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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
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
How Much Do They Know? Oral Hygiene Attitude and Periodontal Awareness in Iraqi Adults
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Background: The scarce literature regarding oral hygiene attitude and periodontal awareness in Iraqi adults warranted the conduction of this study in order to provide a public profile and a baseline data for further researches. Aims of the study: assessing the oral hygiene attitude and periodontal awareness in a sample of Iraqi adults. Materials and Methods: Self-administered questionnaires were distributed to 500 adults. Results: Out of the 500 questionnaires distributed, 482 were included in the study.92% of the sample practiced tooth brushing, 69% out of them reported a daily brushing pattern with variable frequency,69% of the sample did not receive oral hygiene education from any source ,more than half of the sample 60 % used the hori

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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Investigating Particular Representations for Matrix Lie Groups SO(3) and SL(2,₵)
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A complexified adjoint representations of the complexification Lie algebras associated with the special orthogonal group SO(3) and special linear group SL(2,₵)  have been obtained. A new representation of their tensor product is naturally arisen and computed in details.

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Publication Date
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
Generating dynamic S-BOX based on Particle Swarm Optimization and Chaos Theory for AES
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Data security is a significant requirement in our time. As a result of the rapid development of unsecured computer networks, the personal data should be protected from unauthorized persons and as a result of exposure AES algorithm is subjected to theoretical attacks such as linear attacks, differential attacks, and practical attacks such as brute force attack these types of attacks are mainly directed at the S-BOX and since the S-BOX table in the algorithm is static and no dynamic so this is a major weakness for the S-BOX table, the algorithm should be improved to be impervious to future dialects that attempt to analyse and break the algorithm  in order to remove these weakness points, Will be generated dynamic substitution box (S-B

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Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
Arabic Handwriting Word Recognition Based on Scale Invariant Feature Transform and Support Vector Machine
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Offline Arabic handwritten recognition lies in a major field of challenge due to the changing styles of writing from one individual to another. It is difficult to recognize the Arabic handwritten because of the same appearance of the different characters.  In this paper a proposed method for Offline Arabic handwritten recognition. The   proposed method for recognition hand-written Arabic word without segmentation to sub letters based on feature extraction scale invariant feature transform (SIFT) and   support vector machines (SVMs) to enhance the recognition accuracy. The proposed method  experimented using (AHDB) database. The experiment result  show  (99.08) recognition  rate.

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Biochemical Study on Pleural Effusion Fluid in Tuberculous and non-Tuberculous in Iraqi Patients
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Seventy exudative lymphocytic pleural fluid specimens of patients with suspected tuberculous pleural effusion submitted to the National Reference Laboratory of tuberculosis/Baghdad from October 2012 to February 2013. These effusions were due to tuberculosis pleuritis (n=12) and non-tuberculosis pleuritis (n=58). The following parameters were analyzed: protein concentration, glucose concentration, lactate dehydrogenase (LDH) concentration and adenosine deaminase activity (ADA). As a result, the protein concentration was higher in TPE patients (8.80 ± 0.89 g/dl) than it's concentration in non-TPE patients (7.61 ± 0.54 g/dl), as well as LDH concentration was (3366.58 ± 284.28 U/L) in TPE patients and (3024.12 ± 116.84 U/L) in non-TPE pa

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Publication Date
Tue Jan 04 2022
Journal Name
Iraqi Journal Of Science
Proposed Handwriting Arabic Words classification Based On Discrete Wavelet Transform and Support Vector Machine
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A proposed feature extraction algorithm for handwriting Arabic words. The proposed method uses a 4 levels discrete wavelet transform (DWT) on binary image. sliding window on wavelet space and computes the stander derivation for each window. The extracted features were classified with multiple Support Vector Machine (SVM) classifiers. The proposed method simulated with a proposed data set from different writers. The experimental results of the simulation show 94.44% recognition rate.

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Publication Date
Sat Sep 21 2024
Journal Name
Asian Pacific Journal Of Cancer Prevention
Oncolytic Newcastle Disease Virus and Photodynamic Therapy as Dual Approach for Breast Cancer Treatment
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Objective: We hypothesized that attacking cancer cells by combining various modes of action can hinder them from taking the chance to evolve resistance to treatment. Incorporation of photodynamic therapy (PDT) with oncolytic virotherapy might be a promising dual approach to cancer treatment. Methods: NDV AMHA1 strain as virotherapy in integration with aminolaevulinic acid (ALA) using low power He-Ne laser as PDT in the existing work was examined against breast cancer cells derived from Iraqi cancer patients named (AMJ13). This combination was evaluated using Chou–Talalay analysis. Results: The results showed an increased killing rate when using both 0.01 and 0.1 Multiplicity of infection (MOI) of the virus when combined with a dose of 617

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Publication Date
Fri Dec 24 2021
Journal Name
Iraqi Journal Of Science
Morphology Detection in Archaeological Ancient Sites by Using UAVs/Drones Data and GIS techniques
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    Today, Unmanned Aerial Vehicles (UAVs) or Drones are a valuable source of data on inspection, surveillance, mapping and 3D modelling matters. Drones can be considered as the new alternative of classic manned aerial photography due to their low cost and high spatial resolution. In this study, drones were used to study archaeological sites. The archaeological Nineveh site, which is a very famous site located in heart of the city of Mosul, in northern Iraq, was chosen. This site was the largest capital of the Assyrian Empire 3000 years ago. The site contains an external wall that includes many gates, most of which were destroyed when Daesh occupied the city in 2014. The local population of the city of Mosul has also large

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Publication Date
Thu Aug 18 2022
Journal Name
Sustainability
A Sustainable Cold Mix Asphalt Mixture Comprising Paper Sludge Ash and Cement Kiln Dust
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Concerns about the environment, the cost of energy, and safety mean that low-energy cold-mix asphalt materials are very interesting as a potential replacement for present-day hot mix asphalt. The main disadvantage of cold bituminous emulsion mixtures is their poor early life strength, meaning they require a long time to achieve mature strength. This research work aims to study the protentional utilization of waste and by-product materials as a filler in cold emulsion mixtures with mechanical properties comparable to those of traditional hot mix asphalt. Accordingly, cold mix asphalt was prepared to utilize paper sludge ash (PSA) and cement kiln dust (CKD) as a substitution for conventional mineral filler with percentages ranging fro

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Publication Date
Wed Oct 28 2020
Journal Name
Iraqi Journal Of Science
Relationship Between Osteopontin Biochemical Parameters and BMD Status in Iraqi Postmenopausal Women with Osteoporosis
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Osteopontin hormone (OPN) is an extracellular matrix protein that is expressed in bone cells such as osteoblasts and osteoclasts and associated with bone turnover and bone mineral density (BMD) in postmenopausal women with osteoporosis.

     The aim of the study is to investigate serum levels of circulating OPN and its relationship with biochemical parameters and BMD in postmenopausal women with osteoporosis in Iraq. Serum samples from fifty postmenopausal women were selected from patients attending two educational hospitals in Baghdad, which are AL Wasity Educational Hospital and Baghdad Educational Hospital, during the period from November 2018 to March 2019. Twenty five postmenopausal healthy women were inc

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Scopus (5)
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