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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
Wed Jan 03 2024
Journal Name
Revista Brasileira De Engenharia Agrícola E Ambiental
Effect of cold plasma technique on the quality of stored fruits - A case study on apples
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The consumption of fresh fruits has increased nowadays due to the lifestyle of the consumers. Maintaining the quality and nutritional value of cut fruits during storage is difficult compared to whole fruits. Deterioration of internal and external quality usually occurs in freshly harvested fruits. It is necessary to use different techniques to maintain the quality and increase the shelf life of the freshly cut product. This research studied the effect of treating apple slices with cold plasma once and with filtered water again on quality characteristics (hardness, moisture content, sugar content, carbohydrate content, and color) after being stored for five days. The best treatment was determined using two different pressures of the plasma j

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Effects of Gum Arabic-Coated Magnetite Nanoparticles on the Removal of Pb Ions from Aqueous Solutions
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To study the removal of lead (Pb) ions from aqueous solutions, novel magnetite nanoparticles (NPs) of Ni0.31Mg0.15Ag0.04Fe2.5O4 were synthesized by coprecipitation synthesis using metal sulfates, and then coated with Gum Arabic (GA). The prepared NPs were analyzed using various spectroscopic and analytical methods, such as X-Ray diffraction analysis (XRD), Field Emission Scanning Electron Microscopy (FE-SEM), Energy Dispersive X-ray spectroscopy (EDX), Fourier Transform Infra-Red spectroscopy (FT-IR), and Atomic Absorption Spectrophotometer (AAS). By using XRD analysis, the cubic inverse spinel structure of the prepared NPs was proven, showing average values of crystallite size, latt

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Publication Date
Mon Mar 23 2020
Journal Name
Baghdad Science Journal
Role of Carbon Dioxide on the Corrosion of Carbon Steel Reinforcing Bar in Simulating Concrete Electrolyte
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The main factors that make it possible to get the corrosion of reinforcing steel in concrete are chloride ions and the absorption of carbon dioxide from the environment, and each of them works with a mechanism which destroys the stable immunity of rebar in the concrete. In this work the effect of carbon dioxide content in the artificial concrete solution on the corrosion behavior of carbon steel reinforcing bar (CSRB) was studied, potentiostatically using CO2 stream gas at 6 level of concentrations;  0.03 to 2.0  weight percent, and the effect of rising electrolyte temperature was also followed  in the range 20 to 50 C. Tafel plots and cyclic polarization procedures were obeyed to investigate the c

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Publication Date
Thu Jun 04 2020
Journal Name
Fibers
A Comparative Study of the Performance of Slender Reinforced Concrete Columns with Different Cross-Sectional Shapes
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Most reinforced concrete (RC) structures are constructed with square/rectangular columns. The cross-section size of these types of columns is much larger than the thickness of their partitions. Therefore, parts of these columns are protruded out of the partitions. The emergence of columns edges out of the walls has some disadvantages. This limitation is difficult to be overcome with square or rectangular columns. To solve this problem, new types of RC columns called specially shaped reinforced concrete (SSRC) columns have been used as hidden columns. Besides, the use of SSRC columns provides many structural and architectural advantages as compared with rectangular columns. Therefore, this study was conducted to explain the structura

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A new species of grape-nune leafhopper of the genus Arboridia Zakhvathin (Homoptera : Cicadellidae) from Iraq
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The present study introduces description of a new species of genus Arboridia Zakhvaticin 1946, based on a large collection of Cicadellids. External morphological characters particularly male genitalia were discussed and illustrated. The genus Arboridia Zalchvatkiia (Typhlocybinae: Erythroneurini) contains small slender, fragil and attractively coloured and patterned leafhoppers. It was erected by Zakhvatkin in 1946 (Zalchvatkin, 1946). The overall length of adults ranges from 2.5 to 3.4 mm. Members of this genus can be recognized by inner apical cell of forewing which is long with oblique base; Cu confluent with this base at a point near the middle of the length of inner apical cell; two prominent circular deep brown spots on vertex (Zal

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
The Effects of Extracted Peptide from Skin of Iraqi Frog (Rana ridibunda) on Human Leukemic Lymphocytes
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        The purified frog skin peptides were tested on leukemic patients lymphocytes, which revealed effects of cytotoxicity. Four frogs (Rana ridibunda) were stimulated by single intra-peritoneal injection of norepinephrine-HCl . Five different peptides;1(18) A, 2(19) L, 3(20) I,4(21) E and 5(22) Y were isolated and quantified. The peptide 3(20)I had 5.87% of hemolysis, while healthy human lymphocytes cytotoxic activity was for 2(19)L with inhibition( -10.4%).All peptides were subjected to polyacrylamide gel electrophoresis. The results revealed peptides 1(18)A, 2(19)L, 3(20)I which appeared as low as 10 KDa  marker. Theoretically, the whole polypeptide had a molecular weight 7488.61 Dalt

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comments on Properties of Gas Rich Dwarfs Galaxies in the Range of Radio Frequencies (B-Band)
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    In this project we analyze data of a large sample of gas rich dwarfs galaxies including; Low Surface Brightness Galaxies (LSBGs), Blue Compact Galaxies (BCGs), and dwarfs Irregulars (dIr). We then study the difference between properties of these galaxies in the range of radio frequencies (B-band).       The data are available in HIPASS catalogue and McGaugh’s Data Page.  We depended also NASA/IPACExtragalactic Databes web site http://ned.ipac.caltech.edu in the data reduction.       We measured the gas evolution (HI mass), gas mass-to-luminosity ratio, and abundance of the elements such as the oxygen abundance for these galaxies. Our results show a

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Publication Date
Sat Feb 27 2021
Journal Name
Journal Of Engineering
Effect of Web Stiffeners on The Flexural Behavior of Composite GFRP- Concrete ‎Beam Under Impact Load
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In this paper, numerical and experimental studies on the elastic behavior of glass fiber reinforced ‎polymer (GFRP) with stiffeners in the GFRP section's web (to prevent local buckling) are presented. ‎The GFRP profiles‎ were connected to the concrete deck slab by shear connectors. Two full-scale simply supported ‎composite beams (with and without stiffeners) were tested under impact load (three-point load) to ‎assess its structural response. The results ‎proved that the maximum impact force, maximum ‎deflection, damping time, and ‎damping ratio of the composite beam were affected by the GFRP ‎stiffeners‎. The experimental results indicated that the damping ratio and deflection were diminished compare

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Characterization of biochar (bio carbon) on the properties of plasticized polylactic acid composites for antistatic packaging
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A new  light-weight nanocarbon prepared by spray-drying method  to obtain  particle size is 21.7 nm based of polylactic acid biodegradable film in antistatic packaging .Bio carbon (biochar) is  obtained from  plants and soils to naturally absorb and store carbon dioxide from the atmosphere . Therefor it has been used to support biodegradable polylactic acid (PLA) with to obtain 100% recyclable material.

Using plasticizer thymol of polylactic acid and biochar (bio carbon) as composites were prepared by a solution casting method with (0.5-10)wt% biochar. The composites  characterized by  FTIR, electrical conductivity, mechanical properties , contact angle and Colar and Brightness . Results show th

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Chemotherapy Effects on the Activities of Some Purine Metabolic Enzymes in Sera of Ovarian Cancer Patients
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Adenosine deaminase (ADA; Ec: 3.5.4.4), 5´- Nucleotidase (5´– NT; Ec: 3.1.3.5), and AMP – amino hydrolase (AMP – deaminase AMPDA; Ec: 3.5.4.6) activities were measured in sera of ovarian cancer patients before surgery, and after chemotherapy. The results indicated that ADA specific activity increased significantly (P<0.05), while 5´-NT and AMPDA specific activity decreased significantly (P<0.05) in ovarian cancer patients before surgery in comparison with those of their corresponding control women and benign tumors groups. When the activities of these enzymes were measured after chemotherapy, a significant decrease (P<0.05) in ADA activity, and a significant increase (P<0.05) in 5´- NT and AMPDA activities w

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