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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 May 01 2016
Journal Name
Journal Of Engineering
Assessing Asphalt and Concrete Pavement Surface Texture in the Field
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The incorporation of safety characteristics into the traditional pavement structural design or in the functional evaluation of pavement condition has not been established yet. The design has focused on the structural capacity of the roadway so that the pavement can withstand specific level of repetitive loading over the design life. On the other hand, the surface texture condition was neither included in the AASHTO design procedure nor in the present serviceability index measurements.

The pavement surface course should provide adequate levels of friction and ride quality and maintain low levels of noise and roughness. Many transportation departments perform routine skid resistant testing, the type of equipment us

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
The Structural systems and expressional function for Airport Terminals' buildings
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The research deals with the structures of the contemporary travelers' buildings in particular, and which is a functional complex installations where flexibility, technical and stereotypes play an important role as well as the human values These facilities must represent physiological and psychological comfort for travelers. TThose are facilities where architectural form plays a distinguished role in reversing the specialty and identity of the building. Hence the importance of the subject has been in forced, as a result for the need to study these facilities and to determine the impact and affects by the surrounding environment, to the extent of the urban, environmental, urban, social, and psychological levels. The importance of the resea

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Permeability Estimation by Using the Modified and Conventional FZI Methods
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There many methods for estimation of permeability. In this Paper, permeability has been estimated by two methods. The conventional and modified methods are used to calculate flow zone indicator (FZI). The hydraulic flow unit (HU) was identified by FZI technique. This technique is effective in predicting the permeability in un-cored intervals/wells. HU is related with FZI and rock quality index (RQI). All available cores from 7 wells (Su -4, Su -5, Su -7, Su -8, Su -9, Su -12, and Su -14) were used to be database for HU classification. The plot of probability cumulative of FZI is used. The plot of core-derived probability FZI for both modified and conventional method which indicates 4 Hu (A, B, C and D) for Nahr Umr forma

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Publication Date
Thu Mar 01 2018
Journal Name
Nuclear Physics A
Determine the 134–140Nd isotopes identity using IBM and NEF
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TThe property of 134−140Neodymium nuclei have been studied in framework Interacting Boson Model (IBM) and a new method called New Empirical Formula (NEF). The energy positive parity bands of 134−140Nd have been calculated using (IBM) and (NEF) while the negative parity bands of 134−140Nd have been calculated using (NEF) only. The E-GOS curve as a function of the spin (I) has been drawn to determine the property of the positive parity yrast band. The parameters of the best fit to the measured data are determined. The reduced transition probabilities of these nuclei was calculated. The critical point has been determined for 140Nd isotope. The potential energy surfaces (PESs) to the IBM Hamiltonian have been obtained using the intrin

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Crossref (19)
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Publication Date
Sat Nov 01 2014
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Debulking of Keloid Combined with Intralesional Injection of 5-Flurouracil and Triamcinolone versus Intralesional Injection of 5-Flurouracil and Triamcinolone
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KE Sharquie, AA Noaimi, MR Al-Karhi, Journal of Cosmetics, Dermatological Sciences and Applications, 2014 - Cited by 2

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Publication Date
Tue Feb 20 2024
Journal Name
Arab Gulf Journal Of Scientific Research
Investigation of Pseudomonas aeruginosa bacteria in a number of Baghdad schools and extent of their resistance to disinfectants and sterilizers
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Purpose This study was design to investigate of Purpose This study was design to investigate of P. aeruginosa, an example of Gram-negative bacteria, in seven primary and secondary schools of Baghdad city, and the effects of Ethanol and Dettol of P. aeruginosa biofilm. Design/methodology/approach Seventy swabs were collected from seven primary and secondary schools of Baghdad city, Iraq, during November -December 2022. Swabs were collected from classes desk, doors handles, students hands and water taps. Standard microbiological testing methods were used on the samples for isolation and identification. The ability of bacteria to form biofilm and the effects of Ethanol and Dettol on “preformed” biofilms was examined by microtiter plate wi

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Scopus (1)
Scopus
Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Effect of some plant extracts on germination and seeding of Raphanus sativus and effect on surface growth of Rhizoctonia solani
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The experiment was conducted to study the effect of leaves extract of Salvia sclarea , Rosmarinus officinalis and Thymus vulgaris with 10% and 30% concentration on germination of seeds and growth of seedlings . The effect of these extracts on infection percentage of seeds decay and surface growth of Rhizoctonia solani . The results showed that the three extracts effected significantly to reduced percentage of seeds germination, acceleration of germination , promoter indicator , infection percentage of seeds decay and surface growth of R. solani especially in 30% concentration .

Publication Date
Fri Jan 01 2010
Journal Name
Journal Of Kerbala University
Effect of GA3 , vitamin C and Cumin seed extract on seeds germination and growth of seedling of ( Nigella sativa L.)
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Publication Date
Wed Apr 01 2020
Journal Name
Indian Journal Of Ecology
Effect of Organic, Mineral Fertilizers and Foliar Application of Humic Acid on Growth and Yield of Corn (Zea mays L.)
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Scopus (16)
Scopus
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Global Pharma Technology
Spectrophotometric determination of loratadine in syrup and study viscosity conductivity and thermodynamic of binary mixed systems of surfactants with loratadine"
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Scopus