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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
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Unemployment among the youth
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The research talked about one of the important social subject that care public so cities which is .
This subject deals with three subdivisions papers :-
The first one deals with the reasons of unemployment mentioned the definition of it in addition to make a comparison between it and inertia . then talked specially about unemployment that had got in our wounded country become of wars in it .
It had a branch talked about in Islamic society .
The second one deals with the negative results of unemployment specially economic , moral and social with their roles in spreading negative phenomenon in our society as terrorist , stolen … etc …
The third one deals with the ways of reducing unemployment and trying to limit it , tha

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
New Mode for the On-Line Determination of Amiloride in Pure and Pharmaceutical Preparation Using CFIA Via the Use of Linear Array from Six LED (Snow White) with One Solar Cell in a Homemade Ayah 6Sx1-T-1D Solar CFI Analyser
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A newly flow injection-turbidimetric method characterized by it is speed and sensitivity has been developed for the determination of Amiloride in pure and pharmaceutical preparations. It is based on the formation of yellowish white precipitate for the Amiloride-phosphomolybidic acid ion pair in aqueous medium. Turbidity was measured by Ayah 6Sx1-T-1D solar cell CFI analyser via the attenuation of incident light from the surfaces precipitated particles at 0-180. The Chemical and physical parameters were investigated. Linear dynamic range for the attenuation of incident light versus Amiloride concentration was of 0.005-10 mmol.L-1, with the correlation coefficient (r) of 0.9986 , while the percentage linearity (r2%) was 99.71%. The L.O.

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
New Mode for the On-Line Determination of Amiloride in Pure and Pharmaceutical Preparation Using CFIA Via the Use of Linear Array from Six LED (Snow White) with One Solar Cell in a Homemade Ayah 6Sx1-T-1D Solar CFI Analyser
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A newly flow injection-turbidimetric method characterized by it is speed and sensitivity has been developed for the determination of Amiloride in pure and pharmaceutical preparations. It is based on the formation of yellowish white precipitate for the Amiloride-phosphomolybidic acid ion pair in aqueous medium. Turbidity was measured by Ayah 6Sx1-T-1D solar cell CFI analyser via the attenuation of incident light from the surfaces precipitated particles at 0-180. The Chemical and physical parameters were investigated. Linear dynamic range for the attenuation of incident light versus Amiloride concentration was of 0.005-10 mmol.L-1, with the correlation coefficient (r) of 0.9986 , while the percentage linearity (r2%) was 99.71%. The L.O.

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Role of Certain Figures of Emphasis in the Televised Debate between Macron and Le Pen on may 3, 2017».: Le rôle de certaines figures d’insistance utilisées dans le débat télévisé entre Macron et Le Pen le 3 mai 2017
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      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa

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Publication Date
Fri Apr 19 2019
Journal Name
Plant Archives
NEW INTERESTING RECORDS OF THREE SPECIES FROM PEZIZACEAE AND PYRONEMATACEAE FAMILIES (PEZIZALEA, ASCOMYCOTA) TO KURDISTAN REGION – IRAQ
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The survey was carried out From January to April of 2018 on macrofungi samples collected from different places in Halabja province located in north eastern parts of Iraq-Kurdistan region. This region is rich in forest trees and pasture lands with diversity of shrubs and herbs and is expected to support the growth of several macro fungal species. However, this part of Kurdistan in Iraq is still unexplored from macrofungal point of view. In this paper three species from Pezizaceae and Pyronemataceae families that belonging to (Pezizales, Ascomycota), were reported from Iraqi Kurdistan. These macrofungal species are recorded for the first time from Iraq. Also the species were identified and showing their locations distributed on a map prepared

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Publication Date
Fri Aug 12 2016
Journal Name
Iraqi Dental Journal
Pacifier Sucking Habit and its Relation to Oral Health of Children Aged 1-5 Years (comparative study)
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Publication Date
Thu Jan 17 2008
Journal Name
Iraqi Journal Of Agricultural Sciences 39 (3)‏
RESPONSE OF LOCAL ORANGE SAPLING TO IRRIGATION WITH MAGNETIZED WATER AND FOLIAR SPRAYS WITH SOME MINERAL ELEMENTS.‏
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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Comparison between Rush Model Parameters to Completed and Lost Data by Different Methods of Processing Missing Data
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The current study aims to compare between the assessments of the Rush model’s parameters to the missing and completed data in various ways of processing the missing data. To achieve the aim of the present study, the researcher followed the following steps: preparing Philip Carter test for the spatial capacity which consists of (20) items on a group of (250) sixth scientific stage students in the directorates of Baghdad Education at Al–Rusafa (1st, 2nd and 3rd) for the academic year (2018-2019). Then, the researcher relied on a single-parameter model to analyze the data. The researcher used Bilog-mg3 model to check the hypotheses, data and match them with the model. In addition

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Planner And Development
Analysis and evaluation of related factors affecting community Participation as a policy to upgrade residential slums area
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have suffered from deteriorating residential neighborhoods, poor economic, social and urban living conditions of the population and deteriorating the infrastructural and superior services. These problems were the secretions of these cities' rapid urbanization. Based on the principles of sustainable urban planning and in order to achieve adequate opportunities for the lives of the population and provide them with sustainable livelihoods, policies have emerged to upgrade along the lines of community participation and programmes to reform and develop those neighbourhoods, raise their efficiency and make them livable. Thus, the problem of research was identified "The absence of a comprehensive cognitive perception of the most prominent facto

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Publication Date
Wed Jul 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Theoretical Investigation of Charge Transfer Dynamics from Sensitized Molecule D35CPDT Dye to SnO_2 and TiO_2 Semiconductor
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In this research, the dynamics process of charge transfer from the sensitized  D35CPDT dye to tin(iv) oxide( ) or titanium dioxide (  ) semiconductors are carried out by using a quantum model for charge transfer. Different chemical solvents Pyridine, 2-Methoxyethanol. Ethanol, Acetonitrile, and Methanol have been used with both systems as polar media surrounded the systems. The rate for charge transfer from photo-excitation D35CPDTdye and injection into the conduction band of  or  semiconductors vary from a  to  for system and from a   to  for the system, depending on the charge transfer parameters strength coupling, free energy, potential of donor and acceptor in the system. The charge transfer rate in D35CPDT /  the system is

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