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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
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
The role of television talk shows in shaping the political awareness of the students of Diyala University
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The  study aimed to exposure young university students and students talk programs offered by satellite TV exposure, as it represents these programs great importance Information Public Knowledge in general And the  youth in  private  Including Posed From Opinions And ideas About Different  Issues Raised Which Charges Opinion, And that Through Application Study Survey To Sample From Students of Diyala University, the  Researcher display Public Accrediting Theory To Information Which Provided Means Media To achieve Objectives And satisfy Needs   And hypotheses  . The Problem Search was Determined  Through Study of students of Diyala  University exposure  Programs Talk And measured&

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
The Floors and transparent role in the design studios satellite channels: وسام صالح حمد
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The search (floors and transparent role in the design studios satellite channels) and presented as a study-oriented, and the research aims to identify the role of flooring transparent spaces studios satellite channels and side performative and aesthetic, and formulas design to highlight the role floors transparent spaces studios satellite channels. And highlight the importance of research, particularly in its contribution to the clarification of the concept of the relationship between transparency and performing aesthetic treatments for floors by clarifying its role in the designs of the internal spaces of the studios, as well as his contribution to the founding of the theory of looking at the base of such concepts. To achieve the object

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
The role of Hajjaj bin Yusuf Al - Thaqafi in the linguistic reform of the Holy Quran
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During his tenure in Iraq, al-Hadjjaj bin Yusif undertook administrative and economic reforms as well as linguistic reform.

The efforts exerted by Abu al-Aswad al-Dawali to control the reading of the Holy Quran were not sufficient, so the melody and error continued and became more pronounced, especially since the letters were written until then without any distinguishing features.

Al- Hadjjaj bin Yusuf realized the seriousness of the continuation of these errors and what he talked with the days of the causes of division and disagreement between the Muslim community ordered his book to put these suspicious characters marks was at the head of the book Nasr bin Asim and Yehi bin Muammar

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Publication Date
Sat Oct 04 2025
Journal Name
Modern Sport
Administrative Skills and Their Role in Distinguishing the Institutional Performance of Directors of Sports Activity in Iraqi Universities
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The research aims to identify the administrative skills and their role in institutional performance, and used the descriptive approach in a survey style and correlational relations to suit the nature of the problem to be studied.The research community was identified with the directors of sports activity in the Iraqi universities in a deliberate manner, and their number is (134) directors, where two scales (administrative skills and institutional performance) were used and the two scales were distributed to the above-mentioned sample in order to obtain answers that meet the required and representative sample of the community on the day 3/12/2021. The answers to all the statements were completed and after processing the results statistically

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Publication Date
Fri Mar 01 2019
Journal Name
Research Journal Of Biotechnology
The etiological role of Chlamydia pneumoniae and Mycoplasma pneumoniae infections in systemic lupus erythematosus of iraqi female patients
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Recently, Systemic lupus erythematosus (SLE) was considered as one of the autoimmune diseases that the genetic and environmental factors contributed in the disease etiological profile. According to the environmental factors, infectious agents have been concluded to have a role in the etiology and pathogenesis of SLE. Chlamydia pneumoniae and Mycoplasma pneumoniae are among these infectious agents that have been suggested to be involved in the etiology of SLE. Accordingly, the current study was designed to assess the anti-C. pneumoniae and anti-M. pneumoniae IgG antibody status by enzyme linked immunosorbent assay (ELISA) in the sera of 64 Iraqi SLE females' patients and 32 Iraqi healthy females as controls. The patients' group were distribu

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Scopus
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
the role of time management in facilitate the work requirements for employees of the administrative department at the ministry of higher education and scientific research
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The aim of the present study is to provide the adequate knowledge about the role of time management in facilitate the work requirements for employees of the administrative department at the Ministry of Higher Education and Scientific Research. The research depend on studying four important dimensions which are (time planning, time organization, time direction and time observation). In addition to study other five dimensions which are (new procedures, clear procedures, short procedures, the available information and the simplicity of the methods

used).Questionnaire sheets consist of (38 questions) distributed to (170) employees and (146)  sheets only were considered in the study. SPSS program was used

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Social intelligence and its role in demonstration the Potential abilities for individuals
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Abstract

          The following research is marked by "social intelligence and its role in demonstration the potential abilities for individuals." The discussion dealt with the concepts of contemporary is very important because of their significant role in influencing the work of the Organization, as adopted link between the concepts of social intelligence and the potential role of the first to show the second .The research hypotheses tested in three health institutions in the city of Mosul, the research community is represented (Al-Salam Hospital and General Hospital and the son of ether), while the sample were the leaders of these institutio

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
The role of religious references in the reformation process in Iraq after 2003
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The Shiite religious authority in Iraq has played an active and vital role over its long history in promoting values of tolerance, rejecting extremism, advocating unity and confronting external challenges. This role has increased significantly after 2003 as a result of the great challenges that have passed in Iraq. Despite its clear policy of non-interference in political matters, except in cases of necessity, but the great role it played in maintaining national unity and advocating the rejection of extremism and sectarianism has made it a necessary need in Iraq to confront any deviations, dispersions or threats that affect society and the state. Therefore, its role in the process of reform was prominent on the political level by calling

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Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Family’s Role in Inculcating the Moral Values of Voluntary Work among Adults
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The study aims to identify the role of family in inculcating the moral values of voluntary work among adults, as it constitutes the basic social institution that is responsible for raising and control children. It has regarded as the first phase of constituting societies, where family plays a significant role in changing the behavior of individuals positively or negatively through provided patterns. The moral values act as organizer of human relationship in which misusing of these values would affect the interaction between people. This study focuses on how to employ the moral values in voluntary work as a civilized behavior helps in developing and strengthening societies. The researcher adopted the analytical-descriptive approach as mor

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the Zakat Fund in financing entrepreneurial projects to achieve development
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            This study aims to identify how the Zakat Fund contributes to financing entrepreneurial projects; and the role that these projects play in achieving economic and social development, despite the importance that contracting projects have in most countries as the main engine of growth; however, they still face many challenges that In the forefront of which is the challenge of obtaining financing; in this regard, it is possible to resort to the use of Zakat funds in the Islamic economy as it is a funding source that is closely proportional to the characteristics and goals of entrepreneurial projects in achieving development;

   &nbsp

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