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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 May 20 2026
Journal Name
Journal Of Babylon Center For Humanities Studies
The motives of pain in the play (Bells and Trains) by Yehuda Amichai
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The upbringing of Yehuda Amichai and the conditions he lived in had a great influence on his deep sense of pain, which made him think of death and suicide. Especially after the Nazis came to power in Germany, and his emigration with his family. Amichai searched for love throughout his life, and his failure was one of the most important factors affecting his psyche, which is A deep influence that made him live in harsh and painful pains that broke him, and prevented her from achieving his ambitions in life.Dramatic texts are characterized by repetition in writing and presentation. It is a textual discourse that has two advantages, first, that it can be read as a literary text like all other literary texts, and second, that it can be consider

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Rashid Street and its impact in the political twenties of the last century
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Rasheed Street has had great importance by the nature of what was seen as being of vital events of a key facility in the Iraqi capital Baghdad since ancient times until now .
And such as cultural and historical memory-rich street for Iraq, pulsating nerve since the beginning of the last century thanks to the commercial and intellectual stature, as well as being a tourist landmark frequented alleys most of the tourists coming to Iraq , which counted for them a source of tourist attraction, given the religious diversity of fungal who excelled by the street, as we find in exchange for his Church of the Virgin Mary, the time which was built in the middle of the Caliphs Mosque towering minarets and promised that the oldest and largest of t

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
THE MACROECONOMIC ENVIRANMENT OF THE FOOD INDUSTRY IN IRAQ AND ITS FUTURE PROSPECTS
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Food industries are variety to include number of agricultural products (plantbotential and animal) which can be manufactured locally, thus, Iraqi market is full by different types of food products from neighbor countries, because of un equivalence and inability of competence, in away to cover (90%) average of local request need under commercial  opening.

In Iraq although its importance, this industry suffers from difficulties, the most important one is the rising  in  products costs, shortage in agricultural products, experience, and qualification, besides, the challenges , by flooding market in food products and what are contained of higher competitive features from quality and prices side

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Turkish Policy Towards Africa in the Era of the Justice and Development Party
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Turkish policy towards Africa witnessed important developments over time that began before the Ottoman era and then developed during the Ottoman era when the Ottoman state played an important role in maintaining security by confronting Portuguese interventions in North Africa and sending military aid. Thus, the Ottoman state was able to develop its policy towards Africa for important considerations based mainly on the employment of the religious factor and the spread of Islam for the African acceptance of the Ottomans in the African territories and thus, achieve economic, strategic and political motives. Later, these relations declined in the Republican era due to the weak political and economic potential of Turkey on the one hand and th

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Fairness in the ancestral quarrel at the meeting of subordinate and representative metaphors
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Having signed my eyes on the manuscript labeled (equity in the ancestral quarrel at the meeting of subordinate and representative metaphors) I was impressed by the process of achieving it; That manuscript came to light; to be seen by specialists in Arabic rhetoric and students of science, and supplement the library of rhetoric one of the sources ..

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The Origins of Chinese Influence on Pottery in the Tang and Song Dynasties
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This research study of influence of Chinese thought on porcelain in the tang and song period, the study came into four sections, which are:
* First section contains general framework of the research, which include the problem, which is represented by following of questions:
1- Is there intellectual and ideological dimensions in Chinese porcelain?
2-What are the mechanisms and techniques of Chinese porcelain?
.the importance of this research and the need counted as a study providing cognitive addition into the Chinese arts field, especially ceramics of the Chinese. The aim of the research included of areas of artistic creativity in Chinese pottery and ceramics according to the bases of construction and composition. As the impo

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Publication Date
Mon Oct 31 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
The adoption of green management in Iraqi construction industry: The challenges and benefits
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Publication Date
Wed May 20 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Histological and mechanical evaluation of the osseointegration of titanium implants by the modifications of thread design and/or coating with flaxseed (An experimental study on rabbits)
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Background: Dental implant surface technologies have been evolving rapidly to enhance a more rapid bone formation on their surface and improve implant therapy.Implant threads should be designed to increase surface contact areathat induced better stability. In addition, implant surface coating with Flaxseed was used to enhance bone formation at the bone-implant interface. Materials and methods: Ninety-six commercially pure titanium (CpTi) screws were implanted in rabbits' tibiae and divided into three groups as dual-threaded group, flaxseed-coated group and control group. All groups were evaluated mechanically, histologically and radiographically after each healing periods (2, 4, 6 and 8) weeks and the resulting data were statistically analy

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Publication Date
Fri May 17 2024
Journal Name
Annals Of Applied Sport Science
Psychological Well-being and Its Relationship with the Functional Creativity of Female Professors of Gymnastics in the Colleges of Physical Education and Sports Sciences in Iraq
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Background. Teaching quality in gymnastics is influenced by teachers' performance and attitudes, leading to increased functional creativity and psychological well-being. This, in turn, contributes to the success of the sports institution by enhancing the overall performance and overall well-being of the students. Objectives. The research aims to assess the psychological well-being and functional creativity of female gymnastics professors in Iraqi colleges of physical education and sports sciences, focusing on their level of well-being and the relationship between these factors. Methods. The researchers used a descriptive survey method to survey female gymnastics professors at 16 colleges in Iraq's physical education and sports science

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Publication Date
Wed May 20 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of thermocycling and different pH of artificial saliva on the impact and transverse strength of heat cure resin reinforced with silanated ZrO2 nano-fillers.
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Background: The aim of this study was to evaluate the effect of thermo cycling and different pH of artificial saliva (neutral, acidic, basic) on impact and transverse strength of heat cure acrylic resin reinforced of with 5% silanated ZrO2 nano fillers. Materials and methods: 120 samples were prepared, 60 samples for impact strength test and another 60 samples for transverse strength test, for each test, samples were divided into two major groups (before and after thermo cycling), then each of these major groups were further subdivided into 3 subgroups according to the pH of prepared artificial saliva (neutral, acidic, basic). Charpy impact device was used for impact strength test and Flexural device was used for transverse strength test. R

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