Preferred Language
Articles
/
jeasiq-1448
The importance of measuring and accounting disclosure of intellectual capital To maximize the value of the company
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Dec 01 2014
Journal Name
Agricultural Mechanization In Asia, Africa And Latin America
Determination of the suitability period of S-3 diesel oil when used in tractor engines
...Show More Authors

The diesel oil type S-3 specified for diesel engine has limited the suitability for diesel trucks for 8000 km, but didn't clarify its suitability if used in tractor engines.It is known that the work style of farm tractor differs from that of other vehicles where tractors are used for all the activities in sever conditions and under the complete usage of the available power and capability, so there is no sign or indication of the usage period of this oil in tractor's engine. The oil has been used on Cirta C6806 tractors. The manual book of the tractor's engine, Deutz recommends changing the oil every 100 hrs. Therefore the main goal of this research is to give the recommended working hours for S-3 diesel oil when used in farm tractor engines

... Show More
View Publication
Scopus (2)
Scopus
Publication Date
Wed Nov 28 2018
Journal Name
Iraqi Journal Of Science
The Molecular Detection of HPV Infection in samples of Iraqi Women with Abnormal cervical Smears
...Show More Authors

Human papillomavirus (HPV) types 16 and 18 cause almost 70% of cervical cancer cases worldwide. Recently, testing for high-risk HPV types have been adopted by clinical practices for the early detection of cervical cancer in conjunction with cytology tests.

Cervical swab samples were collected at the Outpatient Gynecology department of Baghdad Teaching Hospital. These samples consisted of a patient group of 50 samples, and a healthy control group of 10 samples. A papanicolaou test (abbreviated as a Pap test) was also performed for each woman to examine the epithelial cells of both the endocervix and the upper vaginal region. Total DNA (genomic, mitochondrial, and viral) was extracted from cervical swab samples for molecular studie

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Zinc Oxide Nanoparticles on Streptococcus mutans of Human Saliva (In Vitro Study)
...Show More Authors

Background: Nanotechnology represents a new science that promises to provide a broad range of uses and improved technologies for biological and biomedical applications. One of the reasons behind the intense interest is that nanotechnology permits synthesis of materials that have structure is less than 100 nanometers. The present work revealed the effect of zinc oxide nanoparticles (ZnO NPs) on Streptococcus mutans of Human Saliva in comparison to de-ionized water. Materials and methods: Streptococcus mutans were isolated from saliva of forty eight volunteers of both sexes their age range between 18-22 years and then purified and diagnosed according to morphological characteristic and biochemical tests. Different concentrations of ZnO NPs w

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Fiber Volume on The Flexural Strenght of Steel Fiber Reinfored Polyester Resin Composite
...Show More Authors

The aim of this study is to determine the flexural properties of steel fiber as a metal fiber and polyester resin as a matrix. The steel fibers were added to polyester resin at the various fiber volume fractions of 5, 10, and 15% steel fiber, and with different fiber orientations such as woven steel fiber type (0-45) ° and woven steel fiber type (0-90) ° indicate. Hand layup processes in these experiments were used to produce specimens test with the curing time of 24 hr. for the composite at room temperature. The results show that the flexural strength and flexural modulus values for 15 % vol.of woven steel fiber composite type (0-90) ° are (210MPa) and (2.29GPa( respectively. The results above indicate that the woven steel fiber (0-9

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 05 2023
Journal Name
Journal Of Engineering
Influence of Some Additives on the Efficiency of Viscosity Index Improver for Base Lubricating Oils
...Show More Authors

The effects of three different additives formulations namely Lubrizol 21001, HiTEC 8722B and HiTEC 340 on the efficiency of VII namely OCP of three base lubricating oils namely 40 stock and 60 stock and 150 stock at four temperatures 40, 60, 80 and 100oC were investigated. The efficiency of OCP is decreased when blended with 4 and 8 wt% of Lubrizol 21001 for all the three base oil types. But it is increased when adding 4 wt% and 8 wt% of H-8722B in 40 stock. While for 60 stock and 150 stock the OCP efficiency decreased by adding 4 and 8 wt% of H-8722B. In the other hand, it is decreased with a high percentage by adding 4 and 8 wt% of H-340 for 60 stock and 150 stock and for 40 stock it is increased by adding 4 wt% of H-340 and decreased

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
Investigation of Beta - irradiation effects on the microstructure of Low Density Polyethylene (LDPE) using (PALT)
...Show More Authors

Beta-irradiation effects on the microstructure of LDPE samples have been investigated
using Positron Annihilation Lifetime Technique (PALT). These effects on the orthopositronium
(o-Ps) Lifetime t3, the free positron annihilation lifetime 2 t , the free-volume
hole size (Vh) and the free volume fraction (fh) were measured as functions of Beta
irradiation - dose up to a total dose of 30.28 kGy.
The results show that the values of t3, Vh and fh increase gradually with increasing Beta
dose up to a total dose of 1.289 kGy, and reach a maximum increment of 17.4%, 32.8% and
5.86%, respectively, while t2 reachs maximum increment of 211.9% at a total dose of 1.59
kGy. Above these doses, the values show nonlinear changes u

... Show More
View Publication Preview PDF
Publication Date
Mon May 27 2019
Journal Name
Al-academy
Problems of Social Networking Sites in Nurturing the Aesthetic Taste of Teenagers: زهراء صبحي خزعل
...Show More Authors

With the growing number of Internet users, public and private arts activities have become increasingly popular. Adolescents have begun to establish aesthetic taste and new cultural values. This category is the most affected one by the published images and ideas especially in the social networking space and specifically the Facebook. It is the most important problem in their cultural composition. This research aims to detect the problems of social networking sites in nurturing the aesthetic taste of adolescents. The researcher used the analytical descriptive approach to obtain accurate information describing the current situation or depicting the social reality of adolescents. The research concluded that the public discourse in social med

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Investigation of the Drinking Water Quality of Some Residential Areas in Baghdad City - Karkh District
...Show More Authors

The study aims to identify the acceptability of drinking water for human consumption depend on Iraqi specification and WHO standards. Samples collected monthly for each station from March to December2014. The samples collected from six stations distributed in Baghdad City, the first two stations located in al-Kadmyai area , the 3rd and 4th located in AL- Doora while the last two stations located in Al-Amryai area. The study measured physical, chemical and bacteriological factors. The measured parameters were ranged each for pH 6.63-7, turbidity 0.4-1.3NTU,TDS394.2-960mg/l,total hardness 259.1-578while Ca and Mg were 43-134,20.1-72 mg /l respectively. Other chemical parameters like chloride ranged from 56.8-184 mg/l and heavy metals range

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Challenges Facing Blended Education from the Point Of View of Teachers Teaching Children with Disabilities
...Show More Authors

The current research aims to identify: 1) the challenges facing blended education from the point of view of teachers of students with disabilities. 2) The challenges facing blended education from the point of view of teachers of students with disabilities according to the gender variable (males-females). 3) The challenges facing blended education from the point of view of teachers of students with disabilities, according to the academic qualifications of graduates

(institute-bachelors-masters). 4) The challenges facing blended education from the point of view of male and female teachers, according to the functional service period with students with disabilities (less than 8 years - from 9 to 15 years - 16 years and above). 5) the

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
Petrology of the Lower Succession of Injana Formation, Shorr Shareen area, Wasit Governorate, - Eastern Iraq
...Show More Authors

     This study deals with the petrology of the lower succession of the Injana Formation in the Shorr Shareen area, Wasit Governorate, Eastern Iraq. The study revealed that the sandstone is litharenite consists of 45.56% rock fragments, 22.13% quartz and 8.5% feldspars. The matrix is about 8.39%, consisting of silt and clay particles. The cement is variable (carbonates 8.42%, evaporites 1.78% and iron oxides 0.96%). The grain assemblage infers that the source of the rock fragments is nearby. The petrographic analyses indicate that the studied Injana sandstones are immature mineralogically because of their content of unstable constituents, such as lithic fragments and feldspars. In addition, the presence of such fresh feldspars indica

... Show More
View Publication Preview PDF
Scopus Crossref