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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
Sat Aug 21 2021
Journal Name
مجلة الدراسات المستدامة
A Linguistic Study of Comment Clauses in the American Series “Friends “
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The present study is a linguistic study of comment clauses in the American Series „Friends‟ .Comment clauses refer to those clauses which comment on the content of the main clause or the attitude of the speaker towards the way of speaking .The problem of this study is to answer the following questions ; what types of comment clauses can be used in the face- to –face conversations , for what functions these comment clauses could be used , and how these comment clauses are used by the participants of these conversations . This study is a qualitative one . The study aims to investigate the types of comment clauses used in the American Series “Friends‟. The study also aims to investigate the pragmatic functions of these comment clause

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Publication Date
Thu Sep 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Manufacture of Lead Acid Battery Separators using Locally Produced Polyethylene
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Publication Date
Wed Aug 02 2017
Journal Name
International Journal Of Materials Chemistry And Physics
Assessing the Sustainability of Asphalt Stabilized Subgrade Soil for Embankment Construction
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Gypseous soil is considered as a problematic soil for embankment construction, however, implementation of emulsified asphalt as a stabilization agent could be a proper solution for enhancing its properties as a subgrade soil. In this work, the sustainability of asphalt stabilized soil has been assessed in terms of its resistance to cyclic (freezing-thawing) and (heating-cooling) processes. Specimens have been prepared at optimum fluid content (moisture and emulsion) and tested under direct shear stresses while subjected to 30 cycles of (freezing-thawing) and (heating-cooling). Both of dry and soaked testing conditions have been implemented. Data have been observed after each 10 cycles, and compared with that of reference mix. It was conclud

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Publication Date
Sat Oct 01 2016
Journal Name
Gjra - Global Journal For Research Analysis
Inclination of the Lumbosacral angle in normal individuals: An MRI study
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Inclination Of The Lumbosacral Angle In Normal Individuals: An Mri Study,GJRA - Global Journal For Research Analysis(GJRA) GJRA is a double reviewed monthly print journal that accepts research works. 36572+ Manuscript submission, 9855+ Research Paper Published, 100+ Articles from over 100 Countries

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role OF Human Resource managment Strategies In Enhancing Cognitive Skills.
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Abstract:

 In its theoretical farm, the research adobet  the subject of human resource management strategies  and the cognitive skills. It comes as result of the rapid development which considers it human resource. as main axis in organization , the research in includes ,connective analysis  , between  human resource management strategies  and cognitive skills which is considers one of the new concept that should  be  studied widly so that the organization can be able recognize it as concept and type and its importance for people in the organization.The study method was descriptive and  analytics , it identified collation of hypothesis which were by statist too

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Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
The state of Vitamin D in Iraqi Patients With Parkinson Disease
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Background: A role for vitamin D deficiency in Parkinson disease (PD) has recently been suggested.

Objective:: To estimate the state of vitamin D in PD with an age-matched healthy control.

Type of the study: A case control study.

Method: The study randomly comparison of plasma 25-hydroxyvitamin D (25[OH] D) concentrations of collected samples in a clinical neurology department ward / Baghdad teaching hospital / Medical City and Parkinson disease movement disorder clinic. Participants were registered into the study from October 2015 to October 2016. We was study   serum vitamin D level in 40 consecutive patients with

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The formula is effective in Surat Nisa: (A study of gramophone)
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The formula is effective in Surat Nisa
(A study of gramophone)

in the name of o Allah the Merciful
Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the Seal of the Prophets and Messengers. The envoy is a mercy to the worlds Muhammad Sadiq Al - Amin and to the pure and good companions of the Tayyibites.
The formula of the morphological formulas, which have diverged from other meanings, whether lexicon or contextual and what this formula contains many meanings (effective source) and (effective in the sense of effective) and (effective sense reactor) and (effective sense) and ( (F) in the sense of a similar character) and ((the name of the) (collect). This was dealt with in the formula in Surat al-Nisaa

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Publication Date
Sat Sep 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhancing the Lifting Capacity of Drilling Fluids in Vertical Oil Wells
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Of the many functions that are performed by the drilling fluid, the most important is to transport cuttings from the bit up the annulus to the surface. Various drilling fluid have been widely used in the oil industry to improve lifting capacity. In this study, three mud type have been used which they are, oil base mud, X-anthan polymer and a mixture of CMC and bentonite ,by using Carrying Capacity Index  calculation (CCI) , the Xanthan  gave good values of CCI than other studied drilling fluid. By using Sifferman chart and field data from well in south of Iraq and API equation to find cutting concentration in the annulus, The results showed that the used of thick mud increase the lifting capacity and decrease volumetric drill c

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Publication Date
Tue Mar 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Numerical study of the mixed convection flow over a square cylinder
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In this work, a numerical study is performed to predict the solution of two – dimensional, steady and laminar mixed convection flow over a square cylinder placed symmetrically in a vertical parallel plate. A finite difference method is employed to solve the governing differential equations, continuity, momentum, and energy equation balances. The solution is obtained for stream function, vorticity and temperature as dependent variables by iterative technique known as successive over relaxation. The flow and temperature patterns are obtained for Reynolds number and Grashof number at (Re= -50,50,100,-100) (positive or negative value refers to aidding or opposing buoyancy , +1 assisting flow, -1 opposing flow) and (102 to 105) , respective

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Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
Calculation the mass attenuation coefficient of beta-particles through Polyvinyl chloride
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The mass attenuation coefficient for beta particles through pure Polyvinyl chloride (PVC) and flax fibers- reinforced PVC composite were investigated as a function of the absorber thickness and the absorber to source distance. The beta particles mass attenuation coefficients were obtained using a NaI(Tl) energy selective scintillation counter with 90Sr/ 90Y beta source having an energy range from (0.546-2.275) MeV. Pure PVC polymer samples were prepared by compacting the PVC powder in a mould at high pressure (10bar) and temperature about 140°C for 30 minutes. A hot press system was used for this process. The experimentally obtained values of mass attenuation coefficients for 90Sr and 90Y were found to be 7.72 cm2.g-1and 0.842 cm2.g-1 r

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