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.
Abstract. Shatt Al-Arab River was the most important tide river in Iraq, it suffered from neglect and lack of maintenance in the past decades. The river embankment is constantly exposed to erosion processes due to several factors, one of the most important of these factors is the movement of water currents due to the tidal energy coming from the Arabian Gulf. In this study, one dimension unsteady-state model was implemented to study river flood capacity simulation by using HEC-RAS (5.0.7) software in Shatt Al Arab River and its tributaries. The data included flow rate, water level records were collected daily from 2018 to 2020 at different stations along the mentioned river and its feeders, additionally, the considered flood discharge data
... Show MoreThe purpose of this study is designate quenching and tempering heat treatment by using Taguchi technique to determine optimal factors of heat treatment (austenitizing temperature, percentage of nanoparticles, type of base media, nanoparticles type and soaking time) for increasing hardness, wear rate and impact energy properties of 420 martensitic stainless steel. An (L18) orthogonal array was chosen for the design of experiment. The optimum process parameters were determined by using signal-to-noise ratio (larger is better) criterion for hardness and impact energy while (Smaller is better) criterion was for the wear rate. The importance levels of process parameters that effect on hardness, wear rate and impact energy propertie
... Show MoreThis study was conducted to make an inventory of the monocot plants that were collected before and now which stored in the herbarium of Iraq Natural History Museum for identifying them. The herbarium contains avery large and varied number of plants from different parts in Iraq and for different and varied environments. The plants collected, arranged and identified using taxonomic keys specific to these families. Currently, the plant samples are in the herbarium of Iraq Natural History Museum to be an important scientific reference for all researchers inside and outside the country. With the identification of botanical scientists for each family, gender and year in which it was first diagnosed.
This study aimed to make an inventory of leguminous plants for the purpose of identifying the plants that were collected over long periods and stored in the herbarium of Iraq Natural History Museum. It was found that the herbarium contains a large and varied number of plants from different parts of Iraq and in different and varied environments. It was collected and arranged according to a specific system in the herbarium to remain an important source for all graduate students and researchers to take advantage of these plants. Also, the flowering and fruiting periods of these plants in Iraq were recorded for different regions. Most of these plants begin to flower in the spring and thrive in fields and farms.
Ceramic to metal joining technique, which was used in this investigation includes the use of active filler alloy as a sandwich between the alumina and kovar alloy for brazing. High purity powdered metals of silver, copper, and additives of titanium were used to prepare the active filler alloy, through compacting the mixed powders and alloying in a furnace with argon atmosphere at the temperature of 800oC for 10 minutes. To use it as an active filler metal, it has been modified to a proper thickness. Two groups of alumina were prepared with different sintering temperatures (1450oC and 1650oC) and each group was tested under atmospheric pressure, vacuum furnace pressure of 2*10-4 torr and vacuum furnace pressure of 2*10-6 torr. All the pro
... Show MoreIn this paper we generalize Jacobsons results by proving that any integer in is a square-free integer), belong to . All units of are generated by the fundamental unit having the forms
our generalization build on using the conditions
This leads us to classify the real quadratic fields into the sets Jacobsons results shows that and Sliwa confirm that and are the only real quadratic fields in .
Background: Adjustment of any premature occlusal contact of any zirconia restoration requires its polishing or glazing in order to restore the smoothness of the restoration. The objective of this in vitro study was to evaluate the effects of different polishing systems and glazing on the surface roughness of full-contour zirconia. Material and methods: Forty disks (diameter: 8 mm, thickness: 6.4 mm) were prepared from pre-sintered full-contoured zirconia block; they were colored and sintered in a high-temperature furnace at 1500ËšC for 8 hours. The specimens were then leveled and finished using grinding and polishing machine and adjusted using diamond disk. The specimens were then randomly divided into four groups (n=10), group I involves
... Show MoreThe research material was prune plums (
The study aimed to find out the degree of practicing Arabic language teachers in the preparatory stage of higher-order thinking skills from their point of view in the first, second and third Baghdad Rusafa directorates of education. The descriptive survey method was used. The study population consisted of teachers of the Arabic language in the directorates of Baghdad, Rusafa, First, Second and Third, and the sample number was (284) teachers. A questionnaire was built on higher-order thinking skills. The validity and reliability of the tool were verified, after which the scale was applied to the research sample of (116) schools and (168) teachers who were randomly selected from the schools affiliated to the Baghdad Education Directorates Rus
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