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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 Dec 30 2023
Journal Name
Iraqi Journal Of Science
Evaluation of Pomegranate Peel Powder and Pseudomonas Fluorescens Against Pythium Aphanidermatum The Causal Agentof Cucumber Seedling Damping-Off
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This study was conducted to evaluate the activity of pomegranate (Punica granatum L.) peel powder and Pseudomonas fluorescens against Pythium aphanidermatum the causal agent of cucumber seedlings damping-off. Results showed that augmenting of pomegranate peel powder at 2%, P. fluorescens suspension contain 4×107cfu/ml, and the fungicide Previcure N at 0.5 ml/L to culture media (PDA) were inhibited the pathogen growth by 100, 100 and 72.1% respectively. Results of greenhouse experiment indicated that treatment of cucumber seeds with pomegranate peel powder, reduced pre-emergence damping-off percentage to 3.3% compared with 16.6% disease with P. fluorescens and 96.6% in control treatment (pathogen only). No significant differences were ob

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Publication Date
Thu Jan 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The surface roughness of new fluoride releasing material after using three polishing protocols and storage in artificial saliva
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Background: Prophylaxis methods are used to mechanically remove plaque and stain from tooth surfaces; such methods give rise to loss of superficial structure and roughen the surface of composites as a result of their abrasive action. This study was done to assess the effect of three polishing systems on surface texture of new anterior composites after storage in artificial saliva. Materials and methods: A total of 40 Giomer and Tetric®N-Ceram composite discs of 12 mm internal diameter and 3mm height were prepared using a specially designed cylindrical mold and were stored in artificial saliva for one month and then samples were divided into four groups according to surface treatment: Group A (control group):10 specimens received no surfa

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
The matter, its wisdom, and models of its applications In Ahmadiyya interpretations Research drawn from a doctoral thesis
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This study examined the tagged (the matter, its ruling, and examples of its applications in Ahmadiyya interpretations), the study of devising formulas of commissioning, especially the matter from the book of interpretation, which is: (Ahmadiyyeh’s interpretations), and the contemplative of the nature of (Ahmadiyya’s interpretations) realizes that the cognitive, linguistic and juristic knowledge product and the verses of judgments And other is the focus of this immortal travel, as it is truly a comprehensive book containing what the students of knowledge, scholars and the general public need in terms of interpreting the legal verses, and it is not possible to reach an understanding of the Book of God Almighty, and to clarify his purpo

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Relative intensity distribution in the rotational structure for B1Σ+- A1Π and B1Σ+- X1Σ+ electronic systems of BeO molecule
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Theoretical spectroscopic study of  Beryllium Oxide has been carried out, Boltzmann distribution of P, Q and R branches in the range of (0<J<13) at temperature 4200K for (0-0) band for electronic transitions B1Σ+-A1Π and B1Σ-X1Σ. The Boltzmann distribution of these branches has a maximum values at equal J approximately while the values of relative population are different. For the B1Σ+- X1Σ+ transition the branch's lines extend towards lower wavenumber. This is because (Bv'-Bv") value is negative, i.e  Bv'< Bv" For B1Σ+-A1Π

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Publication Date
Thu Aug 28 2014
Journal Name
Iraqi National Journal Of Chemistry The Editorial Board
The New C-2,C-3 Substituted Heterocyclic Derivatives of L-Ascorbic acid: Synthesis, Characterization, and Bacterial Activity
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New Schiff bases derivatives [IV]a-e is prepared via condensation of Derythroascorbic acid with p-substituted aldehydes in dry benzene. To obtain these derivatives, the 5,6-O-isopropylidene-L-ascorbic acid[I] was chosen as starting material, compound prepared from the reaction of L-ascorbic acid as starting material. Compound[I] was prepared from the reaction of L-ascorbic acid with dry acetone in the presence of hydrogen chloride. The esterification of hydroxyl groups at C-2 and C-3 positions with excess ofethyl α –chloroacetate in the presence of sodium acetate produce acorresebonding ester [II] , which was condensed with hydrazine hydrate to give new hydrazide [III] . The new Schiff bases [IV]a-e were synthesized by reaction of acid h

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Publication Date
Wed Jan 31 2024
Journal Name
Iraqi Geological Journal
Distribution of Environmental Isotopes 18O and 2H in Water Resources in the Al-Taji Area, Northern Baghdad, Iraq
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In this study, the stable isotop 18O and 2H has been used to investigate the interaction of surface water (SW), and groundwater (GW) in Al-Taji district/ Northern Baghdad for two seasons (March and August 2022). 16 Samples were collected from water resources in the Al-Taji district (Tigris channel, Tigris River, and groundwater), in each season water samples from 8 Tigris channel, 5 drilled wells, and 3 Tigris River were taken for the analysis of the isotopes 18O and 2H. The average analysis results of 18O and 2H in the Tigris channel, Tigris River, and groundwater were found to be -3.435‰ and -18.6094‰, -2.07167‰ and -17.81‰, -4.125‰ and -34.707‰ respectively. The results, generally, show a comparable range of isotope c

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Publication Date
Wed Feb 01 2023
Journal Name
Archives Of Razi Institute
The Effect of Active Compounds and Trace Elements Extracted from Artemisia Fruit on Some Liver Enzymes in Humans
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Artemisia is a perennial wild shrub with large branches and compound leaves. Artemisia contains about 400 types, and its medical importance is due to the presence of many active substances and compounds such as volatile oils, alkaloids and flavonoids, glycosides, saponins, tannins, and coumarins. This study was designed to study the effect of the aqueous extract of the fruit of the Artemisia plant on the organs of the body, as well as to know its ability to activate the hepatic enzyme alanine transaminase (ALT/GPT). The fruit of this shrub was extracted using the measurement technique gas chromatography-mass spectrometry (GC/MASS) and organic solvent hexane and ethyl acetate in one to one ratio. It contained 21 compounds, a high percentage

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Mean-field Solution of the mixed spin-1 and spin-5/2Ising system with different single-ion anisotropies
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The mixed-spin ferrimagnetic Ising system consists of two-dimensional sublattices A and B with spin values and respectively .By used the mean-field approximation MFA of Ising model to find magnetism( ).In order to determined the best stabile magnetism , Gibbs free energy employ a variational method based on the Bogoliubov inequality .The ground-state (Phase diagram) structure of our system can easily be determined at , we find six phases with different spins values depend on the effect of a single-ion anisotropies .these lead to determined the second , first orders transition ,and the tricritical points as well as the compensation phenomenon .

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Publication Date
Sun Jan 16 2022
Journal Name
Iraqi Journal Of Science
The Variation in Levels of Some Male Pituitary and Gonadal Hormones in Beta-Thalassemia Major Patients in Iraq
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This study was aimed to investigate the iron overload effect on the levels of ferritin, testosterone, follicle stimulating hormone (FSH), luteinizing hormone (LH) and prolactin (PRL) in male patients with β-thalassemia. Blood levels of sex hormones and ferritin were determined in (50 males) beta-thalassemia patients, aged (16-23) years and in (30) healthy males matched for age. They were recruited from the Abin Al-Balady Hospital in Baghdad. Ichroma™ kits were used to determine the blood levels of sex hormones and ferritin. The results showed that the level of testosterone, LH and FSH were significantly (p≤ 0.05) lower in β-thalassemia male patients compared to controls. Furthermore, the level of ferritin and prolactin in male pati

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Publication Date
Sun Sep 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Using The Ultrasonic Waves For Studying Thermal And Elastic Properties as a Function of Porosity in Sintered ceramic
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Ultrasonic pulse echo measurements on porous alumina as ceramic

material with porosities ranging from (20-40)% showed effect of volume

fraction of porosity on both thermal and elastic properties. A quadratic relationships, by using a least squares method, is deduced for the dependence of the shear velocity, longitudinal velocity, shear modulus, Young's modulus,  bulk  modulus, Poisson 's ratio, Debye temperature, specific heat, and thermal conductivity on the total  porosity. By these relationships,  the  thermal  and  elastic  properties  results  of  pore-free alumina  were  calculated.  The  elastic  properties  results  of  

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