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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
Wed Aug 24 2022
Journal Name
European Journal Of Research Development And Sustainability
MONKEYPOX A NEW PANDEMIC DISEASE: IMPLICATIONS FOR CLINICAL PRACTICE AND PUBLIC HEALTH EDUCATION. A REVIEW
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Publication Date
Tue Oct 03 2023
Journal Name
Journal Of The Indonesian Tropical Animal Agriculture
Growth performance, intestinal morphology, and carcass traits in broiler chicken fed Conocarpus erectus leaf meal
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Scopus
Publication Date
Sun Aug 01 2021
Journal Name
Arab World English Journal
Pragma-linguistic and Socio-pragmatic Transfer among Iraqi Female EFL Learners in Refusing Marriage Proposals
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In the framework of this study, the phenomenon of transfer is probed pragma-linguistically and socio-linguistically concerning marriage situations among Iraqi EFL learners. The study also strives to look at the refusal strategies most commonly employed by Iraqi female English as a foreign Language (EFL) learners compared to their counterparts, American native speakers of English. The study involved 70 female participants who answered a Discourse Completion Task (DCT), which contained ten marriage proposals to be refused. Each situation entailed refusal of a person from a higher, an equal, and lower status. The researchers adapted Beebe, Takahashi, and Uliss Weltz’s (1990) taxonomy of refusal for analyzing the data comprehensively. The

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Publication Date
Mon Dec 04 2023
Journal Name
2nd International Conference Of Mathematics, Applied Sciences, Information And Communication Technology
Coronavirus disease (COVID-19) pandemic public health challenges in Iraq: Current status and future implications
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Coronavirus diseases 2021 (COVID-19) on going situation in Iraq is characterized in this paper. The pandemic handling by the government and the difficulties of public health measures enforcement in Iraq. Estimation of the COVID-19 data set was performed. Iraq is endangered to the pandemic, like the rest of the world besides sharing borders with hotspot neighbouring country Iran. The government of Iraq launched proactive measures in an attempt to prevent the viral spread. Nevertheless, reports of new cases keep escalating leaving the public health officials racing to take more firm constriction to face the pandemic. The paper bring forth the current COVID-19 scenario in Iraq, the government measures towards the public health challenges, and

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Publication Date
Tue May 03 2022
Journal Name
Teikyo Medical Journal
Tooth agenesis and palatal dimensions associated with craniofacial deformity- Cone Beam Computed Tomography based study
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Cleft / palate is one of the common congenital deformities in craniofacial region, associated with different types of dental anomalies like (Tooth agenesis, impaction, and supernumerary teeth) with marked changes in palatal dimensions. This study aimed to determine the prevalence of teeth agenesis and dental anomalies in cleft lip/palate patients using CBCT, and to compare the palatal dimension of cleft group with control subjects. Twenty-eight cleft cases collected during the period from 2015 to 2022, CBCT images evaluated, the study sample classified into two groups (14 bilateral and 14 unilateral cleft lip/palate) and the non-cleft control group (14 CBCT images). The presence of dental anomalies was assessed in relation to clef

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Publication Date
Sun Jan 26 2025
Journal Name
Journal Of Baghdad College Of Dentistry
BAX In situ hybridization and proliferating cell nuclear antigen immunohistochemical expressions in salivary gland tumours
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Background: Epithelial salivary gland tumours are relatively uncommon and constitute a wide spectrum of variable morphologic and biologic entities. The cell proliferation / death balance is most important in the development of salivary gland tumours. The aim of this study was to examine the expression of PCNA protein immunohistochemically and Bax mRNA gene using in situ hybridization techniques and to correlate between the clinicopathological features of salivary gland tumours with the expressions of PCNA protein and Bax mRNA. Materials and Methods: Forty nine formalin fixed paraffin embedded tissue blocks of epithelial salivary gland tumours were used in this study. Haematoxylin and Eosin stain was used for reassessment of the histopath

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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Rhythm As Creative System In Houses Architecture Comparative Application Study Between Heritage And Contemporary Houses
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Rhythm is considered one of the creative concepts in the recent architectural thought; it has emerged clearly as a mean of creating the highest levels of creativity in architecture, especially in contemporary architectural movements. The importance of rhythm has  emerged, especially, when the architecture , its beginnings concentrated on the principle of the links with poetic structures. Many architectural studies deal with concept of rhythm in architecture with different ways various according to the trend of each study, this show the importance of studying the concept of rhythm in the architectural field in general. This study try to focus on the utilization of rhythm as creative system in architecture of heritage and contemporary

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Crossref
Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
Constructing Imminent Carcinogenic Attack in English and Arabic Scientific Discourse: A Corpus-Based Contrastive Study
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Cancer is one of the critical health concerns. Health authorities around the world have devoted great attention to cancer and cancer causing factors to achieve control against the increasing rate of cancer. Carcinogens are the most salient factors that are accused of causing a considerable rate of cancer cases. Scientists, in different fields of knowledge, keep warning people of the imminent attack of carcinogens which are surrounding people in the environment and may launch their attack at any moment. The present paper aims to investigate the linguistic construction of the imminent carcinogen attack in English and Arabic scientific discourse. Such an investigation contributes to enhancing the scientists’ awareness of the linguistic co

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Crossref
Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Diagnosing Water Problem for Asmari Reservoir in Abu Ghirab Oilfield Using Analytical and Numerical Approaches
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Asmari is the main productive reservoir in Abu Ghirab oilfield in the south-east part of Iraq. It has history production extends from 1976 up to now with several close periods. Recently, the reservoir suffers some problems in production, which are abstracted as water production rising with oil production declining in most wells. The water problem type of the field and wells is identified by using Chan's diagnostic plots (water oil ratio (WOR) and derivative water oil ratio (WOR') against time). The analytical results show that water problem is caused by the channeling due to high permeability zones, high water saturation zones, and faults or fracturing. The numerical approach is also used to study the water movement insi

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Crossref
Publication Date
Mon May 02 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities An International Open-access Peer Reviewed Referred Journal
Identity Construction and Social Structures in Sia Figiel’s Novel Where We Once Belonged
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This article focuses on identity construction and social structures within the Sāmoan community as represented in Sia Figiel’s novel Where We Once Belonged. I argue that however the post/colonial Sāmoan identity is hybridized, the essence of the individual is still connected to Fa’a Sāmoa-the Sāmoan traditions and ways. However rapid are the colonial vicissitudes, the Sāmoan literature and lifestyle are developed to be a resistance platform. This resistance platform is dedicated not only to expose the colonial impact but also to assist the social and political reconstruction of post/colonial Samoa. To this end, this article studies identity construction, and the challenges that women face within Sāmoan social structures.

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