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
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
The Arab Blogosphere and the Strategies of Self-Building and Diary
...Show More Authors

Basically, media studies focused on the important role of the blogs in boosting the democratic process in the Arab States. Blogs also worked on creating an alternative media for the public that maintained freedom of expression. However, media studies ignored the status of the blogs in the social and cultural fields.
The current study tries to tackle the socio-cultural dimensions of the blogs by means of showing how the blogs construct the self. The researcher is going to conduct interviews with the bloggers. He will also carry out a semiotic analysis that may reveal the strategies used by the bloggers. Besides, he tries to identify the realistic and traditional frames in which the social relationships are buil

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Semitism and the allegations of the Jews Presentation, analysis and criticism
...Show More Authors

he aim of the research is to clarify the meanings and connotations of (Semitic), and to identify the peoples that fell under this name according to historical data, biblical texts and Qur’anic news. International sympathy on the one hand and on the other hand controlling the land of Palestine and giving them international legitimacy to grow their entity according to global support and sympathy with their alleged slogan (anti-Semitism), which revolves around the oppression of the Jews.

View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
The International Scientific Conference For Nanotechnology And Advance Research’s
Effect of the annealing and compositional on the Morphological and electrical
...Show More Authors

Nanocrystalline TiO 2 and CuO doped TiO 2 thin films were successfully deposited on suitably cleaned glass substrate at constant room temperature and different concentrations of CuO (0.05,0.1,0.15,0.2) wt% using pulse laser deposition(PLD) technique at a constant deposition parameter such as : (pulse Nd:YAG laser with λ=1064 nm, constant energy 800 mJ, with repetition rate 6 Hz and No. of pulse (500). The films were annealed at different annealing temperatures 423K and 523 K. The effect of annealing on the morphological and electrical properties was studied. Surface morphology of the thin films has been studied by using atomic force microscopes which showed that the films have good crystalline and homogeneous surface. The Root M

... Show More
Publication Date
Thu Apr 17 2008
Journal Name
Anbar Journal Of Agricultural Sciences 6 (2)‏
Influence of foliar sprays with Copper and Zinc on the resistance of citrus rootstocks to gumosis caused by Phytophthora citropthora. ‏
...Show More Authors

Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Euphemism from a Politeness Perspective: An Exploration of the ability of Iraqi EFL learners to Use and Comprehend Euphemistic Expressions
...Show More Authors

Euphemisms are advantageous in people’s social life by turning sensitive into a more acceptable ones so that resentful feelings and embarrassment can be avoided. This study investigates the ability of Iraqi English learners in using euphemistic expressions, meanwhile, raising their awareness and the faculty members in English teaching faculties regarding the relevance of discussing the topics that demand euphemisation. This study comprised three stages: initial test, explicit instruction with activities, and a final test for the students’ development in this domain. A test has been distributed among 50 respondents, who are at the fourth year of their undergraduate study at the University of Babylon/ College of Basic Education. The lo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Morphological Study of the Pollen Grains of Some Species belong to Genera Urtica L. and Parietaria L. (Urticaceae) in Iraq
...Show More Authors

The paper comprise comparative palynological study of six species belong to the genera Urtica L. and Parietaria L.(P.alsinifolia Del., P.lusitanica L., P.judaicaL., U.urens L., U.dioica L., and U.pilulifera L.) of the Family Urticaceae in Iraq. All pollen grains were small size and found to be porate, Stephanoporate, Zonoporate. Characters such as shape of pollen grain, number and Dimention of pores, and Sculpturing of pollen grains were overlapped between species and of limited taxonomic value.

View Publication Preview PDF
Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Use of Solar Energy and its Relationship to the Design Variables of Street Furniture: عمر رشيد صالح-نوال محسن علي
...Show More Authors

The research deals with solar energy as one of the sources of renewable energies available in Iraq, which can be utilized. The research aims to identify the design pillars of the use of solar energy in street furniture and its relationship to formal variables. The research limits included street furniture manufactured by JCDecaux in Boston during the period 2015-2016, and included the theoretical framework which consists of two sections: solar energy (its beginnings and uses), and solar energy and its uses in Street furniture design.

As far as the research procedures and methodology are concerned, it adopted the descriptive approach in describing and analyzing the sample models in addition to describing and analyzing the sample i

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Perceptible Speed and Its Relation to Metamemory among Students of College Of Education for Pure Sciences\ Ibn Al-Haytham
...Show More Authors

The study aims to identify the metamemory and perceptual speed among College students, the correlation between metamemory and perceptual speed among College students, and to which extend does metamemory contribute to perceptual speed among College students. The sample consisted of group of students were selected randomly by the researcher from five-different disciplines at the college of education for pure sciences. To collect study data, the researcher utilized two scales: perceptual speed scale that has translated to Arabic language by (Al-Shraqawi, Al- Shaikh, and Nadia Abed Al-Salam (1993). The second scale is metamemory scale (2002) which has translated to Arabic by Abu Ghazal (2007). The results revealed that college students have

... Show More
View Publication Preview PDF
Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Coating of Carbon Nanotubes Using Chemical Method to Enhance the Corrosion Protection of Copper and Aluminum Metals in Seawater Medium
...Show More Authors

     In this study, carbon nanotubes were prepared using a pure chemical method modified similar to the Hummers method with simple changes in the work steps. The carbon nanotubes were then coated and reduced on copper and aluminum metals using the electrodeposition method (EDP) for corrosion protection application in seawater medium (NaCl 3.5%) at four different temperatures: 20, 30, 40, and 50 °C, which were studied using three electrode potentiostats. All corrosion measurements, thermodynamics, and kinetics parameters were nominated from Tafel plots. The films deposited by the carbon nanotubes were examined by the SEM technique, and this technique showed the formation of carbon nanotubes.

View Publication Preview PDF
Scopus (4)
Crossref (1)
Scopus Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Application of SEM and Petrographic Studies to Reservoir Characterisation of the Eze-Aku Sandstone (Afikpo Sub-basin), South-eastern Nigeria
...Show More Authors

The reservoir characteristics of the Pre-Santonian Eze-Aku sandstone were assessed using an integrated thin section petrography and SEM Back-Scattered Electron (BSE) imaging methods. Fresh outcrop data were collected in the Afikpo area (SE Nigeria). Twenty-eight representative samples from the different localities were analysed to obtain mineralogical and petrographical datasets germane for reservoir characterisation. Thin section petrography indicates that the sandstones are medium-grained, have an average Q90F10L0 modal composition, and are classified as mainly sub-arkose. The sandstones on SEM reveal the presence of cement in the form of quartz overgrowths, authigenic clays and feldspar. From epoxy-sta

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Crossref