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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 Apr 15 2013
Journal Name
Eng. & Tech. Journal,
Assessment the Impact of Different Hydrated Lime Addition Methods on Fatigue Life Characteristic
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The purpose of this study is to evaluate the effect of hydrated lime addition methods as filler replacement on fatigue performance of Hot Mix Asphalt (HMA). Three types of addition methods of hydrated lime were introduced namely dry HL on dry aggregate and saturated surface aggregate above 3% and slurry HL on dry aggregate, ordinary Lime stone powder was reduced by three HL percentage (1.0, 2.0 and 3.0 %). The effect of different methods were investigated on the fatigue properties of HMA using, third-point flexural fatigue bending Test. Pneumatic Repeated Load System (PRLS) was carried out to establish the effect of hydrated lime on the fatigue failure criteria and to select the proper hydrated lime application methods on fatigue behavior o

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Publication Date
Wed Feb 01 2023
Journal Name
Ecotoxicology And Environmental Safety
The role of environmental trace element toxicants on autism: A medical biogeochemistry perspective
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Publication Date
Sun Dec 22 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Belief about Medicines among a Sample of Iraqi Patients with Rheumatoid Arthritis
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Rheumatoid arthritis is a chronic, progressive, inflammatory autoimmune disease of unidentified etiology, associated with articular, extra-articular and systemic manifestation that require long-standing treatment. Taking patient’s beliefs about the prescribed medication in consideration had been shown to be an essential factor that affects adherence of the patient in whom having positive beliefs is an essential for better adherence. The purpose of the current study was to measure beliefs about medicines among a sample of Iraqi patients with Rheumatoid arthritis and to determine possible association between this belief and some patient-certain factors. This study is a cross-sectional study carried out on 250 already diagnosed rheumatoid

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Visual Exciter of Theatrical Techniques in the Iraqi Theater Show: شيماء حسين طاهر
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The theatrical show consists of theatrical techniques that form the space to display the play that may form conscious visual effects about the receiver. The current search included the (Research problem) which is the immediate question ((What makes the theatrical techniques dazzling and visually exciting in a certain theatrical show?))
It also included (the importance of research) by highlighting the importance of theatrical techniques and the mechanism of contrast.
It also identified the visual stimulus of theatrical techniques in the theater show.
It also included the (research limits), which were temporally determined by the period (1990-1998) and spatially, the Iraqi theater shows (Baghdad), in which theatrical techniques c

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Thyroid Hemiagenesis with Ipsilateral Parathyroid Adenoma; Case report with Review of the Literature
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Thyroid hemiagenesis (THA) is a rare congenital anomaly in which one lobe of thyroid gland fails to develop during embryological stage. Agenesis may be unilateral, total or isthmic. Left thyroid lobe is more commonly involved than right lobe in hemiagenesis. Agenesis of the isthmus was seen in 50% of cases. Left sided hemiagenesis is more common than right sided hemiagenesis with a Left to right ratio of 4:1. Clinically patients can be euthyroid, hypothyroid or hyperthyroid. Often it is diagnosed as an incidental finding during ultrasonography (USG) study of neck, which can easily diagnose this condition.

Actual incidence of THA is unknown; most cases are diagnosed in patients admitted for thyroid scan or thyroid surgery because

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Publication Date
Thu Oct 01 2020
Journal Name
Alexandria Engineering Journal
The operational matrix of Legendre polynomials for solving nonlinear thin film flow problems
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Publication Date
Tue Jan 01 2013
Journal Name
Geoarabia
Sedimentological characterization of the mid-Cretaceous Mishrif reservoir in southern Mesopotamian Basin, Iraq
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ABSTRACT<p>The CenomanianÐEarly Turonian reservoirs of the Mishrif Formation of the Mesopotamian Basin hold more than one-third of the proven Iraqi oil reserves. Difficulty in predicting the presence of these mostly rudistic reservoir units is mainly due to the complex paleogeography of the Mishrif depositional basin, which has not been helped by numerous previous studies using differing facies schemes over local areas. Here we present a regional microfacies-based study that incorporates earlier data into a comprehensive facies model. This shows that extensive accumulation of rudist banks usually occurred along an exterior shelf margin of the basin along an axis that runs from Hamrin to Badra a</p> ... Show More
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Publication Date
Sun Dec 13 2020
Journal Name
Clinical And Experimental Dental Research
The efficacy of polyether‐ether‐ketone wire as a retainer following orthodontic treatment
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Abstract<sec><title>Objectives

To investigate the efficacy of polyether‐ether‐ketone (PEEK) wire as a fixed orthodontic retainer, by comparing its performance to other retainer wires and optimizing its adhesion to composite bonding materials.

Materials and methods

Retainer wires of 15 mm segments were used, PEEK wires were prepared in cylindrical form with 0.8 mm diameter, and had two surface treatments namely air‐abrasion and conditioning with adhesive system. Three different metallic retainer wires were used for comparison and three tests were performed; two tests measured debonding force and associated wire deflec

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Publication Date
Thu Oct 01 2020
Journal Name
Alexandria Engineering Journal
The operational matrix of Legendre polynomials for solving nonlinear thin film flow problems
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Publication Date
Fri Sep 01 2017
Journal Name
Journal Of Language Teaching And Research
The Effectiveness of Role Play Techniques in Teaching Speaking for EFL College Students
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The paper investigates the impact of role-playing as a classroom technique on Iraqi EFL students’ speaking skill on Iraqi EFL students at the college level. The students are 40 college language students in University of Baghdad, College of Education Ibn-Rushd randomly chosen. Then, they were divided into two groups, experimental and control groups. Thirty questions were applied to both groups as a pre-test of speaking and the students asked to answer them orally. The experimental group was taught speaking skill of the targeted role-play technique while the control group was taught in traditional method. After 20 lessons of the teaching, the post-test of speaking was conducted in which the students in both groups were asked to answ

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