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
Fri Feb 01 2019
Journal Name
Environmental Technology & Innovation
The use of Artificial Neural Network (ANN) for modeling of Cu (II) ion removal from aqueous solution by flotation and sorptive flotation process
...Show More Authors

View Publication
Scopus (25)
Crossref (26)
Scopus Clarivate Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages
Free will between Slavery and Freedom: A Study of Linda Brent in Incidents in the Life of a Slave Girl by Harriet Jacobs
...Show More Authors

Harriet Jacobs was a writer and a reformer. As a female writer in the nineteenth century, Jacobs wrote her narrative as a means of resisting the system of slavery. She wrote her book Incidents in the Life of a Slave Girl: Written by Herself, (1842) to reflect upon the exploitation of the black people and the need to change the hierarchal attitude that governs white/black relations. She was engaged in many abolitionist events and her anti-slavery approach appeared clearly in her writings. She shares Du Bios ideas about freedom and emancipation and the need for a political and cultural change. Thus, Du Bois’s theory provides a framework for her autobiographical novel where she portrays Linda Brent, the main character, a strong wille

... Show More
View Publication
Crossref
Publication Date
Fri May 01 2020
Journal Name
Iraqi Geological Journal
DETERMINATION OF PORE TYPES AND POROSITY TRENDS USING OF VELOCITY-DEVIATION LOG FOR THE CARBONATE MISHRIF RESERVOIR IN HALFAYA OIL FIELD, SOUTHEAST IRAQ
...Show More Authors

View Publication
Scopus (14)
Crossref (2)
Scopus Crossref
Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Approximate Treatment for The MHD Peristaltic Transport of Jeffrey Fluid in Inclined Tapered Asymmetric Channel with Effects of Heat Transfer and Porous Medium
...Show More Authors

In this paper, we discuss a fluid problem that has wide applications in biomechanics, polymer industries, and biofluids. We are concerned here with studying the combined effects of porous medium and heat transfer on MHD non-Newtonian Jeffery fluid which flows through a two dimensional asymmetric, inclined tapered channel. Base equations, represented by mass conservation, motion, energy and concentration conservation, were formulated first in a fixed frame and then transformed into a moving frame. By holding the assumptions of “long wavelength and low Reynolds number” these physical equations were simplified into differential equations. Approximate solutions for the velocity profile, stream function, and temperature profile we

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (1)
Scopus Crossref
Publication Date
Sun Apr 01 2012
Journal Name
Arpn
Effect of friction stir welding parameters (rotation and transverse) speed on the transient temperature distribution in friction stir welding of AA 7020-t53
...Show More Authors

Three-dimensional nonlinear thermal numerical simulations are conducted for the friction stir welding (FSW) of AA 7020-T53. Three welding cases with tool (rotational and travel) speeds of 900rpm-40mm/min, 1400rpm-16mm/min and 1400rpm-40mm/in are analyzed. The objective is to study the variation of transient temperature in a friction stir welded plate of 5mm workpiece thickness. Based on the experimental records of transient temperature at several specific locations during the friction stir welding process for the AA 7020-T53, thermal numerical simulation is developed. The numerical results show that the temperature field in the FSW process is symmetrically distributed with respect to the welding line, increasing travel speed decreasing tran

... Show More
Scopus (42)
Scopus
Publication Date
Mon Jan 01 2024
Journal Name
The Scientific World Journal
Mathematical Modeling and Experimental Investigation of the Dynamic Response for an Annular Circular Plate Made of Glass/Polyester Composite Under Different Boundary Conditions
...Show More Authors

Fiber‐reinforced elastic laminated composites are extensively used in several domains owing to their high specific stiffness and strength and low specific density. Several studies were performed to ascertain the factors that affect the composite plates’ dynamic properties. This study aims to derive a mathematical model for the dynamic response of the processed composite material in the form of an annular circular shape made of polyester/E‐glass composite. The mathematical model was developed based on modified classical annular circular plate theory under dynamic loading, and all its formulas were solved using MATLAB 2023. The mathematical model was also verified with real experimental work involving the vibration test of the f

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
(The Segmentation of Industrial Market and its Effect in Targeting Market : An descriptive analytical study for a sample of industrial companies in Iraq)
...Show More Authors

 This study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:

1- Increasing the level of availability of study variables inside the companies “The study sample”.

2- There is a correlation between the independent v

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Impact of Oral Health Knowledge, Attitude and Practices (KAP) of Kindergarten Teachers on Their Oral Condition in Al-Rusafa Sector/ Baghdad-Iraq.
...Show More Authors

Background: Teachers are considered as dynamic force who take a pivotal position in any educational system. Since they may play a significant role in passing the preventive information and health promotion, it is important that their own oral health knowledge, attitude, and practices conform to the professional recommendations. The aim of this study was to evaluate oral health knowledge, attitude and practices among kindergarten teachers, and their impact on teachers’ oral health condition in Al-Rusafa Sector, Baghdad, Iraq. Materials and Methods: This cross-sectional survey was conducted among 80 kindergarten teachers. A self-administered questionnaire was distributed among these teach¬ers. This questionnaire format contains two

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Feb 20 2022
Journal Name
Egyptian Journal Of Chemistry
Simulation of the remediation of groundwater contaminated with ciprofloxacin using grafted concrete demolition wastes by ATPES as reactive material: Batch and modeling study
...Show More Authors

Scopus (13)
Scopus Clarivate Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Experimental Evaluation Use of Semifluidized Bed Adsorber for the Treatment of P-chlorophenol and O-cresol in Wastewater using Activated Carbon as Adsorbent
...Show More Authors

In the present work the performance of semifluidized bed adsorber was evaluated for removal of phenolic compound from wastewater using commercial activated carbon as adsorbent. P-chlorophenol (4-Chlorophenol) and o-cresol (2-methylphenol) was selected as a phenolic compound for that purpose. The phenols percent removal, in term of breakthrough curves were studied as affected by hydrodynamics limitations which include minimum and maximum semifluidization velocities and packed bed formation in the column by varying various parameters such as inlet liquid superficial velocity (from Uminsf to 8Uminsf m/s), and retaining grid (sometimes referred to as adsorbent loading) to initial static bed height ratio (from 3-4.5). In

... Show More
View Publication Preview PDF