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

Media plays an important role in shaping the mental image of their audiences for individuals, groups and organizations, States and peoples. It is the window through which overlooks the masses on events and issues, and in the light of their exposure to these means are their opinions and impressions.

Despite the importance of direct experiences in shaping opinions, drawing pictures and impressions, it is inevitable to rely on these means as individuals can not engage in direct experiences with thousands of events, issues and topics that concern their community and other societies.

There is no doubt that media is of great importance at the present time, because of its significant impact in the management of the course of pol

The research discusses the issue of attribution to the verb, because the Arab scholars are unanimous in preventing attribution of the verb, because it is always informed of it, and does not inform about it, but this consensus violates the linguistic use. The research discusses this matter.

In this paper, the main work is to minimize a function of three cost criteria for scheduling n jobs on a single machine. We proposed algorithms to solve the single machine scheduling multiobjective problem. In this problem, we consider minimizing the total completion times, total tardiness and maximum tardiness criteria. First a branch and bound (BAB) algorithm is applied for the 1//∑Ci+∑Ti+Tmax problem. Second we compare two multiobjective algorithms one of them based on (BAB) algorithm to find the set of efficient (non dominated) solutions for the 1//(∑Ci ,∑Ti ,Tmax) problem. The computational results show that the algorithm based on (BAB) algorithm is better than the other one for generated the total number of

???? ?? ??? ????? ???? ?????? ?????????? ????? ??????? ???? ?????? ????? ??? ??? ????? ?? ???? ??? ????? ????? ???? ????? ????? ?? 0-3cm, 10cm, 20cm, 30cm, 40cm ???????? ????? ?? ???? ????? ???????? ?? ???? ????? ?????? CR-39??????? ?? ??? ??? ?????????? ???????????? ???????? ???? n.cm-2.s-1 5 x 103?? ?????? ?????????? Am241- Be??? ???? ??????? ????????? ??? ?? ???? ????? ?????????? ??? ?? ????? ??????? ?????? 0.881±0.086??? ?? ??????? ????? ??? ????? ??? ?? ????? ????? ??? ???????? ???0.441±0.036 ??? ?? ???????

A  biological   experirne.rit   was  CQhducted ·ll1  the   (Ibn-  Al­

Haitham).  University        of   Baghdad  for   growing   seasens   on   of

2004/2005 (by using gypsum soil taken from Al- Doar area I Salah Al­ Dean provinc)  to stucl·- the effect three levels of phosphorus (0, 400,

SOO)rng ! pot and four  levels of zinc (0, 10,.. J 5, 2.0) tngf I pot on some

features of two  varieties -Qf    wheat, (triticum aestivurn var. rateh)and

(Triticum aestiv1lm Var. Ipa 99)..

R't

Objecte The study aims to test the effect of using the appropriate quantitative method of demand forecasting in improving the performance of supply chain of the aviation fuel product ( The study sample), One of the products of the Doura refinery (The study site), By testing a set of quantitative methods of demand forecasting using forecasting error measurements, and choosing the least faulty, most accurate and reliable method and adept it in the building  chain.

Is the study of problem through a starting with the fol

The aim of the current study is to create special norms of the second edition of Minnesota multi faces personality inventory, and the fifth edition of the sixteen personality factor questionnaire of catel. To this end, the researcher applied the Minnesota multi faces personality inventory over a sample of (1646) secondary and university students as well as plenty of disorders. She also applied the sixteen personality factor questionnaire of catel on (4700) secondary and university students. SPSS tools were used to process data.