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.
Research includes three axes, the first is the average estimate time of achievement (day) to work oversight, to five supervisory departments in the Office of Financial Supervision Federal and then choose the three control outputs and at the level of each of the five departments above, and after analyzing the data statistically back to us that the distribution of the times of achievement It is the exponential distribution (Exponential Distribution) a parameter (q), and the distribution of normal (Normal Distribution) with two parameters (μ, σ2), and introduced four methods of parameter estimation (q) as well as four modalities parameter to estimate (
... Show MoreThe current research aims at: - Identifying the role played by the leadership in empowerment and organizational learning abilities and their reflection on the knowledge capital, and the extent to which these concepts can be applied effectively at Wasit University. The problem of research .... In a series of questions: The most important is that the dimensions leadership empowerment and distance learning organizational capacity correlation relationship and impact and significant statistical significance with the capital knowledge.
To understand the nature of the relationship and the impact between the variables, leadership was adopted by empowerment as the fir
... Show MoreBACKGROUNDS Nasoalveolar molding (NAM) application is among presurgical management (PSM) techniques used for infants with cleft lip and palate (CLP). It helps to approximate the palatal cleft and to reshape the nasoalveolar complex prior to primary lip repair. This study aimed to explore types of PSM and the dental speciality provision for infants with CLP in Baghdad. The status of NAM usage and surgeons’ perceptions toward NAM usage were assessed. MATERIALS AND METHODS This is a cross-sectional paper-based questionnaire study that collected responses of surgeons perform primary lip and nose repair regarding PSM. The questionnaire was distributed amongst public and private hospitals in Baghdad. Twenty surgeons were enrolled (only those su
... Show MoreThe current research aims to study social capital and its effect in enhancing the psychological empowerment of workers through the two variables of social capital within its dimensions (structural, relational, cognitive) and the variable of psychological empowerment within its components (ability, meaning, personal will and influence). The questionnaire was used as a main tool in the collection of data and with data collected from a sample of 168 employees in the Municipality of Samawa Municipality, which is part of the Ministry of Construction, Housing, Municipalities and Public Works. The results of the research (The impact of social capital in enhancing the psychological empowerment of workersApplied research in the Dire
... Show MoreThe purpose of the research is to identify the social capital of the Municipality of Samawah Municipality by defining the level of its three dimensions (the structural dimension, the relational dimension and the cognitive dimension) and identifying the appropriate means that contribute to increasing the structural empowerment of the workers in the Municipality of Samawah. Between the social capital and the structural empowerment of the workers. From the perspective of social capital, the researchers examined the correlation and the effect of dimensions (structural, relational, cognitive) on the structural empowerment of the workers and with data collected from a sample of (168) Samawah, which is part of the Ministry of Constructi
... Show MoreCities have witnessed great changes since the planning of the first cities. This is due to the increase in population and problems in services that affect urban security. As such, urban security is directed and affected by the nature of city planning and the types of services. Besides, the kind of services plays an imminent place in providing urban security at all levels. Other factors that influence urban security can be limited to the increase of population, economic and social changes. This leads to losing urban control. This study will explore the historical chronology to identify weaknesses in urban planning since its dawn and reaching solutions to protect urban security. The importance of the research lies in achieving urban securi
... Show MoreCities have witnessed great changes since the planning of the first cities. This is due to the increase in population and problems in services which affect urban security. As such, urban security is directed and affected by the nature of city planning and the types of services. Besides, the kind of services plays an imminent place in providing urban security at all levels. Other factors that influence urban security can be limited to the increase of population, economic and social changes. This leads to losing urban control. This study will explore the historical chronology to identify weaknesses in urban planning since its dawn and reaching solutions to protect urban security. The importance of the research lies in achieving urban secur
... Show MoreThe historical person study as a personality to the AL- Bazargan, one of the important
studies, is the shed light on the character had an effect of the political life in Iraq, an important
historical era involved many events, coincided with a national and historical by this personal
at the events successive positions that stage of the history of Iraq, especially if we know,
strongly his loyalty to the homeland and the earth, and intense hatred for any occupation or
colonization desecrate the land...
This was evident during his participation and his supervisor in 1920 liberal revolution
against the British occupation, and urged the need for adherence to the principles of
independence, and the emphasis on the nation
In this paper, wireless network is planned; the network is predicated on the IEEE 802.16e standardization by WIMAX. The targets of this paper are coverage maximizing, service and low operational fees. WIMAX is planning through three approaches. In approach one; the WIMAX network coverage is major for extension of cell coverage, the best sites (with Band Width (BW) of 5MHz, 20MHZ per sector and four sectors per each cell). In approach two, Interference analysis in CNIR mode. In approach three of the planning, Quality of Services (QoS) is tested and evaluated. ATDI ICS software (Interference Cancellation System) using to perform styling. it shows results in planning area covered 90.49% of the Baghdad City and used 1000 mob
... Show MoreThat the diplomatic work and its importance in foreign policy planning assumes the following points: 1. Choosing the tool in the sense of choosing the most correct tool that reflects the reality of the situation on the one hand and the disposal of strong energy to reach the implementation of the political decision. The declaration of war and entering into a resolution that uses force merely to face insulting ambassadors does not mean Power of the State concerned. But an imbalance in its foreign policy. 2. The coordination of the tools, that the foreign policy scheme must be such a role, and on the external style, diplomatic work, military action and propaganda must complement each other, to the extent that each of them is the first attac
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