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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
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Derivation of Crystal Orientation Matrix for Triclinic System on Two-circle Diffractometer
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 The limited availability of the two-circle diffractometer to collect intensity measurements down to the monoclinic system has been extended in a novel procedure to collect intensities for the triclinic system. The procedure involves the derivation of matrix elements from graphical representation of the reciprocal lattice. Offset of  the origins of  the upper layers from that of the zero-layer - characteristic of triclinic system - is determined and the  3 x 3  matrix elements are evaluated accordingly. Details of  crystal alignment by X-rays for the triclinic system utilizing the intensities of  equivalent reflections is described

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Influences of the Cu Substitution at Hg Site in Hg1 - xCuxBa2Ca2Cu3O8+δ Superconductors
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The influences of the Cu substitution at Hg site in the HgOd layer, upon the
microstructure, Tc and oxygen content of Hg-1223 have been investigated. High
temperature superconductor with a nominal composition Hg1-xCuxBa2Ca2Cu3O8 + δ for
Cu ( 0 £ x £ 0.5) have been prepared by the two-steps solid state reaction method
under optimum conditions. XRD showed a tetragonal structure with a high ratio of
Hg-1223 superconductor phase. Tc enhancement has been determined with the Cu
concentration was is found to be Tc = 153 K for x = 0.3, while the oxygen content
observed variously with Cu concentration. Hg1-xCuxBa2Ca2Cu3O8+δ structure, oxygen
content and Tc behavior have been discussed.

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Publication Date
Sun Dec 10 2023
Journal Name
Journal Of Applied Engineering And Technological Science (jaets)
The Role of Artificial Intelligence in Diagnosing Heart Disease in Humans: A Review
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The electrical activity of the heart and the electrocardiogram (ECG) signal are fundamentally related. In the study that has been published, the ECG signal has been examined and used for a number of applications. The monitoring of heart rate and the analysis of heart rhythm patterns, the detection and diagnosis of cardiac diseases, the identification of emotional states, and the use of biometric identification methods are a few examples of applications in the field. Several various phases may be involved in the analysis of electrocardiogram (ECG) data, depending on the type of study being done. Preprocessing, feature extraction, feature selection, feature modification, and classification are frequently included in these stages. Ever

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Estimation of a Parallel Stress-strength Model Based on the Inverse Kumaraswamy Distribution
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 The reliability of the stress-strength model attracted many statisticians for several years owing to its applicability in different and diverse parts such as engineering, quality control, and economics. In this paper, the system reliability estimation in the stress-strength model containing Kth parallel components will be offered by four types of shrinkage methods: constant Shrinkage Estimation Method, Shrinkage Function Estimator, Modified Thompson Type Shrinkage Estimator, Squared Shrinkage Estimator. The Monte Carlo simulation study is compared among proposed estimators using the mean squared error. The result analyses of the shrinkage estimation methods showed that the shrinkage functions estimator was the best since

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Publication Date
Thu Dec 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
THE USE of DIRECT SOLAR ENERGY in ABSORPTION REFREGERATION EMPLOYING NH3 – H2O SYSTEM
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This work was conducted to study the coefficient of performance for solar absorption refrigeration by using direct solar energy using aqueous ammonia 0.45 mass fraction (ammonia – water).The experiments were carried out in solar absorption system .The system consisted of solar collector generator (0.25 m × 0.25 m × 0.04m) and condenser cooled by a water bath followed by liquid receiver and evaporator. The results showed that the maximum generator temperature was (92° - 97°) during June 2009, and the minimum evaporator temperature was (5°C - 10°C) for aqua ammonia system.. It was, also, found that the coefficient of performance, cooling ratio and amount of cooling obtainable increased with increasing maximum generator temperature

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Decolorization of the aqueous Safranin O dye solution using Thuja orientalis as biosorbent.
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The object of this study was to evaluate the efficiency of safranin O (SFO), dye removal with application of Thuja orientalis as a low-cost biosorbent. The biosorption equilibrium level was determined as a function of pH, adsorbent dose, contact time and temperature. Surface area and pore size distribution were measured for the adsorbent. Thuja has a good removal effeciency for SFO dye. The adsorption kinetics data were best fit for the pseudo-second order kinetic (the regression coefficient = 0.999). The experimental equilibrium adsorption data are tested for the Langmuir, freundlich,Temkin and Dubinin-Radushkevich isotherm modles. From the values of the regression coefficient the results indicate the following order to fit the isotherm

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Construction of (k,3)-Arcs in PG(2,9) by Using Geometrical Method
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  In this work, we construct projectively distinct (k,3)-arcs in the projective plane PG(2,9) by applying a geometrical method. The cubic curves have been been constructed by using the general equation of the cubic.         We found that there are complete (13,3)-arcs, complete (15,3)-arcs and we found that the only (16,3)-arcs lead to maximum completeness

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Evoluation of service system in the general eduction Baghdad hospital using Q GERT
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That the essential contribution of this research is a description of how complex systems analysis service of the properties of the queue in Baghdad Teaching Hospital using a technique network is techniques method (Q - GERT) an acronym of the words:

Queuing theory _ Graphical Evaluation and Review Technique

Any method of assessment and review chart where you will be see the movement flow of patients within the system and after using this portal will be represented system in the form of planned network probabilistic analysis and knowledge of statistical distributions appropriate for times of arrival and departure were using the program ready (Win QSB) and simulatio

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Publication Date
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
On The Class of (K-N)* Quasi-N-Normal Operators on Hilbert Space
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In this paper, we will give another class of normal operator which is (K-N)*
quasi-n-normal operator in Hilbert space, and give some properties of this concept
as well as discussion the relation between this class with another class of normal
operators.

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparison of Bayes' Estimators for the Exponential Reliability Function Under Different Prior Functions
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 In this study, we derived the estimation for Reliability of the Exponential distribution based on the Bayesian approach. In the Bayesian approach, the parameter of the Exponential distribution is assumed to be random variable .We  derived  posterior distribution the parameter of the Exponential distribution under four types priors distributions for the scale parameter of the Exponential distribution is: Inverse Chi-square distribution, Inverted Gamma distribution, improper distribution, Non-informative distribution. And the estimators for Reliability is obtained using the two proposed loss function in this study which is based on the natural logarithm for Reliability function .We used simulation technique, to compare the

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