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

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the research seeks to define the provisions of voluntary charity and some of its contemporary applications, so the research is after the definition of charity and voluntary charity, define the provisions of the Most important thing charity, where the one who is given charity, in the introduction, he talked about the importance of charity in social solidarity,As for the first topic ,it deait with a statement and definition of charity in the Quran,sunnah and comparative juris prudence,whil the second topic was conducted with clarifying the provisions of the ratified, the ratified,while the third topic was concerned with clarifying the application of voluntary charity contemporary investing the Mo

Food comes after air and water in terms of importance in the survival of human beings, In addition, it is the support and strength of health and support, if lost or destroyed man would die or get sick and become a heavy burden on himself and his society. Food, like other sources of life, is subject to various risks and corruption comes from countless sources. Among these dangers is the result of spontaneousness, lack of knowledge or compulsion due to the interaction of variables beyond the will of the producer and the consumer, such as pollution of water, air and environment and their reflection on food consumed by people. However, we can’t deny that some reasons of corruption are intentional and resulting from a planning in advance in

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This research was based on two pillars. The first is a comparison between of research done and the result of a particular  variable of research  indebendently in the united state, and second, knowledge and determine the effect of managers  practices on the contributions of personnel. The manager and staff are considered to be the most important elements in the organization and all of them  have a duty towards the others which governed by the relationship rules of procedure of the ministry researched, on the one  hand  and the interests of the organization and hence employees , whether executives  or employees within management formations that the availability of an acceptable level of good pract

Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve

The issue of Palestinian prisoners inside the prisons of the Israeli occupation is considered
a humanitarian issue par excellence، as it affects every Palestinian family as a
result of the absence of a husband، wife or son.
Almost no Palestinian house is vacant without one or more prisoners، and even women،
children and the elderly are not spared from these arrests.
The problem of the study was to identify the role of public relations in the Ministry
of Detainees and Ex-Prisoners Affairs in educating the Palestinian public about the
issue of prisoners، the nature of this role and the means used to bring support and
solidarity with this important and sensitive issue through the applied study on the
employee

AlO-doped ZnO nanocrystalline thin films from with nano crystallite size in the range (19-15 nm) were fabricated by pulsed laser deposition technique. The reduction of crystallite size by increasing of doping ratio shift the bandgap to IR region the optical band gap decreases in a consistent manner, from 3.21to 2.1 eV by increasing AlO doping ratio from 0 to 7wt% but then returns to grow up to 3.21 eV by a further increase the doping ratio. The bandgap increment obtained for 9% AlO dopant concentration can be clarified in terms of the Burstein–Moss effect whereas the aluminum donor atom increased the carrier's concentration which in turn shifts the Fermi level and widened the bandgap (blue-shift). The engineering of the bandgap by low