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Planning and controlling of intellectual capital: The role of beyond budgeting
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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.

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
The preferences of planning bridges of Al-Mosul city post war
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The study started from the problems of wars and the damage that result from deterioration and destruction of infrastructure and the absence of planning and urban reconstruction. The study aims to address the condition of the bad destroyed bridges that have paralyzed traffic from the right and left sides of the city of Mosul. The study is based on the assumption that the reconstruction of bridges will improve the transportation network in the city of Mosul. The study relied on several approaches, including: the historical approach by reviewing global and local experiences and the descriptive approach to review the reality of the state of Mosul after the liberation process, through maps and the analytical approach through statistics and da

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Publication Date
Sun Dec 01 2024
Journal Name
Al-kindy College Medical Journal
A Revolutionary Road Map for Obesity Management and Beyond: Tirzepatide as a Dual-Acting Insulinotropic Polypeptide Receptor Agonist
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Tirzepatide is a revolutionary and promising medication with a high impact in the treatment of Obesity and T2DM with their complications. Its efficacy was proven through different trials in achieving favorable weight loss and a significant reduction in glycemic index. It also treated a large diversity of related co-morbidities, including fatty liver, cardiovascular disease, dyslipidemia, and more. Tirzepatide is well tolerated, has a good safety profile, and is highly reliable and suitable for use in a population.

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Publication Date
Wed Sep 01 2021
Journal Name
Civil Engineering Journal
Measuring of Subjective and Objective Aesthetics in Planning and Urban Design
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The article includes the concept of aesthetics through what has been dealt with in the literature by philosophers and researchers who have addressed this concept in an attempt to derive indicators of aesthetics. The article adopted a descriptive and analytical methodology by reviewing recent literature on the concept of aesthetics and its relation to urban planning and design issues. Many subjective and objective aesthetics indicators have been identified, some of which are classified under real aesthetics, and some under fake aesthetics. The indicators were applied to the Kufa Mosque complex and Sahla Mosque complex as a comparative case study. It was found that the indicators of real aesthetics have a higher weight in determining

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Educational Planning, it's Importance in the Social, Economical and Educational Development
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Educational Planning, it's Importance in the Social, Economical and Educational Development

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
Markets in the Islamic Mashreq   (Iraq / Persia / the country beyond the river) From the era of the Prophet Muhammad (may Allah bless him and his family) To the end of the Buddhist era
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The follower to study the markets in the Islamic Mashreq (Iraq, Persia and the country of Ma
Behind the river for the period from the reign of the Prophet Muhammad until the end of the Islamic era) to find that there
A remarkable development in the pattern, shape, planning and privatization of markets
Islamic cities and places are the main conditions for their existence, which is the mosque of the mosque
And markets, and these markets have evolved from being a space in which there are no building and no ceilings to shade them in
The places of sale and purchase to specialized markets classified according to the materials and goods produced in them
This would facilitate the task of supervising it by the market factor and

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Engineering
Controlling the Salt Wedge Intrusion in Shatt Al-Arab River by a Barrage
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Shatt Al-Arab River in Al Basrah, Iraq, has recently recorded massive levels of TDS values (Total Dissolved Solids) in the water as a result of reduced fresh water discharge from sources, causing the river to become salinized due to salt wedge intrusion. Therefore, a block dam in the south reach is required to salt intrusion prevention. The main objective of this research is to simulate the hydraulic impact of a suggested barrage in Ras Al Besha on the Shatt Al-Arab River. The HEC-RAS (5.0.7) model was used to develop a one-dimensional unsteady model to gaining an understanding of the proposed barrage's influence on river behaviour. The daily discharges of the Tigris River provided as the upstream boundary conditions, wh

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Publication Date
Fri Jan 24 2025
Journal Name
Plos One
Assessment of the bypass of obturation materials beyond fractured instruments after using different obturation techniques in simulated curved canals (An in-vitro study)
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This study evaluated the extent to which obturation materials bypass fractured endodontic instruments positioned in the middle and apical thirds of severely curved simulated root canals using different obturation techniques. Sixty resin blocks with simulated root canals were used, each with a 50° curvature, a 6.5 mm radius of curvature, and a length of 16.5 mm, prepared to an ISO #15 diameter and taper. Canals were shaped using ProTaper Universal files (Dentsply Maillefer) attached to an X-smart Plus endo motor (Dentsply), set at 3.5 Ncm torque and 250 rpm, up to size S2 at working length. To simulate fractures, F2 and F3 files were weakened 3 mm from the tip, then twisted to break in the apical and middle sections of the canal, re

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Shifting Sand of English in Iraq language Policy and Planning
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Shifting Sand of English in Iraq language Policy and Planning

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Publication Date
Wed Mar 27 2019
Journal Name
Political Sciences Journal
"INSTALLATION intellectual middle class "Iraq model"
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الخلاصة

اهتم الفكر السياسي في القرنين الاخيرين بدراسة الطبقات على نحو غير مسبوق, واصبح موضوع التحليل الطبقي المعني بالطبقات من حيث تعريفها, وتحديد موقعها في السلم الاجتماعي, فضلاً عن نوعية العلاقة بين شرائحها وفئاتها المختلفة من حيث الصراع والتناغم, المادة الرئيسة والموضوع الاكثر اهمية في دراسات الفكر السياسي والاجتماعي.ومن بين الطبقات, احتلت الطبقة الوسطى مكا

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Crossref
Publication Date
Sun Dec 14 2025
Journal Name
Online Journal Of Art And Design
Intellectual Approach in Corona Pandemic Designs
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The intellectual approach is manifested in communicating information and achieving it in the best ways and methods, and that the philosophy of the approach falls under the sociological dimensions on the one hand and on the other hand is linked to the visual language presented by graphic design through an informative visual discourse that includes behavior and prophecy as two main axes for integration in presenting social, guiding and indicative educational topics to complete the picture of the achievement. In front of the recipient, the goals of the design were achieved in addressing the topic (Corona Pandemic), which took a social and cultural turn, and also included politics and economics, and went beyond the limits

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