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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 Jul 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
On Estimation of the Stress – Strength Reliability Based on Lomax Distribution
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Abstract<p>The present paper concerns with the problem of estimating the reliability system in the stress – strength model under the consideration non identical and independent of stress and strength and follows Lomax Distribution. Various shrinkage estimation methods were employed in this context depend on Maximum likelihood, Moment Method and shrinkage weight factors based on Monte Carlo Simulation. Comparisons among the suggested estimation methods have been made using the mean absolute percentage error criteria depend on MATLAB program.</p>
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Publication Date
Sat Jan 01 2022
Journal Name
Acta Facultatis Medicae Naissensis
Asthma as a risk factor for The progression of COVID-19
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Background: Asthma is one of the most common chronic respiratory diseases in the world, standing for the most frequent cause for hospitalization and emergency cases. Respiratory viruses are the most triggering cause. Aim: To assess the role of viral infections, especially COVID-19, in the pathogenesis of asthma initiation and exacerbations. Method: Electronic search was done for the manuscripts focusing on asthma as a risk factor for complications after COVID-19 infection. The outcomes were titles, materials, methods and classified studies related or not related to the review study. Three hundred publications were identified and only ten studies were selected for analysis. Seven studies were review, one retrospective, one longitudin

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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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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Classification of brain tumors using the multilayer perceptron artificial neural network
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Information from 54 Magnetic Resonance Imaging (MRI) brain tumor images (27 benign and 27 malignant) were collected and subjected to multilayer perceptron artificial neural network available on the well know software of IBM SPSS 17 (Statistical Package for the Social Sciences). After many attempts, automatic architecture was decided to be adopted in this research work. Thirteen shape and statistical characteristics of images were considered. The neural network revealed an 89.1 % of correct classification for the training sample and 100 % of correct classification for the test sample. The normalized importance of the considered characteristics showed that kurtosis accounted for 100 % which means that this variable has a substantial effect

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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
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 Jun 05 2023
Journal Name
Journal Of Engineering
Monitoring of the Vertical Settlement In Heavy Structures By Precise Levelling
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Monitoring and analysing of the vertical deformations or the settlements of the structures is one of the main research fields in geodetic applications, which is considered a precise periodic measurement, made at different epochs to investigate these deformations on heavy structures.
In this research, the deformation measurements were carried out on one of Baghdad University buildings,” Building of Computers Department” of dimensions (70.0 * 81.3 m.). Due to some cracks observed in their walls, it was necessary to monitor the vertical displacement of this building at some particular monitoring points by constructing a vertical network and measured in different epochs. The first epoch (zero epoch) was carried out in April 2006, the

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Study the Changes of Thyroid Hormones Levels Following Major Urological Surgery
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This study was designed to evaluate the effect of major surgery on thyroid hormones and thyrotropin in patient undergoing major lower abdominal surgery. The study included fifty patients scheduled for elective major lower abdominal surgery, the serum levels of T3, T4 and TSH were determined one day preoperatively, intraoperative, one day postoperatively, two days postoperatively, and rT3 was determined one day preoperatively, and one day postoperatively. We observed that the levels of (T3, T4, TSH) increased significantly (P<0.05) intraoperatively, one day postoperatively the levels of T3 and T4 reduced significantly (P<0.05), while TSH reduced not significantly (P>0.05), and two days postoperatively T4 and TSH returned to increase si

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Market Iraq Securities in activation Industrial sector Special
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The financial market plays an important role in influencing the economic sectors, including the private industrial sector, through the provision of capital and transfer from savers to investors for the purpose of establishing or expanding projects. Therefore, the financial market is one of the important tools in stimulating the economy in general and the industrial sector in particular, Through the inclusion of industrial companies in the financial market and the introduction of industrial shares to the public, and then provide the necessary funding to stimulate the private industrial sector, Iraq is one of the oil-dependent countries on the oil sector mainly, which lacks industrial production, which is from Are the sectors that

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Publication Date
Thu Sep 03 2009
Journal Name
Engineering And Technology Journal
Study on the properties of composite materials produced by centrifugal casting
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سمير خلف فياض * و محسن طالب د.نوال عزت عبد اللطيف*, مجلة الهندسة والتكنولوجيا, 2010

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