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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
Thu Oct 25 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of the change process in enhancing organizational performance (Analytical research)
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  This research aims to test the relation and effect of the process of organizational change as an independent variable (change in human resources, technological change, change in tasks, change in organizational structure) in organizational performance as a variable of success (financial performance, operational performance, customer satisfaction, growth). And learning) in the Office of the province of Baghdad, as well as determine the existence of differences of statistical significance between the variables of research, and then try to come out with a set of recommendations to contribute to the strengthening of organizational performance, and carried out this research on the eye of the vertical number (75) individuals, The

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the strategic performance of agricultural projects by adopting international indicators
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The aim of this research is to test the relationship of influence and correlation between strategic performance and its five dimensions (financial dimension, after internal processes, after internal customer satisfaction, after learning and growth, environmental and social dimension), by adopting international indicators in agricultural projects To determine the extent of the differences between the research variable and its dimensions, and then try to come out with a number of recommendations that contribute to the evaluation of agricultural projects and their performance by diagnosing and treating deviations, and based on the importance of the research topic in agricultural institutions. Institutions of the Environment and Soci

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Publication Date
Wed Jan 02 2019
Journal Name
Pramana
The description of quantum dielectric function for insulators over Bethe surface
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Publication Date
Sat Apr 30 2016
Journal Name
Environmental Science And Pollution Research
Risk-based prioritization of pharmaceuticals in the natural environment in Iraq
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Publication Date
Thu Apr 04 2024
Journal Name
Chemchemtech
ANALYTICAL TECHNIQUES IN PHARMACEUTICAL POLLUTION OF THE WORLD’S RIVERS; A REVIEW
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Recent reports of new pollution issues brought on by the presence of medications in the aquatic environment have sparked a great deal of interest in studies aiming at analyzing and mitigating the associated environmental risks, as well as the extent of this contamination. The main sources of pharmaceutical contaminants in natural lakes and rivers include clinic sewage, pharmaceutical production wastewater, and sewage from residences that have been contaminated by drug users' excretions. In evaluating the health of rivers, pharmaceutical pollutants have been identified as one of the emerging pollutants. The previous studies showed that the contaminants in pharmaceuticals that are widely used are non-steroidal anti-inflammatory drugs, ant

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Publication Date
Wed Dec 01 2021
Journal Name
Civil Engineering Journal
Evaluating the Friction Characteristics of Pavement Surface for Major Arterial Road
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The performance of the pavement in terms of vehicle safety and tire wear is affected by the friction behavior of the pavement. To highlight the main characteristics that affect the production of better friction resistance of the pavement surface in this work. The micro-texture and macro-texture of the asphalt surface of Baghdad Airport highway were studied using two methods: (sand patch method and the British pendulum test). The sand patch was examined by drawing sand grains of a specific volume, while the micro-texture was analyzed using a BPT under dry and wet surface conditions. All data obtained from the two examinations were analyzed and modelled statistically using SPSS 25 software. Results show that skid resistance of pavemen

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Publication Date
Tue Nov 01 2022
Journal Name
Saudi Medical Journal
The prevalence of metabolic syndrome among university students in Wasit, Iraq
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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn: 1683 - 3597 , E-issn : 2521 - 3512)
Assessment of the Clinical Pharmacists' Role by Physicians at Baghdad Hospitals
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In Iraq, there is a limited research work exploring the clinical pharmacists' role from the point of view of other healthcare professionals.  To investigate physicians' assessment of clinical pharmacy services at Baghdad hospitals, and compare junior physicians with senior physicians' point of view. The study was conducted in twelve governmental hospitals in Baghdad, Iraq. Data was collected from a sample of two hundred physicians, and through a validated, self-administered questionnaire, which comprised twenty statements in addition to a non-personal information form that precedes the questionnaire  The study findings reveal a somewhat positive point of view towards clinical pharmacists' performance in Baghdad h

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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Improving the Bearing Capacity of Clay Soil Using Plastic Bottle Waste
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With the increase in industry and industrial products, quantities of waste have increased worldwide, especially plastic waste, as plastic pollution is considered one of the wastes of the modern era that threatens the environment and living organisms. On this basis, a solution must be found to use this waste and recycle it safely so that it does not threaten the environment. Therefore, this research used plastic waste as an improvement material for clay soil. In this research, two types of tests were conducted, the first of which was a laboratory test, where the undrained shear strength (cohesion), compression index (Cc), and swelling index (Cr) of the improved and unimproved soils were calculated (plastic was added in pr

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Publication Date
Fri Feb 10 2023
Journal Name
Journal Of Applied Mathematics
The Dynamics of a Delayed Ecoepidemiological Model with Nonlinear Incidence Rate
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In this paper, the general framework for calculating the stability of equilibria, Hopf bifurcation of a delayed prey-predator system with an SI type of disease in the prey population, is investigated. The impact of the incubation period delay on disease transmission utilizing a nonlinear incidence rate was taken into account. For the purpose of explaining the predation process, a modified Holling type II functional response was used. First, the existence, uniform boundedness, and positivity of the solutions of the considered model system, along with the behavior of equilibria and the existence of Hopf bifurcation, are studied. The critical values of the delay parameter for which stability switches and the nature of the Hopf bifurcat

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