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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
Tue Jun 01 2021
Journal Name
Jpras Open
The utility of a novel vacuum-assisted foreign body extraction technique from wounds
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Retained soft tissue foreign bodies following injuries are frequently seen in the Emergency and Plastic Surgery practice. The patients with such presentations require a watchful and detailed clinical as- sessment to overcome the anticipant possibility of missing them. However, the diagnosis based on the clinical evaluation is usually challenging and needs to be supported by imaging modalities that are suboptimal and may fail in identifying some types of foreign bodies. Owing to that, serious complications such as chronic pain, infection, and delayed wound healing can be faced that necessitate a prompt intervention to halt those detrimental consequences. The classical method of removal is a surgical exploration which is not free of risks.

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Publication Date
Mon Jan 01 2018
Journal Name
Al-kindy College Medical Journal
Metabolic Syndrome; Comparing the Results of Three Definition Criteria in an Iraqi Sample
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Background: Different diagnostic definition and criteria have been recommended by different expert groups for the diagnosis of metabolic syndrome, however, it’s prevalence in the same population could differ depending on the definition used yielding different results. In Iraq, there is a lack of research comparing these different diagnostic definitions. Objective: To find out the most suitable metabolic syndrome definition to be used for Iraqi people.  Methods: 320 participants were recruited for this study, 53.4% men and 46.6% women, aged between 25-85 years, visiting Baghdad Teaching Hospital, the prevalence of metabolic syndrome according to different definitions were compared and the agreement was assessed by the Kappa st

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Publication Date
Sat Jul 20 2024
Journal Name
Sumer Journal For Pure Science
Classify the Nutritional Status of Iraqi children under Five Years Using Fuzzy Classification
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Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Study the effect of Lysostaphin, on methicillin resistant Staphylococcus aureus( MRSA) biofilm formation
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This study included collection of 100 specimens from patients in AL-Kindy Teaching Hospital and teaching laboratories of Medical City Hospitals in Baghdad during the period from August to December 2012 ,these specimens differed in their sources which included 19 nasal swab, 16 wound swab,27 burn swab, 7 pus, 15 sputum, 10 corneal swab and 6 urine . Only 38 (38%) isolates was identified as Staphylococcus. In this study, 29 isolates (76.3%) were coagulase-positive (COPS), while only 9 isolates(23.6%) were coagulase negative (CONS), from total 38 isolates of Staphylococci.
The distribution of Methicillin resistance among Staphylococcus spp. was investigated by disc diffusion method. In this study, 21 isolates (55.26%) showed resistant to

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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
An Improved Method for the Determination of Airplane Radial Velocity Using Doppler Shift
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In this research velocity of moving airplane from its recorded digital sound is introduced. The data of sound file is sliced into several frames using overlapping partitions. Then the array of each frame is transformed from time domain to frequency domain using Fourier Transform (FT). To determine the characteristic frequency of the sound, a moving window mechanics is used, the size of that window is made linearly proportional with the value of the tracked frequency. This proportionality is due to the existing linear relationship between the frequency and its Doppler shift. An algorithm was introduced to select the characteristic frequencies, this algorithm allocates the frequencies which satisfy the Doppler relation, beside that the tra

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Publication Date
Tue Jan 30 2018
Journal Name
Iraqi Journal Of Science
Improve the Spatial Resolution of Multispectral satellite Image using Different Image Sharpening Techniques
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The process of combining the significant information from a series of images into a single image called image sharpening or image fusing, where the resultant fused image will be having more spatial and spectral information than any of the input images. in this research two images of the same place in different spatial resolution have been used the first one was panchromatic and the second image was multispectral with spatial resolution 0.5m and 2 m respectively. These images were captured by world view-2 sensor. This research resent four pan sharpening methods like (HSV, Brovey (color normalizes) , Gram shmidt and PCA)these methods were used to combine the adopted images to get multispectral image

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Publication Date
Fri Dec 02 2022
Journal Name
Journal Of Physical Education
The Effect of Jigsaw Strategy on Learning Spiking in Volleyball for Sophomore Students
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The research aimed at designing teaching program using jigsaw in learning spiking in volleyball as well as identifying the effect of these exercises on learning spring in volleyball. The researchers used the experimental method on (25) students as experimental group and (27) students as controlling group and (15) students as pilot study group. The researchers conducted spiking tests then the data was collected and treated using proper statistical operations to conclude that the strategy have a positive effect in experimental group. Finally, the researchers recommended using the strategy in making similar studies on other subjects and skills.

Publication Date
Fri May 24 2013
Journal Name
American Journal Of Pharmacological Sciences
The Effect of Methotrexate in Rheumatoid Arthritis Patients is Reduced by Tea Consumption
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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Southwest Jiaotong University
A Recognition System for Subjects' Signature Using the Spatial Distribution of Signature Body
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This investigation proposed an identification system of offline signature by utilizing rotation compensation depending on the features that were saved in the database. The proposed system contains five principle stages, they are: (1) data acquisition, (2) signature data file loading, (3) signature preprocessing, (4) feature extraction, and (5) feature matching. The feature extraction includes determination of the center point coordinates, and the angle for rotation compensation (θ), implementation of rotation compensation, determination of discriminating features and statistical condition. During this work seven essential collections of features are utilized to acquire the characteristics: (i) density (D), (ii) average (A), (iii) s

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Fe2O3 Nanoparticles Dust on the D.C Plasma Characteristics with Mirror Magnetron
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     In this paper, the effect of iron oxide nanoparticles dust (Fe2O3 NPs) on the parameters of DC electric discharge plasma under vacuum in argon gas was studied with the presence of a mirror magnetron behind the electrodes (cathode and anode) at constant pressure and with different amounts of Fe2O3 nanoparticles. Calculations presented a reduction of the plasma emission intensity with the NPs content. Both the plasma density (calculated by Stark's broadening method) and the mean electron temperature (calculated using Boltzmann's equation) decreased with increasing the Fe2O3 nanoparticles dust content, which indicates clearly the effect of dust density on restricting

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