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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
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Impact of eccentricity and depth-to-breadth ratio on the behavior of skirt foundation rested on dry gypseous soil
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Abstract<p>Gypseous soils are considered one of the most problematic soils. The skirted foundation is an alternative technology that works to improve the bearing capacity and reduce settlement. This paper investigates the use of square skirted foundations resting on gypseous soil subjected to concentric and eccentric vertical load with eccentricity values of 4, 8, and 17 mm in 16 experimental model tests. To obtain the results by using this type of foundation, a small-scale physical model was designed to obtain the load–settlement behavior of the square skirted foundation; the dimension of the square footing is 100 mm × 100 mm with 1 mm thickness, the skirt depth (<italic>D</italic></p> ... Show More
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Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Lack of Association of the HMGA1 Gene Variants with Metabolic Syndrome Risk and Response to Oral Anti-Diabetic Drugs
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Background: Metabolic syndrome (Mets) is partially heritable. High mobility group AT-hook1 (HMGA1), an architectural transcription factor, affects the homeostasis of glucose. The marked inter-individual differences between T

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Publication Date
Fri Jan 07 2022
Journal Name
Iraqi Journal Of Laser
Influence of Fractional CO2 Laser Irradiation on Temperature Elevation and Bonding Strength of Resin Cement to the Zirconia Ceramic
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Abstract: Objectives: To investigate the effect of temperature elevation on the bonding strength of resin cement to the zirconia ceramic using fractional CO2 laser. Background: Fractional CO2 laser is an effective surface treatment of zirconia ceramic, as it increases the bonding strength of zirconia to resin cement. Methods: Thirty sintered zirconia discs (10 mm diameter, 2 mm thickness) were prepared and divided to three groups (N=10) and five diffident pulse durations were used in each group (0.1, 0.5, 1, 5 and 10 ms). Group A was treated with 10 W power setting, group B with 20 W and group C with 30 W. During laser irradiation, temperature elevation measurement was recorded for each specimen. Luting cement was bonded to the treated z

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Publication Date
Wed Sep 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of plasma treatment on the bond of soft denture liner to conventional and high impact acrylic denture materials
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Background: The main drawback of soft lining materials was that they debonded from the denture base after a certain period of usage. Therefore, the purpose of this research was to determine the impact of oxygen and argon plasma treatment on the shear bonding strength of soft liners to two different kinds of denture base materials: conventional acrylic resin and high impact acrylic resin. Materials and Methods: Heat cure conventional and high impact acrylic blocks (40 for each group) were prepared. A soft liner connected the final test specimen of two blocks of each acrylic material. Shear bond strength (SBS) was assessed using universal testing machine. Additional blocks were also prepared for analyzing Vickers microhardness, contact ang

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Risk Management practices and their relationship to the Entrepreneur behavior of managers in insurance companies: applied research
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The objective of the research is to evaluate the risk management practices of the variables (risk management structure, risk management methods, key components of risk management) and their relation to the principled behavior of managers behavior(innovation, proactive, risk acceptance) By adopting the questionnaire as a main tool in collecting data from managers in the National and raq insurance companies of (50) officials Department manager, department administrator, unit administrator, and analyzed their answers using the SPSS In calculating arithmetic mean, standard deviation, percentage weight and simple correlation coefficient. The most prominent conclusions were:1.There is a positive trend in the sample in both companies and a high

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The impact of moving the educational activities in the conservation of literary texts and the development of literary taste in the fifth grade students moral: The impact of moving the educational activities in the conservation of literary texts and the development of literary taste in the fifth grade students moral
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Abstract
The study was conducted in Baghdad and aimed to:
The impact of moving the educational activities in the conservation of literary
texts and the development of literary taste in the fifth grade students moral "by
verifying the validity of hypotheses Elsafreeten following forms:
The first hypothesis:
- There are no differences in women with statistical significance between means
of scores of students three experimental groups, the experimental group first
used upstream activities in the teaching material of literature and texts, the
second experimental group used the activities of building in the teaching
material itself and the experimental group the third use activities concluding
taught the same

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Publication Date
Wed Dec 30 2020
Journal Name
Al-kindy College Medical Journal
Various types of Alopecia and the options of the treatment
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Alopecia (Baldness) is very usual trouble in current time. It is accompanied by an intensive weakening of the scalp's hair and follows a specific pattern. Hereditary predisposition plays a very important role in alopecia despite not completely understood. Alopecia can be typed to various categories according to etiology, may be due to hereditary factors, autoimmune disease, and drugs or chemicals. There are many options of strategies of treatment according to the type and causes of alopecia. Chemical or synthetic medications apply for the management of hair loss are accompanied by a wide range of undesirable effects. Naturally occurring drugs also play important role in alopecia management with minimal side effects.

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The dialectic of the familiar and the unfamiliar in Islamic photography
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This research is concerned with the study of (the dialectic of the familiar and the unfamiliar in Islamic photography), and it consists of four chapters.
If you dealt with the problem of the research subject (the dialectic of the familiar and the unfamiliar in Islamic photography, as it appeared realistic, familiar forms and strange and strange unfamiliar forms represented in many of the main schools of Islamic photography that emerged in Iraq and Persia and then the Ottomans and the However, Islamic painting still retains those previously witnessed and unseen images, which pose themselves forcibly in the form of many questions that must be faced and studied by investigation, observation, extrapolation and conclusion through scientifi

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Poor impurity in the right of the patient and the elderly
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Poor impurity in the right of the patient and the elderly

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The New Middle East and the Implications of the Arab Spring
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الخلاصة لقد شكل المحافظون الجدد وهم بالأساس نخبة من المثقفين ومن السياسيين الأمريكيين كتلة ضغط كبيرة التأثير على الإدارة في عهد الجمهوريين. حمل هؤلاء المحافظون مشروعاً إيديولوجياً البسوه لسلطة الجمهوريين وهو يهدف إلى جعل أمريكا سيدة العالم من دون منازع خاصة بعد انهيار الاتحاد السوفييتي ونهاية الحرب الباردة. واكب هذا الحدث التاريخي الكثير من الأفكار ومنها (نهاية التاريخ)، وصراع الحضارات، وكذ

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