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.
The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:
- Iraqi society is a young society.
- The majority of the population is 70 percent. They live almost in urban areas.
- The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial
An isolate of Leishmania major was grown on the semisolid medium and incubated at 26ºC. The isolate was irradiated by He: Ne laser (632.8 nm, 10 mW) at exposure times (5, 10, 15, 20, 25, 30) minutes in their respective order. The unirradiated groups represent control group. Growth rate and percentage of viability were examined during six days after irradiation. The change in these two parameters reflects the effect of irradiation on the parasite. The results refers that the general growth effected by irradiation in comparison with un irradiation group, The growth rate of parasite decrease with increasing the exposure time in comparison with control group. Parasite viability decrease with irradiation and the percentage of living cell dec
... Show MoreBackground: Chemotherapeutic medication treatment for cancer is typically used in conjunction with other techniques as part of a routine regimen. It is well established that the capacity of different chemotherapeutic drugs to induce apoptosis is correlated with their anticancer efficacy. Quinazolinone-based drugs have demonstrated excellent responses from several cancer cell types. These substances have a lot of potential for use as building blocks in the creation of apoptosis inducers. Objective: To assess the new quinazolinone derivatives (M1 and M2) that were recently synthesized for their potential to halt wound healing and to use the acridine orange/propidium iodide (AO/PI) double stain to assess their capacity to induce apopto
... Show MoreAn experiment was carried out on the fields of the college of Agriculture - Abu Ghraib, of a silty clay loam soil that has moisture of 15-16%, to study the effect of plowing and pulverization systems on some plant indicators of onion. The experiment included plowing systems with three levels (plowing with a moldboard plow, plowing by chisel plow and zero tillage plowing) as a primary factor. The second factor was that pulverization for only one time and repeating the pulverization twice through the use of the rotary tiller. The plant indicators of onion that are studied: plant length, onion diameter, onion weight and onion neck diameter. The experiment has carried out according to SPLIT PLOT design according to RCBD design by three replicat
... Show MoreThe banking system considered as one of the most important intermediate circle between creditor and debtors it is mean the most important funding rings in economic activity, whether finance takes the a consumer or investment form and therefore it is the main base to stimulate economic activity both on the demand side, both consumption and investment and therefore of the main motivating factors for economic growth.
The banking system depends in achieve its goals on the grants and loan recovery, or what is known credit process and according to what the importance referred to the role of the banking system, it is important to ensure the safety and efficiency of the mechanisms of banking device and safety is
... Show MoreABSTRACT This paper has a three-pronged objective: offering a unitary set of semantic distinctive features to the analysis of nominal “hatred synonyms” in the lexicon of both English and Standard Arabic (SA), applying it procedurally to test its scope of functionality crosslinguistically, and singling out the closest noun synonymous equivalents among the membership of the two sets in this particular lexical semantic field in both languages. The componential analysis and the matching procedures carried have been functional in identifying ten totally matching equivalents (i.e. at 55.6%), and eight partially matching ones (i.e. at %44.4%). This result shows that while total matching equivalences do exist in the translation of certain Eng
... Show MoreAbstract:
The problem of poverty is one of the most important development challenges facing developing countries including Sudan for several decades. Although many efforts have been made to reduce poverty, however, its rates are increasing, and public policies adopted by the government in this regard remain elusive in achievinging its main objectives or making any significant progress. The purpose of the present study is to analyse poverty in Sudan by identifying its measurement, causes and the factors that have contributed to the increasing poverty rates over the past two decades. Also this study aims at investigating the interim poverty reduction strategy in Sudan as well as evaluates that strategy throug
... Show MoreNanocomposite was prepared using unsaturated polyester (UP) resin as a matrix and graphene nanoparticles as a reinforcement material in six percentage weights (0, 0.1, 0.2, 0.3, 1 and 1.5%). Mechanical, calorimetric and thermal studies were performed on the (UP) resin/graphene nanocomposite. All tests showed a clear improvement of all mechanical properties examined (hardness, flexural strength (F.S), impact strength (I.S) and tensile strength (T.S)) with increasing graphene percentage. In addition, the temperature of glass transition and thermal conductivity of this composite increased with increasing graphene content.
Manual probing and periodontal charting are the gold standard for periodontal diagnosis that have been used in practice over a century. These methods are affordable and reliable but they are associated with some drawbacks that cannot be avoided. Among these issues is their reliance on operator’s skills, time-consuming and tedious procedure, lack sensitivity especially in cases of early bone loss, and causing discomfort to the patient. Availability of a wide range of biomarkers in the oral biofluids, dental biofilm, and tissues that potentially reflect the periodontal health and disease accurately encouraged their use as predictive/diagnostic/monitoring tools. Analysing biomarkers during care-giving to the patient using chairside kits i
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