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
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Moisture Susceptibility of Hot Mix Asphalt Mixtures Modified by Nano Silica and Subjected to Aging Process
...Show More Authors

Moisture damage is described as a reduction in stiffness and strength durability in asphalt mixtures due to moisture. This study investigated the influence of adding nano silica (NS) to the Asphalt on the moisture susceptibility of hot-mix-asphalt (HMA) mixtures under different aging conditions. NS was mixed with asphalt binder at concentrations of 2%, 4%, and 6% by weight of the binder. To detect the microstructure changes of modified Asphalt and estimate the dispersion of NS within the Asphalt, the field emission scanning electron microscope (FE-SEM) was used. To examine the performance of Asphalt mixed with NS at different aging stages (short-term and long-term aging), asphalt mixture tests such as Marshall stability,

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Message to Sheikh Jamal Bukhari conclusion of Sheikh Suleiman al - Jamal   (1204 AH) Study and investigation
...Show More Authors

Scientists have mastered the codification of the hadeeth and authorship in it, and walked in a variety of courses, including what is known when the late books seal books, which is inclined by Sheikh Sheikh students in the last Council is reading a book of the books of the year or so, and mention a party from the translation of the book owner After that methodology of what he sees important, then speak to the last hadeeth in the book Sindh and Manta, and sometimes market attribution to the author of the book as did Suleiman al-Jamal (God's mercy) deceased in 1204 AH, in this seal on the true Imam Bukhari Which we will investigate and publish. (God willing).

View Publication Preview PDF
Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Treatment of Helicobacter Pylori Infections Using Moxifloxacin-Triple Therapy Compared to Standard Triple and Quadruple Therapies
...Show More Authors

Helicobacter pylori (H. Pylori) is one of the most common infectious human pathogens. H. pylori could induce inflammation, that causes illnesses and disorders of upper gastrointestinal which including peptic ulcer diseases, dyspepsia, gastroesophageal reflux disease and gastric mucosa-associated lymphoid tissue (MALT) lymphoma. It is important to use a better tolerated and greatly effective eradication regimen. In this study, 75 newly diagnosed adult patients with H. pylori infection were included and completed the study, they were allocated into three groups with three different treatment regimens for H. pylori eradications; Group A (25 patients) received oral standard clarithromycin-based tr

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Integration of e-commerce, information technology and its impact on reducing costs to make pricing decisions
...Show More Authors

   E-commerce is the most important result of information technology in this day and age, has resulted in the use of commercial transactions to changes in economic, social, and psychological, and produced a new type of shopping, jobs, and create new job opportunities, and changed the traditional work environment. The challenge currently facing economic units is how to transfer this technology and its integration within the community, especially after the massive developments that have occurred in the areas of commercial and congested markets units, the economic and the products and services the many and varied and intensified competition among these units to achieve a profit, leading to the emergence of e-commerce as on

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 14 2022
Journal Name
Civil Engineering Journal
Rutting Prediction of Hot Mix Asphalt Mixtures Modified by Nano silica and Subjected to Aging Process
...Show More Authors

High-volume traffic with ultra-heavy axle loads combined with extremely hot weather conditions increases the propagation of rutting in flexible pavement road networks. Several studies suggested using nanomaterials in asphalt modification to delay the deterioration of asphalt pavement. The current work aims to improve the resistance of hot mix asphalt (HMA) to rutting by incorporating Nano Silica (NS) in specific concentrations. NS was blended into asphalt mixtures in concentrations of 2, 4, and 6% by weight of the binder. The behavior of asphalt mixtures subjected to aging was investigated at different stages (short-term and long-term aging). The performance characteristics of the asphalt mixtures were evaluated using the Marshall s

... Show More
Scopus (19)
Crossref (14)
Scopus Clarivate Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Bismuth(III) with 4-(2-pyridylazo) Resorcinol-Application to Waters and Veterinary Preparation
...Show More Authors

This paper describes the development of a simple spectrophotometric determination of bismuth III with 4-(2-pyridylazo) resorcinol (PAR) in aqueous solution in the presence of cetypyridinium chloride surfactant at pH 5 which exhibits maximum absorption at 532 nm. Beer's law is obeyed over the range 5-200 µg/25 mL. i.e. 0.2-8 ppm with a molar absorptivity of 3×104 l.mol-1.cm-1 and Sandell's sensitivity index of 0.0069 µg.cm-2. The method has been applied successfully in the determination of Bi (III) in waters and veterinary preparation.

View Publication Preview PDF
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Residual strength and strengthening capacity of reinforced concrete columns subjected to fire exposure by numerical analysis
...Show More Authors
Abstract<p>This study is a numerical investigation of the performance of reinforced concrete (RC) columns after fire exposure. This study aims to investigate the effect of introducing lateral ties and using the RC jacket on improving post-fire behavior of these columns, the effect of the duration of the fire on ultimate load of columns. The analysis was performed through ABAQUS, a 3D – non-linear finite element program. 4 m tall lengthening square RC column with a cross- section of 0.4 m × 0.4 m was used as a test specimen. The RC column was reinforced by 4Ø28 mm longitudinal bars bonded by steel tie bars of Ø10 mm spaced at 400 mm. The firing temperature was increased to 60</p> ... Show More
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
A Comparison Between the Theoretical Cross Section Based on the Partial Level Density Formulae Calculated by the Exciton Model with the Experimental Data for (_79^197)Au nucleus
...Show More Authors

In this paper, the theoretical cross section in pre-equilibrium nuclear reaction has been studied for the reaction  at energy 22.4 MeV. Ericson’s formula of partial level density PLD and their corrections (William’s correction and spin correction) have been substituted  in the theoretical cross section and compared with the experimental data for  nucleus. It has been found that the theoretical cross section with one-component PLD from Ericson’s formula when  doesn’t agree with the experimental value and when . There is little agreement only at the high value of energy range with  the experimental cross section. The theoretical cross section that depends on the one-component William's formula and on-component corrected to spi

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Mar 15 2023
Journal Name
Journal Of Survey In Fisheries Sciences
The Correlation of DAZ1 Gene Methylation with Azoospermia in Iraqi Infertile Men
...Show More Authors

After about twelve months or maybe more, some people can’t achieve pregnancy. This might be a sign of infertility as a reproductive system disease. The following study was carried out to investigate the DAZ 1 gene methylation level and its association with azoospermia in Iraqi patients. One hundred and fifty human blood samples were collected from from different regions in Baghdad governorate, including (private medicals Labs and the high institute for infertility diagnosis assisted reproductive techniques and Kamal Al- Samara'ay IVF Hospital) from both fertile and infertile men. The control group consists of 50 samples ranging from 22 to 51 years old, while the patient (infertile group) consists of 100 samples ranging between 25 and 51 y

... Show More
Publication Date
Fri Jul 27 2018
Journal Name
Journal Of Biodiversity And Environmental Science
The acute toxicity of herbicide roundup ultra in mosquito fish Gambusia affinis
...Show More Authors

View Publication