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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
Thu Dec 01 2016
Journal Name
Croatian Journal Of Fisheries
Morphometric Characteristics of Catfish<i>Silurus triostegus</i>(Heckel, 1843) from the Tigris and Shatt Al-Arab Rivers, Iraq
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Abstract<p>Thirteen morphometric characters of catfish<italic>Silurus triostegus</italic>were studied from three localities on the Tigris and Shatt al-Arab rivers, Iraq. Monthly samples revealed no significant differences between genders. Positive allometric growths for all morphometric characters studied were observed. This study gives information to fishery biologists about morphometric characters of<italic>S. triostegus</italic>from the Tigris and Shatt al-Arab rivers to assist in planning of conservation strategies for this fish species.</p>
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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Applied Spectroscopy
Spectrophotometric Method for the Determination of Naphazoline Nitrate in Bulk and Pharmaceutical Preparations by Using 1,2-Naphthoquinone-4-Sulfonate
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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Electronic management and its role in streamlining work procedures at the University of Imam Mohamed Bin Saud Islamic University
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This study aims to identify the role of electronic management in simplifying the work procedures at Imam Muhammad bin Saud Islamic University. The study was based on the random sample of (366) individuals. The data were collected through interviews and questionnaire. The statistical tests were applied according to the data and the study hypotheses: Cronbach’s Alpha, mean, standard deviation, Z test, ANOVA. The study concluded numbers of results: Imam Muhammad bin Saud Islamic University applies electronic management in its administrative processes (planning, organizing, directing, controlling) to a very high level. There are substantial differences in the views of the sample me

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Ag+ ,Pb+2 ,Fe+3 ,Cr+3 Complexes with the New Antipyrene – Azo Ligand.
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oupling reaction of 4-aminoantipyrene with the (L-Histidine) gave the new bidentate azo ligand.The prepared ligand was identified by FT.IR, UV-Vis and HNMR spectroscopics technique. Treatment of the prepared ligand was done with the following metal ions (Ag+ ,Pb+2 ,Fe+3 ,Cr+3  ) in aqueous ethanol with a1:1 and 1:2  M:L ratio . The prepared complexes were characterized by using FT. IR and UV- VIS spectroscopic method as well as conductivity measurements. Their structures were suggested according to the results obtained.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluate the effectiveness of internal control systems and their role in providing an effective governance framework in Sudanese banks
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   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

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Publication Date
Thu Jan 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Pores in Dual Nano Hydroxyapatite Coating on Thermally Oxidized Commercial Pure Titanium: Mechanical and Histological Evaluation
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Background:In this study,TiO2 layer was thermally grown as a diffusion barrier on CP Ti substrate prior to electrophoretic deposition of HA coatings, to improve the coating’s compatibility also macro and micro pores in nano Hydroxyapatite dual coatings were created and their effect on the bond strength between the bone and implant was evaluated. Materials and methods: Electrophoretic Deposition technique (EPD) was used to obtain coatings for each one of four types of Hydroxyapatite(HA)on CP Ti screws (micro HA, nano HA, dual nano HA with micro pores, dual nano HA with macro pores) where carbon particles used as fugitive material to be removed by thermal treatment to create porosity.For examination of the changes occurred on the subs

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Specificity of Government Expenditure Decisions and their Reflection in Financial Performance / Case Study in Diyala Governorate Sewerage Directorate
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The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Batch and Flow Injection Spectrophotometric Methods for the Determination of Clonazepam in Pharmaceutical Preparations via Oxidative Coupling with Pyrocatechol
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A simple, fast, and sensitive batch and flow injection spectrophotometric
methods have been developed for the determination of clonazepam(CZP) in pure
form and in pharmaceutical preparations. The proposed methods are based on the
oxidative coupling reaction of the reduced clonazepam using Zn powders and conc.
HCl with payrocatechol and in the presence of ferric sulphate. The resulting reddish
colored product had a maximum absorbance at 515 nm. The optimum reaction
conditions and other analytical parameters have been evaluated . The linear ranges
for the batch and FI methods determination of CZP were 0.5-32, 50-400 μg mL-1
and the detection limits were 0.193, 22.60 μg mL-1 for both methods respectively.
Statis

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studies on the Relationship Between Chromium(III) ion and Thyroid Peroxidase Activity in Sera of Patients with Thyroid Dysfunction
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   The  objective of this study was to determine the concentration of trace element chromium(III) and thyroid peroxidase activity in human serum , and    to find a relationship between the concentration of chromium(III) and thyroid peroxidase activity in serum of patients with hypothyroidism, hyperthyroidism and healthy subjects. Serum thyroid peroxidase was measured by enzyme linked radioimmunoassay(ELISA) method and chromium determination was by atomic absorption spectrophotometer .Comparing the values of chromium concentration and thyroid peroxidase activity in both samples showed that there were significant positive correlations between chromium levels and thyroid peroxidase activity(P<0.01, r=0.11).

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Publication Date
Tue Jan 18 2022
Journal Name
Iraqi Journal Of Science
Origin of Dolomites in the Baluti Formation (Late Triassic), Galley Derash Area, N-Iraq: Petrography, Textural and Diagenetic Properties
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Baluti Formation of the Rhaetian (Late Triassic) age is composed mainly of dolomite, the unit formed with dolomitic limestone, dolomitic breccias and limestone begins with gray or dark gray colored and sugar textured dolomitic limestones including micrite with shale horizons. Baluti Formation was deposited in carbonate platform, and slumped to deeper margins forming carbonate debrites and breccias of various types.
Petrographic examination of the dolomites reveals various crystal habits and textures of the dolomites. Planktonic bivalve, calcisphere and echinoid spicules were found in the Baluti Formation settled in deep-margin carbonate environment. Nine dolomite-rock textures were identified and classified according to the crystal-si

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