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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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Wed Apr 03 2024
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The adsorption ability of Iraqi initiated calcined granulated montmorillonite to adsorb Symmetrical Schiff Base Ligand 4,4’-[hydrazine-1, 2-diylidenebis (methan-1-yl-1-ylidene)) bis (2-methoxyphenol)] derived from condensation reaction of hydrazine hydrate and 4-hydroxy-3-methoxybenzaldehyde, from aqueous solutions has been investigated through columnar method.The ligand (H2L) adsorption found to be dependent on adsorbent dosage, initial concentration and contact time.All columnar experiments were carried out at three different pH values (5.5, 7and 8) using buffer solutions at flow rate of (3 drops/ min.),at room temperature (25±2)°C. The experimental isotherm data were analyzed using Langmuir, Freundlich and Temkin equations. The monol

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Thu Mar 30 2017
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Wed May 12 2010
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Tikrit Journal Of Pure Science
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Coupling reaction of ( 4-amino antipyrene) with the (L- tyrosine ) gave the new azo ligand 2- ( 4- Antipyrene azo ) - tyrosine .Treatment of this ligand with metal ions (Mn(II) ,Co(II), Ni(II), and Cu(II) )in ethanolic medium in (1:2) (M:L) ratio yield a series of a neutral complexes of the general formula [M(L)2] . The prepared complexes were characterized using flame atomic absorption , FT.IR , UV-Vis spectroscopic and elemental microanalysis (C.H.N) as well as magnetic susceptibility and conductivity measurement