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The importance of measuring and accounting disclosure of intellectual capital To maximize the value of the company
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Most of the big companies and especially the intillictual ones become a ware of an important fact, and That is, The intillictual capital in new global economy, is a new source for Them & This Valuable source exceed in importance. The other company's sources.

The Traditional disclouser systemes are unable to supply the decisions makers with the Fundimental information require to handel the on going operations which are based on Knowledge and intangible source. But the measuring of this source and the disclose for it in the financial Statements will lead to gain features Statements which will benefit all the parties and lead to make the value of the company great.

And as a result, The accountant occupation must interact, in the shade of the technical development, and the Knowledge economy, measure. The source and disclose it in the financial Statements. As an aime to keep the clients and the users in touch with the latest high quality information which give the real value of the company & for which they need in making their decisions.

The research had reached to a number of infercnces, the most important are:

  • The concept of the intillictual capital is a renewing concept because of the very quick changing environment surrounding as. So it is in the growing and development state and it express' in a special way about the Knowledge affairs "non materialistic"
  • The keeping of the intellectual capital by the comprehencing, the Knowledge stored in the employees minds, by the company administration. And make the old employees transfer them to the new ones or train them about it.
  • The intellectual capital will aid to evaluate the risks and helpe to generate the real value of the company & also it may become the real key for achieving the future flourshing for the company.

 

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
IMPLEMENTATION OF THE SKIP LIST DATA STRUCTURE WITH IT'S UPDATE OPERATIONS
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A skip list data structure is really just a simulation of a binary search tree. Skip lists algorithm are simpler, faster and use less space. this data structure conceptually uses parallel sorted linked lists. Searching in a skip list is more difficult than searching in a regular sorted linked list. Because a skip list is a two dimensional data structure, it is implemented using a two dimensional network of nodes with four pointers. the implementation of the search, insert and delete operation taking a time of upto . The skip list could be modified to implement the order statistic operations of RANKand SEARCH BY RANK while maintaining the same expected time. Keywords:skip list , parallel linked list , randomized algorithm , rank.

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Publication Date
Wed May 15 2019
Journal Name
حوليات عين شمس
Mythological Allusions in Christopher Marlowe's The Tragical History of Doctor Faustus
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A Classical allusion refers to myths in ancient Roman and Greek works of literature. Christopher Marlowe (1564-1593), utilized mythological allusions in The Tragical History of Doctor Faustus (1588- 1592) to create a connection between ideas. Dr. Faustus wanted the infinite. He sold his soul to the devil to gain it. He rejected theology and embraced magic and mythology that epitomized pseudo-divinity. Classical mythology invites moral and theological discussion. It intensifies the aesthetic purpose and the spiritual evaluation of Dr. Faustus‟s ambition

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The priority of government investment for companies manufacturing sector in Iraq
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The study aimed at clarifying the contradictions of the general industrial companies despite the investment allocations and the government investment expenditure on manufacturing activities under the so- called rehabilitation programs. However, this did not contribute to a certain extent in the growth and industrial leap in the direction of developing the activities of the sector Industrial sector in Iraq because of the lack of adoption of a number of basic principles towards the need to take priority of investment in the field of manufacturing and industrial decision-making in the restructuring of industry according to the priorities of investment in light of the international industrial trend, Tosmarah available to the manufact

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Publication Date
Mon Jan 01 2024
Journal Name
Current Research In Pharmacology And Drug Discovery
Papaverine attenuates the progression of alpha naphthylisothiocyanate induce cholestasis in rats
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Publication Date
Mon Oct 03 2022
Journal Name
Optik
Enhancement the photosensitivity of PVA NFs/Si prepared by electrospinning technique
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This work aimed PVA nanofibers in a range of concentrations were successfully manufactured via electrospinning. PVA NFs/Si was effectively prepared using the electrospinning process. The structural, morphological, optical and electrical properties of the prepared PVA were studied using XRD, FE-SEM, UV-Vis spectrophotometer and I-V characteristics, respectively. The amorphous structure of PVA nanofibers was observed. The optical energy gap from ultraviolet to visible was between (2.75 and 2.41) eV, making this compound highly sensitive to visible orange light at 610 nm, with a photosensitivity of 66%. The optical energy gap of PVA/Si heterojunction was utilized to modify this film from the UV to the visible spectrum. As show in the results,

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Scopus (7)
Scopus
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of the investments Iraqi fund External Development /an applied study
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The research aims to evaluate Evaluation of the investments Iraqi fund for External development through the application of financial tools to a number of companies of the Iraqi Fund for External Development, and from the point of view to achieve the best returns from investment and the feasibility of the investments of the Iraqi Fund for External Development and the research community represents the Iraqi Fund for External Development and the amount of (28) A company, while the research sample is (4) companies (the Arab Petroleum Transportation Services Company, the Arab Iraqi Company for Livestock Development, the Bauhaus Company for prefabricated buildings and mineral installations, the Arab Fisheries Company) that were chosen

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Prevalence of Helicobacter pylori Infection by Different Diagnostic Methods
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A total of 41 patients with gastro duodenal symptoms (show signs of inflammation with or without duodenal ulcer) . 21 males (51.2%) and 20 female (48.8%) with an average age 0f  (20 – 80) years old under  going gastrointestinal endoscopy at Baghdad teaching hospital in internal disease clinical laboratory , between (February – June)  2009 . Biopsies specimen of antrum , gastric fundus ,& duodenal bulb were examined by the following methods (rapid urease test , Giemsa stain section to detect bacteria , & Haematoxilin and Eosin stained section for pathological study which are considered the gold standard methods , sera or plasma from these patients were tested by immunochromotography (ICM),serological m

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Cultural Intelligence In drawing Local Politics (Field Research)
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Abstract :

This research aims to examine the correlation and the impact of Cultural Intelligence with their dimensions (Strategy, Knowledge, Motivation, Behavior) on Drawing Local politics and their dimensions (Empowerment, Flexibility, Organizational Justice, Local Funding) In Dhi Qar Provincial Council To determine the extent of the presence of significant statistical differences between research variables Due to the recent experiment which requires clarification of the role of the pivotal and important carried out by the provincial council in the exercise of his work in light of the diversity of cultures and the peculiarities of the local community, which may impede the provision of equal services to all those parties

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Experimental Investigation about the Effects of Blockage on Upstream Box Culverts
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This experimental study focuses on scouring in box culvert inlets under steady-state conditions and at different percentages of blockage ranging from 0% to 65%, and also looks at the hydraulics of water in the culvert. The investigation shows that the blockage of the culverts has influenced the scouring pattern at the blocked culverts' entrances. Ten experiments were carried out at the laboratory to see how blockage impacts the scouring pattern upstream of a box culvert during steady flow. Both partially blocked and unblocked cases were implemented in this study. The experimental tests were done until the equilibrium scour occurred, which took about 3.5 hours of water flow to reach equilibrium conditions.  The results r

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Studying the Effects of Contamination on Soil Properties Using Remote Sensing
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The problem of soil contamination is increased recently due to increasing the industrial wastes such as petroleum hydrocarbon, organic solvents, and heavy metals as well as maximizing the use of agricultural fertilizers. During this period, wide development of data collection methods, using remote sensing techniques in the field of soil and environment applications appear and state the suitable technique for remediation. This study deals with the application of remote sensing techniques in geoenvironmental engineering through a field spectral reflectance measurements at nine spots of naturally hydrocarbons contaminated soil in Al-Daura Refinery Company site which is located to the south west of Baghdad using radiometer device to get stan

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