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

The research aims to identify and diagnose the public relations strategies in its digital online communications by the United Nations High Commissioner for Refugees (UNHCR) in managing the crisis of Iraqi refugees in Turkey. A content analysis form was designed for the digital content of the UNHCR's website dedicated to topics and issues concerning Iraqi refugees that were covered by the site, adopting a comprehensive enumeration approach. The study covered the period from 01/03/2022, to 30/06/2022. The research yielded several key findings, including the predominant use of media, advertising, and education strategies in managing the crisis of Iraqi refugees in Turkey. News and reports ranked first among the media

This study aimed to identify the degree of use computers in administrative functions (planning, organization, controlling, and evaluation) among school leaders and assistants in public education schools in Sharoorah governorate ، as well as to identify obstacles of  use computers in administrative functions from the perspective of school leaders and assistants male and female in public schools during the academic year 1439-1440, the study sample  (66) school leaders and assistants, males (58), a and females (44), , and to answer the questions of the study, the researchers developed a questionnaire consisting of  (60) items, has been verified sincerity and persistence, and data analysis was used frequencies, percentages an

Jurists were unable to comprehend modern terminology and concepts to provide mature answers
On the questions and issues of the age, and what I want to research and raise it; an important and urgent subject, to crystallize the opinion jurisprudence
Islamic, which is the subject of citizenship. The globalization of the concept of citizenship, and the spread of special cultural differences,
The blurring of the identities and specificities of nations due to conflict, or political differences, often results in responses
This trend is inversely rooted and rooted, and as a result, the threat to one's religion or predecessors becomes threatened by one's culture,
Thus destroying the essence of his identity. Man has the highest rank

The historical center cities were exposed to change, which included its social and economical structures, Which led to sweeping changes in land use, causing a change in the result, in urban fabric and the physical structure and therefore to see visual. We have attracted these centers as a result of pressure from urban development and contemporary reflection of the agents of change which have been hit during the late period a development residential newly not sympathize mostly with the content of the historical and at the expense of removing large parts of the urban fabric and replace it with patterns of structural and styles of architecture has not been connected with reality. Which led to the loss of some historical and architec

The article aims to study the crisis of political change  from three Phases . The first focuses on the crises of political legitimacy and democratic postponement, as fundamental issues in analyzing the phenomenon of power struggle through the dialectic between the concept of historical legitimacy and institutional fragility from the beginning of statehood in 1962 to the stage of multi-partyism and the cessation of the electoral process in the 1990s. While the second focuses on the question of the monopoly of power in the post-terrorism and national reconciliation according to considerations  Political, social and security measures to prolong the life of the regime and avoid the demands of political change brought about

Fine art represents part of society's culture. The development of art was accompanied by the penetration of new worlds known as the fourth dimension. After art entered the boundaries of geometry and reduction; He began to break into the absurd, and the form and philosophy of art changed, moving from modernity to what came after it to contemporary. Transforming from a formal form into a symbolic form with philosophical implications linked to the light, audio and kinetic effects as they embody time, the concept became the master of the idea. The research aims to identify the concept of time and its types, then the philosophical concept of time and its reflection on contemporary art, through the analytical study of a selection of contempora

Praise be to God, who made the pegs of the earth and entrusted them with the task of keeping the earth from tilting, and prayers and peace be upon the one to whom the Qur’an was revealed, Muhammad, and upon his family and all his companions.

The topic of mountains is one of the important topics in human life, as God has associated great miracles with them that indicate the perfection of the power of God Almighty. God Almighty says: (And to the mountains, my palms have turned. This is worthy of every rational person to contemplate His signs, the Almighty, in this solid part and safety belt of the earth, in order to reveal the secrets of the mountains and uncover their treasures. The more the researcher studies the mountains and

Modern digital technologies have affected the means of communication in terms of structure, function and methods of dealing with them, and the communication process has changed, becoming bilateral, reciprocal and interactive, after it was one-way and limited in circulation and the roles changed, so the receiver became the sender and reversed is correct, and the culture of the active user and the participant spread, and the communication process became continuous.
The international information network has provided new electronic channels in the media and communication that are not known and opened a new era for these means, which led to a trend towards digital media in an unprecedented way.
The new communication platforms are the re

Iraq has a range of small and large marshes, which can be divided into two groups, a group of marshes feeding water from the Tigris and Euphrates rivers, and a group of marshes fed by the seasonal valleys coming from the desert plateau and the aljazera plateau.

The marshes have go through major changes, some of them turning into industrial lakes to store the flood waters of the Tigris and Euphrates rivers. Others have been dried up and turned into agricultural land. Others have dried up and the water has been returned to them in less quantities than before.

The purpose of this research is to but light on the changes that have occurred in these marshes, with the mention of marshes turned into industrial lakes or agricultur