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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
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
Features of (Possible for Itself) in the (Alashaira) opinion – Spoken Study
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My study here is about the (possible for itself) features especially in the (Alashaira) opinion, also I touch to the other logicians opinions, I clarified these features concisely in the preface to be clear in front of the reader, I made it in two studies and five subjects.I talked about the meaning of the existence in the ((possible for itself) theme, and I clarified its types in the logicians and the philosophers' opinions, through which the existence and the nonexistence are equal in it, as it cannot be existed nor be nonsexist unless with a separated reason, and there is no necessity to oblige its existence, or its nonexistence is impossible.Then I talked about the outweighing of the (possible for itself) as one side  of the exi

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The using effects of Nettle herb in elevating Hb&PCV levels
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A dose of ten grams of the roots and leaves of Nettle (Urtica dioica) dissolved in (200)ml of boiled water then covered for (10)min. was given to a sample of (15) patients attending to the herbal department of ministry of health complaining of malnutrition and low Hb(hemoglobin) concentration and PCV(packed cell volume) levels with absence of any other predisposing factors disease inorder to find the effects of these roots and leaves on Hb and PCV levels for different periods of time in relation to age and sex variations . The study have shown that this mixture has a high significant effect (p<0.001) in elevating (Hb) concentration and PCV levels on those patients according to the differences recorded from the start of the basic period unt

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Studying the Effects of Contamination on Soil Properties Using Remote Sensing
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The problem of soil contamination is increased recently due to increasing the industrial wastes such as petroleum hydrocarbon, organic solvents, and heavy metals as well as maximizing the use of agricultural fertilizers. During this period, wide development of data collection methods, using remote sensing techniques in the field of soil and environment applications appear and state the suitable technique for remediation. This study deals with the application of remote sensing techniques in geoenvironmental engineering through a field spectral reflectance measurements at nine spots of naturally hydrocarbons contaminated soil in Al-Daura Refinery Company site which is located to the south west of Baghdad using radiometer device to get stan

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Publication Date
Wed Jan 13 2021
Journal Name
Iraqi Journal Of Science
The Role of Quality Management System in Promoting Innovation in Companies
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This article makes it possible to verify the role of quality management in strengthening the innovation process. The first hypothesis, according to which the quality (certification ISO 9001) influences the innovation positively, is confirmed for certain innovation indicators. Another hypothesis indicates that there are the levels of quality which develop the innovation process in diverse ways. The results indicate that for some domains of innovation, the performance of innovation of enterprises that have a very increased level of quality is higher than those of enterprises with an average quality, which in return is higher than those enterprises having a low quality level. Therefore, we discovered that the difference of performance innov

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences &amp; Humanities
The Role of Human Resources Management Professionals' Skills in Information Technology
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The current research aims to measure the impact of the skills of human resources management professionals in information technology in Iraqi private banks, as the skills of human resources management professionals constitute the modern trend of banks' interest in employees with outstanding performance, and the presence of information technology in banks is a prerequisite for dealing with the huge amount of data. And converting it into information to support the decision-maker in light of a complex environment, and the field research problem was the presence of a clear lack of interest in the skills of human resource management professionals and the weak adoption of information technology, which was reflected negatively on the compet

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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 May 31 2024
Journal Name
Research Journal Of Biotechnology
The Utility of SHBG Assay in Clinical Biochemistry for Iraqi Women
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Polycystic ovarian syndrome, additionally called PCOS is the most widespread endocrine illness amongst women. The aetiology of PCOS is attributed to a multi-factorial interplay among environmental and genetic effects. The overarching goal evaluates the correlation among blood concentrations of total testosterone, sex-hormone-binding globulin (SHBG), estradiol (E2), follicle-stimulating hormone (FSH) and luteinizing hormone (LH) in ladies with PCOS and the impact of obesity, age, marital popularity on the obtained results. This study was conducted at the National Center for Educational Laborites /Medical City/ Baghdad. The study comprised of a sample of 83 women, elderly between 17 -45 years, who had been selected in a random manner

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Financial Analysis in Investors Decisions ( Iraqi Stock Exchange )
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  The research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A comparison of the Semiparametric Estimators model smoothing methods different using
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In this paper, we made comparison among different parametric ,nonparametric and semiparametric estimators for partial linear regression model users parametric represented by ols and nonparametric methods represented by cubic smoothing spline estimator and Nadaraya-Watson estimator, we study three nonparametric regression models and samples sizes  n=40,60,100,variances used σ2=0.5,1,1.5 the results  for the first model show that N.W estimator for partial linear regression model(PLM) is the best followed the cubic smoothing spline estimator for (PLM),and the results of the second and the third model show that the best estimator is C.S.S.followed by N.W estimator for (PLM) ,the

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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
On the Stability of Four Dimensional Lotka-Volterra Prey-Predator System
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The aim of this work is to study a modified version of the four-dimensional Lotka-Volterra model. In this model, all of the four species grow logistically. This model has at most sixteen possible equilibrium points. Five of them always exist without any restriction on the parameters of the model, while the existence of the other points is subject to the fulfillment of some necessary and sufficient conditions. Eight of the points of equilibrium are unstable and the rest are locally asymptotically stable under certain conditions, In addition, a basin of attraction found for each point that can be asymptotically locally stable. Conditions are provided to ensure that all solutions are bounded. Finally, numerical simulations are given to veri

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