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 paper is concerned with a linguistic analysis of  the blurbs, used in advertising English and Arabic novels.  A blurb is an advertising persuasive text, written on the back cover of a book. Blurbs of selected novels are chosen as  representative examples. The selected blurbs belong to two languages, Arabic and English. The paper aims at studying the linguistic features that are characteristic of blurbs as advertising texts and making a sort of comparison between English blurbs and Arabic ones. A linguistic analysis on four levels is presented. Blurbs are tackled from the point of view of four linguistic disciplines that are phonology, syntax, semantics and discourse analysis. A reference is made to the linguistic featu

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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

Roller compacted concrete (RCC) is a concrete of no slump, no reinforcement, no finishing, and compacted using vibratory roller. When compared with conventional concrete, it contains less water content
when compared to traditional concrete. The RCC technique achieves significant time and cost savings during the construction of concrete. This study demonstrates the preparation of RCC slab of (38 ×38× 10) cm
samples by using roller compactor which is manufactured in local markets. The Hydrated lime additive is used to study the mechanical and physical properties of that RCC slab samples. This investigation is divided
into two main stages: The First stage consists of hammer compaction method with two gradation of aggregate, dense

This paper presents stochastic analysis using the perturbation method to model the structure of a container to verify the distributions of probability of maximum and minimum axial forces reactions in piles. The proposed simulation of a container port terminal under 11 scenarios of load combinations was presented. The probability distributions for live loads are assigned according to the input parameters of simulation data. Part of the load itself is implicitly combined such as vertical live load which includes the weight of equipment and containers and wind load. The structural model was simulated in the software STAAD Pro., while the statistical analyses were performed with MATLAB. The results demonstrated that, the most significant extern

The present work aimed to study the SiO2μPs, and NPs effect on the biodegradability of St/PVA blends. The samples were prepared by casting method as PVA, St/PVA blends with different concentrations (30, 40, 50, and 60 %). FTIR test was carried out for the samples preparation. The results proved some changes which might be related to changing in crystallinity of St/PVA matrix as well as physical incorporation of SiO2 μPs, and NPs addition. The enzymatic test and water uptake results proved that increase in weight loss with increases of starch ratio. The lowest weight loss was PVA; the highest weight loss is 60% St/PVA whereas the lowest weight loss is 30%St/PVA for blends involved. SiO2μPs (753.7 nm), and NPs (263.1 nm) were added at d

This research includes a study of dezincification by corrosion from brass alloys in three types of media, which are acidic solution, basic and slat solution in different percentages. The study show the higher dezincification occurs in basic solution which decrease the fatigue properties where the fatigue properties are inversely proportional with dezincification.