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
Wed Dec 12 2018
Journal Name
Arab Science Heritage Journal
رد رد الشبهات عن بنات الرسول صلى الله عليه وسلم
...Show More Authors

        The subject of this research (for evidence of suspicions the Prophet, peace be upon him) from the important topics dealing with an important part of the life of the Holy Prophet and especially with regard to the fact ratios daughters, God bless them, and are they daughters or Rbaúbh. Have been adopted in the writing of this research complete neutrality in the presentation and analysis of information to get to the best

View Publication Preview PDF
Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
مرويات أبو حنيفة الدنيوري عن النبات في معجم لسان العرب
...Show More Authors

        يأخذ هذا النوع من الدراسات أهميته في مجال الدراسات التاريخية لاسيما انه يقوم على أساس البحث والتقصي عن بعض الظواهر في المعاجم كونها  تمثل المصدر الأساسي الذي وجدنا فيه الجزء الأعظم من  تلك المادة المفقودة لكتاب النبات لابو حنيفة الدينوري.

View Publication Preview PDF
Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
La langue et la quête de l'identité dans l’œuvre d’Annie Ernaux
...Show More Authors

Since her early beginning in 1974 in her novel "Les armoires vides", Annie Ernaux writing about life in all its various aspects remained her main goal. This novel gave the earliest signals of what would happen later on in her literary career. Indeed, her works showed abilities of echoing reality, her sufferance and experiences via the use of simple and clear language. Add to this, her writings are to be viewed as an expression of deep felt journey, and a continuous search due to the consequent changes coming out of her identity.

    We try here to give an answer to the question about writing as to whether being, to Ernaux herself, a need for the search about her social and feminist identity, or a pure literary work

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Diagnosing Pilgrimage Common Diseases by Interactive Multimedia Courseware
...Show More Authors

In this study, we attempt to provide healthcare service to the pilgrims. This study describes how a multimedia courseware can be used in making the pilgrims aware of the common diseases that are present in Saudi Arabia during the pilgrimage. The multimedia courseware will also be used in providing some information about the symptoms of these diseases, and how each of them can be treated. The multimedia courseware contains a virtual representation of a hospital, some videos of actual cases of patients, and authentic learning activities intended to enhance health competencies during the pilgrimage. An examination of the courseware was conducted so as to study the manner in which the elements of the courseware are applied in real-time learn

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Thu Oct 01 2020
Journal Name
العلوم الانسانية والاجتماعية
الاحكام الناشئة عن المنافسة غير المشروعة في نطاق الملكية الصناعية
...Show More Authors

Preview PDF
Publication Date
Thu Jun 01 2023
Journal Name
مجلة الحقوق المستنصرية
المستندات الموقع عليها عن طريق الغلط دراسة في القانون الانكليزي
...Show More Authors

الغلط في القانون الانجليزي على انواع ثلاثة (غلط مشترك Common mistake ) يقع فيه الطرفان مع علم كل منهما بنية الآخر ويقبلها دون ان يشوب الاتفاق نقص او يعتريه تحفظ ، و(غلط من الجانبين Mutual mistake) يكون كل متعاقد واقعا في غلط فيما يتعلق بما قصده الآخر، فيقدم كل منهما عرضاً مخالفاً للآخر و(غلط من جانب واحدUnliteral mistake ) يقع فيه احد المتعاقدين فقط ويكون المتعاقد الآخر اما عالماً بالغلط او يفترض انه عالم به . فإذا دفع احد المتعاقدين

... Show More
Publication Date
Tue Jul 16 2019
Journal Name
Journal Of Legal Sciences
Compensation for civil liability arising from media damages
...Show More Authors

Freedom of opinion is one of the freedoms that constitutions and laws have guaranteed to protect and is exercised through the media. However, this freedom must be exercised within certain limits, which include respecting a person’s right to preserve his privacy, image and reputation. Just as the media has the freedom to exercise its right to publish and express its opinion with complete frankness, it is in return obligated to respect the rights of others and avoid defaming them and violating their privacy. If the media does this, the injured party has the right to demand compensation for the damage he has suffered as a result.

View Publication
Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Cytogenetic Investigations and Y-Chromosome Microdeletion Screening in some Infertile Kurdish males In Erbil province/ Iraq
...Show More Authors

Infertility is a disease of the reproductive system defined by the failure to achieve a clinical pregnancy after 12 months or more of regular unprotected sexual intercourse. Worldwide, infertility affects approximately 15% of all couples trying to conceive. Male infertility is responsible for about 50% of the infertility cases. Chromosomal abnormalities and Y-chromosome microdeletions are the most common genetic causes of male infertility. Klinefelter syndrome (KS) is the most prevalent factor of the chromosomal abnormality in the infertile male. Azoospermia Factor (AZF) microdeletions located on the Y chromosome are one of the recurrent genetic cause of male infertility. This study aims to investigate the prevalence of chromosomal anoma

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Sun May 22 2022
Journal Name
International Journal Of Early Childhood Special Education
The impact of an instructional-learning design based on the brain- compatible model in systemic thinking among first intermediate grade female students in Mathematics
...Show More Authors

The research aimed to identify “The impact of an instructional-learning design based on the brain- compatible model in systemic thinking among first intermediate grade female students in Mathematics”, in the day schools of the second Karkh Educational directorate.In order to achieve the research objective, the following null hypothesis was formulated:There is no statistically significant difference at the significance level (0.05) among the average scores of the experimental group students who will be taught by applying an (instructional- learning) design based to on the brain–compatible model and the average scores of the control group students who will be taught through the traditional method in the systemic thinking test.The resear

... Show More
Publication Date
Fri Sep 01 2017
Journal Name
Journal Of Baghdad College Of Dentistry
In Vitro the Effect of Canals Instrumented with Three Rotary Ni-Ti Systems on the Dislocation Resistanceo Guttafusion ® versus Single Cone Obturation Technique
...Show More Authors

Background: Complete seal of the root canal system following its chemo-mechanical debridement plays a pivotal role for achieving successful endodontic treatment. This can be established by reducing the gaps between the core filling material and root canal wall. Aim: To assess and compare the dislocation resistance of root canals obturated with GuttaFusion® and TotalFill BC sealer versus single cone obturation technique and TotalFill BC sealer after instrumentation of the canals with WaveOne, ProTaper Next and ProTaper Universal system. Material and Method: Sixty extracted human permanent mandibular premolars were conducted in the current study. The teeth were decorated and left the root with 15mm length; the roots were divided randomly i

... Show More
View Publication Preview PDF
Crossref