Preferred Language
Articles
/
jeasiq-1448
The importance of measuring and accounting disclosure of intellectual capital To maximize the value of the company
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Using the Abbreviated Version of Modification of Diet in Renal Disease Formula as A Primary Estimate for the Prevalence of Undiagnosed Chronic Kidney Disease in Patients with Acute Stroke
...Show More Authors

Introduction: The association between acute stroke and
renal function is well known. The aim of this study is to
know which group of patients with acute stroke is more
likely to have undiagnosed Chronic Kidney Disease and
which risk factors are more likely to be associated with.
Methods:We studied 77 patients who were diagnosed to
have an acute stroke.Patients were selected between
April2011andJune 2011 using the " 4-variable
Modification of
Diet in Renal Disease Formula " which estimates
Glomerular Filtration Rate using four variables :serum
creatinine ,age ,race and gender.
Results :The study included 38 male and 39 females
patients ,aged (35-95) years. Glomerular Filtration Rate in
patients wi

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2024
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
The impact of flexibility in the design of educational interior spaces (University of Baghdad Studio as a model) (أثر المرونة في تصميم الفضاءات الداخلية التعليمية (مراسم جامعة بغداد أنموذجا
...Show More Authors

View Publication
Publication Date
Thu Jan 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Bone density determination for the maxilla and the mandible in different age groups by using computerized tomography (Part I)
...Show More Authors

Background: Mini implant stability is primarily related to local bone density; no studies have evaluated bone density related to mini implant placement for orthodontic anchorage between different age groups in the maxilla and the mandible. The present research aims to evaluate side, gender, age, and regional differences in bone density of the alveolar bone at various orthodontic implant sites. Materials and method: Fifty three individuals who were divided into two groups according to their age into: group I (ages 16-20 years) and group II (ages 21-29 years) had subjected to clinical examination, then 64-multislice computed tomography scan data were evaluated and bone density was measured in Hounsfield unit at 102 points (51 in the maxilla

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reforming the insurance sector and its role in stimulation gross domestic product in Iraq for the period (2014-2018)
...Show More Authors

The main purpose of the research is to demonstrate the importance of the insurance sector in the economy through its role in providing security for all economic sectors and thus stimulating the gross domestic product and reducing dependence on the output of the oil sector, which may expose the Iraqi economy to several problems and imbalances, I have found that there is a great weakness in the role of the insurance sector in Iraq at the level of government, companies and individuals, and the reason for this is the lack of policies supporting the insurance sector and the lack of work in the strategy of economic diversity and the decrease of security awareness by individuals so became Developing the sector to ensure the urgent need

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
The Electron Temperature and The Electron Density measurement by Optical Emission Spectroscopy in Laser Produced Aluminum Plasma in Air
...Show More Authors

In this work the Aluminum plasma in Air produced by Nd: YAG pulsed laser, (λ = 1064 nm, τ = 6 ns) has been studied with a repletion rate of 10 Hz. The laser interaction in Al target (99.99%) under air atmosphere generates plasma, which is produced at room temperature; with variation in the energy laser from 600-900 mJ. The electron temperature and the electron density have been determined by optical emission spectroscopy and by assuming a local thermodynamic equilibrium (LTE) of the emitting species. Finally the electron temperature was calculated by the Boltzmann plot from the relative intensities of spectral lines and electron density was calculated by the Stark-broadening of emission line.

View Publication Preview PDF
Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Deconstruction Mechanism in Postmodernism Arts and its Role in Teaching the Artistic Tasting for the Learner: نضال ناصر ديوان
...Show More Authors

Deconstructionism opened the door wide to multiple readings and restore the reader his authority that he lost in the modernism, thus became more able to decipher the plastic discourse through reconstruction according to what he wants or what the plastic discourse gives him of possibilities beyond consumerism and thus the author has been canceled. The problem of the current research is limited to the following question: does deconstructionism in postmodern arts have a role in teaching the artistic tasting for the learner? The aim of the current research is to reveal the deconstruction work mechanisms in postmodern arts and their role in teaching the artistic tasting for the learner. As for the theoretical framework, the first section focu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Alglul in Rashidi age and the Umayyad and Abbasid and ordinances "historical study"
...Show More Authors

1-Alglul is the introduction of after prize or (Booty) secretly before it is divided, and the general sense is an absolute betrayal, and God has forbidden and the Prophet (Peace be upon him) by Muslims; such as bribery and gift-giving and other function by the terminology.
2-The signals and texts Alglul in the Covenant Rashidi and the Umayyad and Abbasid very few, compared to the Covenant of the Prophet, and so by the Quranic verses that were deprived Alglul and other Transmitting booty for the Muslims, and the hadith which magnified Alglul and showed its consequences in this life and the afterlife, and the tutelage of the Prophet (Peace be upon him) its active role in reducing Alglul, it was the great commandments included notificati

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Isolate and diagnose some bacteria contaminated minced meat and determine the concentrations of powder and extracts plant cinnamon bark inhibitory and minimum lethal bacteria
...Show More Authors

Powder extracts hot water from local ground beef and studied inhibitory effectiveness of powder and extracts to the concentration of the aqueous extract hot Gulf students

View Publication Preview PDF
Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
A Speech Acts Analysis of English COVID-19 News Headlines: مثنى نجيب المرسومي, جمعة قادر حسين
...Show More Authors

News headlines are key elements in spreading news. They are unique texts written in a special language which enables readers understand the overall nature and importance of the topic. However, this special language causes difficulty for readers in understanding the headline. To illuminate this difficulty, it is argued that a pragmatic analysis from a speech act theory perspective is a plausible tool for a headline analysis. The main objective of the study is to pragmatically analyze the most frequently employed types of speech acts in the news headlines covering COVID-19 in Aljazeera English website. To this end, Bach and Harnish's (1979) Taxonomy of Speech Acts has been adopted to analyze the data. Thirty headlines have been collected f

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
Detection of CTX-M-type ESBLs from Escherichia coli Clinical Isolates from a Tertiary Hospital, Malaysia
...Show More Authors

The present study aims to detect CTX-M-type ESBL from Escherichia coli clinical isolates and to analyze their antibotic susceptibility patterns. One hundred of E. coli isolates were collected from different clinical samples from a tertiary hospital. ESBL positivity was determined by the disk diffusion method. PCR used for amplification of CTX-M-type ESBL produced by E. coli. Out of 100 E. coli isolates, twenty-four isolates (24%) were ESBL-producers. E. coli isolated from pus was the most frequent clinical specimen that produced ESBL (41.66%) followed by urine (34.21%), respiratory (22.23%), and blood (19.05%).  After PCR amplification of these 24 isolates, 10 (41.66%) isolates were found to possess CTX-M genes. The CTX-M type ESBL

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref