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
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Radiation and Mass Transfer Effects on MHD Oscillatory Flow for Carreau Fluid through an Inclined Porous Channel
...Show More Authors

This paper aims to study a mathematical model showing the effects of mass transfer on MHD oscillatory flow for Carreau fluid through an inclined porous channel under the influence of temperature and concentration at a slant angle on the centre of the flow with the effect of gravity. We discussed the effects of several parameters that are effective on fluid movement by analyzing the graphs obtained after we reached the momentum equation solution using the perturbation series method and the MATHEMATICA program to find the numerical results and illustrations. We observed an increased fluid movement by increasing radiation and heat generation while fluid movement decreased by increasing the chemical reaction parameter and Froude number.&nbsp

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Crossref
Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Emulsion Liquid Membrane for Pesticides Removal from Aqueous Solution: Emulsion Stability, Extraction Efficiency and Mass Transfer Studies
...Show More Authors

The current study investigated the stability and the extraction efficiency of emulsion liquid membrane (ELM) for Abamectin pesticide removal from aqueous solution. The stability was investigated in terms of droplet emulsion size distribution and emulsion breakage percent. The proposed ELM included a mixture of corn oil and kerosene (1:1) as a diluent, Span 80 (sorbitan monooleate) as a surfactant and hydrochloric acid (HCl) as a stripping agent without utilizing a carrier agent. Parameters such as homogenizer speed, surfactant concentration, emulsification time and internal to organic volume ratio (I/O) were evaluated. Results show that the lower droplet size of 0.9 µm and higher stable emulsion in terms of breakage percent of 1.12 % we

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
MIXED CONVECTION PHENOMINA AFFECTED BY RADIATION IN A HORIZONTAL RECTANGULAR DUCT WITH COCENTRIC AND ECCENTRIC CIRCULAR CORE
...Show More Authors

The numerical investigation has been performed to study the radiation affected steady state laminar mixed convection induced by a hot inner varied positions circular core in a horizontal rectangular channel for a fully developed flow. To examine the effects of thermal radiation on thermo fluid dynamics behavior in the eccentric geometry channel, the generalized body fitted co-ordinate system is introduced while the finite difference method is used for solving the radiative transport equation. The governing equations which used are continuity, momentum and energy equations. These equations are normalized and solved using the Vorticity-Stream function. After validating numerical results for the case without radiation, the detailed rad

... Show More
Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
A Comparison Between Maximum Likelihood Method And Bayesian Method For Estimating Some Non-Homogeneous Poisson Processes Models
...Show More Authors

Abstract

The Non - Homogeneous Poisson  process is considered  as one of the statistical subjects which had an importance in other sciences and a large application in different areas as waiting raws and rectifiable systems method , computer and communication systems and the theory of reliability and many other, also it used in modeling the phenomenon that occurred by unfixed way over time (all events that changed by time).

This research deals with some of the basic concepts that are related to the Non - Homogeneous Poisson process , This research carried out two models of the Non - Homogeneous Poisson process which are the power law model , and Musa –okumto ,   to estimate th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Relation between Serum Leptin, Lipid Profiles and other biomarkers levels in patients with type 2 diabetic nephropathy
...Show More Authors

Background: In advanced diabetes mellitus, serum levels of the most hormones are altered due to several interplaying mechanisms. Objective: To assess the relation of serum leptin and lipid profile in type 2 diabetic nephropathy. Patients and Method: Serum leptin levels and its relation to lipid profile were estimated in 62 patients with type 2 diabetic nephropathy attending the National Diabetes Center in Al- Mustansiriya University, and (26) healthy individuals considered as control group. The diabetic patients were classified into three groups, (24) pathients with normoalbuminuria (21) patients with microalbuminuria and (17) patients with macroalbuminuria. Fasting plasma glucose, serum creatinine, Hb A1c %, lipid profile (Total c

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
A Molecular and Biochemical Study for Cholesteryl Ester Transfer Protein (CETP) Taq1B in Iraqi Patients with Hyperlipidemia
...Show More Authors

Cholesteryl ester transfer protein gene contains some single nucleotide polymorphisms, which have been associated with serum high-density lipoprotein concentration and other lipoproteins. This study is done for determining of cholesteryl ester transfer protein polymorphism and evaluate its effect on serum lipid profile concentrations in some hyperlipidemic patients compared with healthy subjects in Salah Al-din governorate-Iraq. Blood samples were taken from (90) patients suffering from hyperlipidemia, and (70) samples that were apparently healthy controls.  Serum lipid concentrations were measured by enzymatic assays. The polymorphism was genotyped using polymerase chain reaction restriction fragment length polymorphism analysis.&n

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Sat May 08 2021
Journal Name
Iraqi Journal Of Science
Temperature and Concentration Effects on Oscillatory Flow for Variable Viscosity Carreau Fluid through an Inclined Porous Channel
...Show More Authors

The aim of this paper is to study the combined effects of the concentration and the thermo-diffusion on the unsteady oscillation flow of an incompressible Carreau fluid through an inclined porous channel. The temperature is assumed to affect exponentially the fluid's viscosity. We studied fluid flow in an inclined channel under the non-slip condition at the wall. We used the perturbation series method to solve the nonlinear partial differential equations. Numerical results were obtained for velocity distribution, and through the graphs, it was found that the velocity of fluid has a direct relation with Soret number, Peclet number, and Grashof number, while it has a reverse variation with chemical reaction, Schmidt number, frequency of os

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Design and Implementation Tunable Band Pass Filter based on PCF-Air Micro-cavity FBG Fabry-Perot Resonator
...Show More Authors

A tunable band pass filter based on fiber Bragg grating sensor using an in-fiber Mach-Zender interferometer with dual micro-cavities is presented. The micro-cavity was formed by splicing together a conventional single-mode fiber and a solid core photonic crystal fiber (SCPCF) with simple arc discharge technique. Different parameters such as arc power, length of the SCPCF and the overlap gap between samples were considered to control the fabrication process. The ellipsoidal air-cavity between the two fibers forms Fabry-Perot cavity. The diffraction loss was very low due to short cavity length. Ellipsoidal shape micro-cavities were experimentally achieved parallel to the propagation axis having dimensions of (24.92 – 62.32) μm of width

... Show More
View Publication Preview PDF
Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Physiochemical and Spectral Characterization For a Biological Active, Solanidine&Solasodine Partial Purification Compounds From (Solanum nigrum L)
...Show More Authors

 This study includes a physiochemical and a spectrocpical characterization to some alkaloid compounds in the (ANAB AL- THEAB) plant (Solanum nigrun L.). It’s the most important medicinal herb belonging to the family (Solanaceae). Acid  hydrolysis was performed by using limited conc. of  Hcl and H2SO4, to obtain the aglycon  part of previously separated steroidal componants as (A, B and C).   The characterization of the(A,B and C) compounds indicates that they varied between them as the separated steroidal like-alkaloids, carried by using melting  point (m.p.), thin layer chromatography (TLC), Infra -Red  spectroscopy (IR) and Ultra violet-Visible  spectroscopy (UV - Visible).High perfor

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
Haemogloin Level, Blood Group, Chest X Ray Findings and Consanguinity in Thalassemic Children in AL Muthana Governorate
...Show More Authors

Background: Thalassemia is characterized by the decrease or absence of the synthesis of one or more globin chains of hemoglobin. Thalassemia is distributed worldwide and is characterized by; regular blood transfusion which is creating alloimmunization to erythrocyte antigens is one of the major complications of regular blood transfusions in thalassemia, particularly in patients who are chronically transfused.Objectives: The aims of this study are to understand the immune system profile as the triggering factor for thalassemia.Methods: Thirty patients aging between one year and four months and twenty two years, twenty two of them were boys and eight were girls. Twenty nine patients, their parents are relative except one and studied in the

... Show More
View Publication Preview PDF