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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
Mon May 01 2023
Journal Name
Wiadomości Lekarskie Medical Advances
EVALUATION OF VEST-OVER-PANT TECHNIQUE IN THE TREATMENT OF POST-HYPOSPADIAS URETHROCUTANEOUS FISTULA
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The aim: In this study, we present and evaluate the vest-over-pants technique as a simple way to correct urethrocutaneous fistulas after hypospadias. Materials and methods: Between October 2018 and June 2020, twenty male patients aged 5 to 20 years came to us with post hypospadias repair fistula, these patients underwent vest-over-pant repair of their fistula. The size of fistula was ranging between 2.5-5 mm. The distribution of fistula was coronal (3 patients), distal penile (9 patients), midshaft (2 patients) and proximal penile (6 patients). In 14 patients there were single fistula and 6 patients had more than one fistula. Eleven of patients were exposed to a previous failed fistula repair procedure. Results: Six months after the operati

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Publication Date
Sat Oct 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
The Effects of Soft Laser on Some Blood Parameters of Patients with Breast Cancer
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Background: Soft Laser has been advantageous in medical applications and is widely used in clinical practice. It is applied because it doesn’t cause the significant thermal effects or tissue hurt when irradiated. The blood response to low power laser radiation provides information about processes of laser radiation interaction with live creatures. Objective: The aim of the current work was to evaluate the laser-induced changes of in vitro erythrocyte sedimentation rate (ESR), mean corpuscular volume (MCV), and mean corpuscular hemoglobin concentration (MCHC) in patients with breast cancer by irradiating a human blood sample using a green laser and comparing its effects before and after irradiation with the same power density (100mW/c

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Evaluating the Students Perception of Academic Learning Environments in AL-Kindy Collage of Medicine
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Background: Educational environment is one of the most important determinants of an effective curriculum. Students' perceptions of their educational environment have a significant impact on their behavior and academic progress. Objective: 1. To identify students’ perception to the educational environment.2. To identify any gender or class level differences in the students’ perception.Type of the study: This is a descriptive cross-sectional studyMethodology: The study was carried out on convenient sample of 150 students of 2nd and 5th grade. This study was done in Al Kindy Medical College, Baghdad, Iraq and conducted during the period from the 1st of October 2013 till the end of March 2014, by using DREEM questionnaire a validated uni

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Publication Date
Mon Aug 30 2021
Journal Name
Al-kindy College Medical Journal
Diagnostic Evaluation of Uterine Artery Doppler Imaging for the Prediction of Early Abnormal Pregnancy
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Objective: to assess the predictive value of Doppler imaging of the uterine artery in the identification of early intrauterine abnormal pregnancy as compared to a normal intrauterine pregnancy.

Subjects and methods: one hundred and twenty pregnant ladies, at their 6-12 weeks of gestation, with a singleton pregnancy were included in this population-based case-control study. Thirty women with a missed miscarriage, 30 with hydatidiform mole, 30 with a blighted ovum, and 30 as a control group, without risk factors, underwent Doppler interrogation of the uterine arteries. Resistive index (RI), pulsatility index (PI), and the systolic/diastolic ratio (S/D) were measured for both sides. The t-test, or ANOVA test when a

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Publication Date
Wed Sep 01 2021
Journal Name
Iraqi Journal Of Physics
The Effect of Etching Time On Structural Properties of Porous Quaternary AlInGaN Thin Films
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Using photo electrochemical etching technique (PEC), porous silicon (PS) layers were produced on n-type silicon (Si) wafers to generate porous silicon for n-type with an orientation of (111) The results of etching time were investigated at: (5,10,15 min). X-ray diffraction experiments revealed differences between the surface of the sample sheet and the synthesized porous silicon. The largest crystal size is (30 nm) and the lowest crystal size is (28.6 nm) The analysis of Atomic Force Microscopy (AFM) and Field Emission Scanning Electron Microscope (FESEM) were used to research the morphology of porous silicon layer. As etching time increased, AFM findings showed that root mean square (RMS) of roughness and po

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
The effect of using polyolefin fiber on some properties of slurry-infiltrated fibrous concrete
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Abstract<p>Slurry-infiltrated fibrous concrete (SIFCON) is a special type of concrete that has great strength, as well as high ductility. However, the unit weight is high, which exceeds the unit weight of fiber-reinforced concrete, because of the high fiber content. This research aims to verify the compressive and flexural strength, as well as the density of SIFCON when using two different fibers (steel and polyolefin). Sometimes mono type of fiber steel or polyolefin, sometimes by hybridizing two types of fiber steel + polyplefin. Volume fraction (6% for all species) was used. Hook-end steel fiber and polyolefin fiber are used. With hybridization, a total volume fraction of 6% was used, which </p> ... Show More
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Publication Date
Sat Jul 23 2022
Journal Name
Environmental Monitoring And Assessment
Impact of using magnetic water on the micro structure of leached saline-sodic soil
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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
On Analytical Solution of Time-Fractional Type Model of the Fisher’s Equation
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In this paper, the time-fractional Fisher’s equation (TFFE) is considered to exam the analytical solution using the Laplace q-Homotopy analysis method (Lq-HAM)”. The Lq-HAM is a combined form of q-homotopy analysis method (q-HAM) and Laplace transform. The aim of utilizing the Laplace transform is to outdo the shortage that is mainly caused by unfulfilled conditions in the other analytical methods. The results show that the analytical solution converges very rapidly to the exact solution.

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Publication Date
Wed Dec 12 2018
Journal Name
Iop Conference Series Materials Science And Engineering
Effect of Rejuvenating Agent on the Mixtures Containing High Percent of Reclaimed Asphalt Pavement
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Due to economic reasons or need for environmental conservatism or also preserve the natural resources; there has been an increasing shift towards the use of reclaimed asphalt pavement (RAP) materials in the pavement construction industry. Therefore, use the Reclaimed Asphalt Pavement (RAP) has been enormously increased in pavement construction and has been become common practice in many countries. Nevertheless, this is a relatively new concept in Iraq, and has to be remarked that is not used RAP in the production of HMA and this valuable material is mostly degraded. For this purpose, the reclaimed materials were collected from deteriorated pavement segments. The components of asphalt mixtures consist of: two asphalt penetration grades (40-5

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
DETECTION OF sHLA-G PROTEINS IN THE SERA OF PATIENTS INFECTED WITH VISCERAL LEISHMANIASIS
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Visceral leishmaniasis (VL) or kala-azar is one of the worlds most neglected tropical diseases in mortality and fourth in morbidity, rK39 dipstick was used to diagnose the suspected infected patients as cheapest simple technique which can differentiate recent from chronic infection, for disease out-coming, naïve T-lymphocyte cells should be differentiated into pathogen-specific immunity responses, such as T-helper 1(Th-1) or (Th-2). HLA-G is a special protein defined as nonclassical HLA class I molecule can suppress the immune system through prevention of T-cell function by foul all T-cell mechanisms. So, this study aimed to detect and evaluate the level of sHLA-G in the sera of patients infected with VL. The results showed that there was

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