP) in Patients with Renal Dialysis, Purification and Isolation of Isoenzymes
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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Killer Activity of Hanseniaspora uvarum Isolated from Dates Vinegar: Partially Purification and Characterization of Killer Toxin
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This study was conducted to isolate and identify killer yeast Hanseniaspora uvarum from dates vinegar and measurement the ability of this yeast to produce killer toxin. The antimicrobial activity of the concentrated supernatant containing partially purified concentrated killer toxin was also detected against several pathogenic bacteria and yeast species, which includes two types of yeast Rhodotorula mucilaginosa and Candida tropicalis and four human pathogenic bacteria Staphylococcus aureus, Escherichia coli, Klebsiella pneumoniae and Pseudomonas aeurginosa. In addition, the antagonistic activity of examined yeast have been studied toward four types of fungi, where two are pathogenic

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Publication Date
Fri Apr 15 2016
Journal Name
Research Journal Of Applied Sciences, Engineering And Technology
Development of Measurement Scale for Hypothesized Conceptual Model of E-service Quality and User Satisfaction Relationship
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Publication Date
Sat Jul 08 2017
Journal Name
Research Journal Of Pharmaceutical , Biological And Chemical Sciences
Assessment activity and Partial purification of Alkaline phosphatase (AIP) from sera of patients with celiac disease
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