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
Wed Jan 02 2019
Journal Name
International Journal Of Agricultural & Statistical Sciences
RESPONSE OF OLIVE SEEDLINGS TO HUMIC ACID AND INOCULATION BY FUNGI (TRICHODERMA SSP) AND THE INTERACTION OF THEM AND IRRIGATION BY SALT WATER ON VEGETATIVE GROWTH.
...Show More Authors

Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of practices by the Managing of human resources on effectiveness of organizational crisis Management Described and analysis research for ministry of Iraqi interior
...Show More Authors

The practice by the  administration of human resources  on effectiveness of organization  crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices  by the  administration of human resources  on effectiveness of organization  crisis administration  were considered a new study and first according to the available and showing  studies at this field .

The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 12 2010
Journal Name
Journal Of Planner And Development
Utilizing the resources of the local environment in the establishment of the constituent units of the urban fabric within the framework of preservation of the urban heritage (Hassan Fathi's model experiment)
...Show More Authors

No country in the world has an ancient heritage of its own. It represents the product of the civilizations left behind by previous eras. It represents the development of urban life and its capital of the interest of its people in the field of construction and reconstruction. The urban heritage and its associated arts may seem to be a material heritage at first glance, but it is not free from the spiritual side. Therefore, the nations in different parts of the earth cherish it and care for it with all due diligence, because it mixes with its history, memories and emotions.
This research discusses the use of local environment materials in the production of urban fabric constituents. I

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 17 2020
Journal Name
College Of Islamic Sciences
Sharia Controls To work in fashion design, manufacture and trafficking In the light of the Sunnah Prepare Dr. Abdulaziz Shaker Hamdan Al-Kubaisi Professor, Department of Sharia and Islamic Studies, United Arab Emirates University
...Show More Authors

Research Summary

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Representations of the event in the drawings of the civilizations of the ancient world (selected models)
...Show More Authors

This research is concerned with studying the representations of the event in the drawings of the ancient civilizations of the world, and the research consists of two axes, the axis of the theoretical framework, which included (the research problem, its aim, its limits, and the definition of its terminology).
The research aims to reveal how the event pattern was formulated by the artist on the surface of his visual achievement, and the limits of the search were spatial in the ancient civilizations of Iraq, Egypt, Greece and Rome, but the limits of the temporal research could not be determined because they were before birth, and objectively:
representations of the event in the civilizations of the ancient world This axis also in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Scientific Journals in the websites of the colleges of University of Baghdad on the web
...Show More Authors

The aim of the research is the knowing of the academic Scientific Journals of the colleges of University of Baghdad , through searching in the University of Baghdad website and the websites of colleges and thus studying the presentation of these journals in those website , and this is done by surfing the main pages of the websites for the colleges included in the research , and by analyzing the research made a menu for all the academic Scientific Journals for all institutes of the University of Baghdad , which simplifies the way for the researchers to publish these researches in the specific journals for their specialties .

View Publication Preview PDF
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Limit the auditor's personal judgment and its reflection on the quality of the audit report
...Show More Authors

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Expressive and aesthetic role of the scenes in the initiation speech the picture (Cinema Togravea)
...Show More Authors

Construction is the opening of the important pillars of the construction of the film as a whole for this, we find that the first of any narrative of my film begin at the borders of this construction is the window that we look through the contents tale and puzzle narrative is of significance that degrade traveler when reservoirs expression later in reasoning and find justifications ills that came by those initiation, this initiation may be the window that lead us to the core, understanding the story through signals received to the recipient to sail because of the paths of pickling what is which is encoded, but this initiation may serve as keys that understanding the be puppies and signals that beset and surrounded to what He holds inevita

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 09 2019
Journal Name
Journal Of The College Of Education For Women
Mental Strain and its Relationship with the Attitude towards the Immigration of the University Students
...Show More Authors

the appearance and increasing of the young immigration within 2015, the researcher intuition as a mother and part of the society, and the role of the psychological attitude in enabling the individual to make decision, in the light of all the above come up the need for studying this problem.
The study aims at finding out:
1. The mental strain of the study sample.
2. The differences in mental strain of the study sample according to the gender, specification, the university, the study (private, not private), and if they have immigrated friends or relatives out of the Iraq.
3. The study sample attitudes towards immigration.
4. The study sample levels of attitudes towards immigration.
5. The differences in the sample attitud

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Study the Effect of Ultraviolet on the Compression and Hardness Property for Hybrid Material
...Show More Authors

The study was carried out by reinforcing the resin matrix material

which was (Epoxy- Ep828) by useing Kevlar fibers and glass fibers type (E-gl ass) both or them in the form of woven roving and poly propylene tlbcrs  in  the form chopped  strand  mats.  wi th (30%)  volume  fraction. Some mechan i cal  properties of the were prepared composite specimens U ltraviolet   radiation  were  stuied   after   being  subjected  to  different weathering conditi ons i ncluded. Compression and hardness testing were carried out using Briel! method so as to compare between composite behavior i n the environments previously mentioned .

 <

... Show More
View Publication Preview PDF