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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 Jul 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Performance of Two Species of Black Cumin (Nigella sativa L.) and (Nigella arvensis L.) Under Different Sowing Dates in Spring and Autumn at hallabja Governorate /Iraqi Kurdistan Region.
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     Two field experiments were performed to study the response of two species , Nigella sativa L. and Nigella arvensis L. within different sowing dates at spring and autumn seasons which included 1st and 20th March, 10th April and 1st May for spring season, while the sowing dates for the autumn season were, 2nd November, 21st November, 11th December, 31stDecember and 20thJanuary. Both experiments conducted according to the Completely Randomized Block Design (CRBD) within three replications at hallabja/Kurdistan Region, located [35°12'48.7"N; 45°57'34.4"

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
اختبار أساليب تحديد حجم الدفعة المستخدمة في نظام MRP II* دراسة حالة في الشركة العامة لصناعة البطاريات معمل بابل /1
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      MRP is a system intended for the batch manufacturing of discrete parts including assemblies and subassemblies that should be stocked to support future manufacturing needs.  Due to the useful information provided by MRP it has evolved into a Manufacturing Resources Planning, MRP II, a system that ties the basic MRP system to the other functional areas of the company such as marketing, finance, purchasing, etc.  The objective of this research, which was conducted at the State Company for Batteries Manufacturing, is to test the performance of some popular lot-sizing techniques used within MRP II framework. It is hypothesized that the technique which minimizes the total inventory costs does no

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Effect of leadership patterns on the phenomenon of jop burnout among employees at Baghdad College of Economic Sciences University
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This study deals with the impact of leadership styles in its three main dimensions (democratic, autocratic, lenient) as an independent variable of the dimensions of functional combustion (emotional stress, inhumanity, personal achievement). The research sought to achieve a set of goals, the most prominent of which are: studying the reality of the researched organization to identify the leadership patterns used in its management and its impact on the phenomenon of functional combustion, Moreover, knowing the extent of support for these established patterns and their contribution to mitigating the phenomenon of functional combustion in the organization's environment, and testing the impact of these leadership patte

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Publication Date
Sun Feb 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An Evaluation the Effect of Alcohol Presence in Mouth Washes on Force Degradation of Different Configurations of Elastomeric Chains
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Background: Elastomeric chains are one of the most commonly used force delivery systems. They have the ability to exert a continuous force, convenience of use, compatibility to oral environment and cost effectiveness but one of the inherited disadvantages is force degradation. Materials and methods: This in vitro study was designed to evaluate the effect of alcohol presence in mouthwashes on force decay of different configurations of clear elastomeric chains from (Ortho Technology company) which are: closed , short and long under the effect of time at (Initial, 1, 2, 3 and 4 weeks) intervals with exposure to different chemical solutions. A total (540) modules of elastomeric chains of three different types (long, short and closed) trans

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
A study of the effect of silica particles addition on some physical properties of PVC as a packaging material
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In this work, varying compositions of SiO2 micro filler were added
with the Polyvinyl Chloride (PVC) and samples have been prepared
using film casting technique. The results have been analyzed and
compared for PVC samples with (1 wt%, 3 wt%, 5 wt% and 10 wt%)
SiO2 micro filler. Mechanical characteristics such as tensile strength,
elongation at break and Young`s modulus were measured for all the
samples, where the tensile strength was increased from 8.39 Mpa for
purified PVC to 16 Mpa for 3% SiO2/PVC composite. Also, thermal
conductivity measurement values illustrated that composite materials
have a good thermal insulation at 10 wt. %, thermal conductivity was
decreased from 0.1684 W/m.

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Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
Estimating the inhibitory effect of Lactobacillus isolated from vagina against some pathogens of genital infections in group of women.
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Thirty- five vaginal swab samples were obtained from women vagina.All samples
were subjected to conventional morphological and cultural characteristics, isolates
distributed between Lactobacillus acidophillus(23)and Lactobacillus fermentum (12).
Antibacterial activities were done by well diffusion and blank disk method. The
Lactobacillus was used as aprobiotic treatment against bacteriaisolates from vagina
.The isolated bacteria had strong activity against indicator strains.The results showed
that Lactobacillus which was isolated from vagina by well diffusion method was
effective against pathogenic isolates more than the Lactobacillus isolated by blank
disc method , the highs inhibitory effect of Lactobacillus iso

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Using Social Media upon the Mental Health of Adolescent Students of preparatory Schools in Al-Diwanyah City
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Objective: To know the impact of social networks on the mental health of adolescents in the city of Diwaniyah.
Methodology: A descriptive cross-sectional study was conducted on adolescents in preparatory schools in ALDiwaniyah
City Center, for the period from Jun 26, 2015 through to October 20, 2015. The schools were
selected from using Probability sampling (240 random samples) six schools were selected from 32 schools (20 %
from total number) the schools were chosen by writing the names of all schools on a pieces of paper and put in
bags. Then, selected six schools random, three boys schools (2 preparatory and 1 secondary) three girls schools
(2 preparatory and 1 secondary), then I chose the sample the students in grad

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
The Effect of Alkaloids Extract of Amaranthus gracilis (L.) on Some Biological Aspects of House Fly Musca domestica(L.)
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Present study is carried out to evaluate the effect of alkaloids extract of
Amaranthus gracilis on some biological aspects of the house fly Musca domestica to
find out the best way for their control. The highest mortality percentage on eggs of
the house fly was 83.3% at concentration of 10 mg/ml followed by 44.4% and
31.1% at 7.5 mg/ml and 5 mg/ml respectively. Results also referred that the
mortality rates of eggs, larvae, pupae were increased with increasing concentration.
The pupal weights were decreased with increasing of concentration.

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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The e.ffect of simultaneous doping . of Pll in TJ..Q,6 htyer of 'T'lJ-xPb. Ba2Ca2Co_309- o s perconductors
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Tn   t·  p.a,p r        We hae  reported it;vestigations O:U   the·  effeot of

simtHtaneous s·ubs'tituti9n   of  :Pb . a;t tbe,1'1-based .IJPercqndl,lctor was·

prepar.d by adcling; an .amoun· 0f Pb t. the TIJ-PbxBa;iCa2CuaOo'ti cor:npound. The: usu;d solid'7state  teactin  meJ;}Jo.d                                                        &nb

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Publication Date
Sun Feb 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effect of sodium fluoride addition on some mechanical properties of heat cure acrylic denture base materials
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Background: The geriatric patients wearing removable partial dentures are increasing in proportion. At the same time, the root caries prevalence accompanied by gingival recession is increasing. A variety of vehicles can deliver fluoride into the oral cavity, including fluoride mouth-rinse, fluoride dentifrice, topical fluoride, and fluoride-releasing restorative materials, all of which effectively prevent root caries and suppress recurrent caries. This study aimed to evaluate the effect of sodium fluoride addition on some mechanical properties of heat cure acrylic denture base material. Material and method: A total of 90 samples were prepared in this study, then divided into three main groups according to the type of test used (hardness, te

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