Preferred Language
Articles
/
jeasiq-1448
The importance of measuring and accounting disclosure of intellectual capital To maximize the value of the company
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
The Psychological status of and the feeling of loneliness of the trainees (newly released Detainees) participating the training and rehabilitation courses
...Show More Authors

The research aims to understand the psychological status of and the feeling of loneliness of the trainees (recently released detainees) participating in the training and rehabilitation courses held in the Technical College - Baghdad. The study was conducted on a specimen of (23) trainees. An open questionnaire was adopted which included one question that was ( What was your feeling psychologically and socially before taking part in the training course?) , also the feeling of  loneliness Scale , designed by ( Russel,Peplau, Cutrona /University of California Los Angeles ) was implemented after the courses .

 

  &

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Ibn Abi Shaybah's responses to Abu Hanifa in the evidence that he claimed to violate in the transactions In the doctrinal balance
...Show More Authors

Imam Ibn Abi Shaybah counted in his book classified twenty-five and a hundred recent and impact claimed that Abu Hanifa has violated the provisions required by apparent, and these conversations and effects including with regard to worship and transactions, including with regard to personal status, including with regard to borders and felonies, and collected by Sheikh Muhammad Zahid Al-Kothari in his book funny jokes in talking about the responses of Ibn Abu Shaybah on Abu Hanifa, and these issues we will study in our research.

View Publication Preview PDF
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent to Which the Internal audit function contributes to improving administrative performance: A field study in the Baghdad Health Department / Rusafa
...Show More Authors

Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Abolition and suspension in the verbs of the novice and the news
...Show More Authors

In the Name of God, the Most Gracious, the Most Merciful
     Praise be to God, who taught the pen anthropology unless he knows, and peace and blessings be upon the master of bullying, and the imam of the eloquent Prophet Muhammad, the sincere and faithful, and his family and companions as a whole and whoever followed him to the Day of Judgment. And after:
       The science of grammar is among the most important of all language sciences at all, if not the most important of its sciences, due to the multiplicity of its doctrines and schools, the diversity of its methods, its phenomena and subjects, as well as the connection of this science with the most honorable languages,

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 15 2022
Journal Name
Romanian Neurosurgery
Tangential gunshot wound to the head
...Show More Authors

Introduction. Tangential gunshot wounds (TGSW) to the head is the high-velocity bullet that does not penetrate the cranium but passes through the tissue adjoining the cranial cavity, creating a “gutter” wound and indirectly causing cerebral injury. This article presents a reporting case of TGSW to the head, discusses the mechanism underlying this traumatic injury and the possible complications resulting from it, and reviews of literature.  Case description. A thirteen-year-old schoolboy was admitted to the emergency department (ER) of the neurosurgery teaching hospital in Baghdad, Iraq, with a tangential gunshot to the head of an unknown source during civilian protests in Baghdad. In addition to a seizure attack in the ER, his

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
the response to service marketing failure
...Show More Authors

Because of the tremendous changes in the business environment and significant growth in living standards, increased demand for services in general and about the realized practitioners in the field of service that traditional marketing strategies and models administrative based solutions to mono as the price alone does not lead to the desired outcomes with customers and even organizations as it does not apply always for the manufacture of their services unique . therefore , the need to learn marketing service order and a clear and critical to avoid failures in service and the marketing document to knowledge would avoid the organization that the failure in the delivery of service and enhances the desired response to fix it in a tim

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon May 17 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
The Relative Contribution of the Flexibility for the Hip Joint, the Angle of the Knees, and the Muscular Strength for Arms of Performance of the Front and Back Rolling Skills, Opening on the Floor Movement Mat
...Show More Authors

In order to improve the students’ performance level in some of the skills that are implemented on the mat device of ground movements, including the front and rear rolling, it is necessary to study the most important indicators that have a clear impact on the performance of those rolls. Among the objectives of the research: To identify the percentage of the contribution of flexibility of the hip joint, the angle of the knees and the muscular strength of the arms in the performance of the front and rear rolling skills, an opening of the research sample. The researchers used the descriptive method in the survey method for its suitability to the nature of the work, and the research community was represented by students of the third st

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Using BIM for Optimizing the Upgrading Cost to Convert the Traditional Buildings to Sustainable Buildings in Iraq
...Show More Authors
Abstract<p>A high percentage of existing buildings in Iraq are traditional buildings, yet there is approximately no such green building in Baghdad or other governorates. Most of these buildings require urgent upgrading to increase their performance (operationally, economically, and environmentally), also the building owners looking for identifying and implementing many of the green building measures to reduce the operational and maintenance costs of their buildings. The decision-makers need to support the possibility of achieving sustainable measures of existing building rating systems such as LEED or BREEAM, and that would require an optimization model. The goal of this study is to maximize the</p> ... Show More
View Publication
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
A Proposed Program from the Perspective of the General Practice of Social Work to Overcome Husbands' Violence Against Their Wives
...Show More Authors

Husbands’ violence towards their wives is one of the greatly important issues in social sciences. Accordingly, the current study aims at determining the levels of violence practiced by husbands towards their wives to propose a professional program from the perspective of the general practice of social work to overcome such a phenomenon. The study is descriptive in nature, where the researcher has used a comprehensive social survey method. To achieve the goal of the study, the researcher has prepared a questionnaire that consisted of two parts. The first part contains the primary data of the two sections, and the second contains (38) phrases distributed over four axes to measure the levels and types of violence among the sample’s memb

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of The CO2 Laser as Surface Treatment on The Bond Strength of Heat Cured Soft Liner to The High Impact Acrylic Denture Base Material
...Show More Authors

ABSRTACT Background: Soft liner material is become important in dental prosthetic treatment. They are applied to the surface of the dentures to achieve more equal force distribution , reduce localized pressure and improve denture retention by engaging undercut . So the aim of the study is to evaluate the effect of different surface treatment by air-abrasion AL2O3 and laser treatment with CO2 laser on improving the shear bond strength of the denture liner to acrylic denture base material . Materials and methods: the 30 specimens of heat cured acrylic denture base material (high Impact acrylic )and heat cured soft liner (Vertex ,Nether Lands )were prepared for this study .They were designed and divided according to type of the s

... Show More
View Publication Preview PDF
Crossref (7)
Crossref