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jeasiq-1448
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 Apr 03 2024
Journal Name
International Journal Of Economics And Finance Studies
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PERFORMANCE: SUSTAINABLE DEVELOPMENT AS A MEDIATING VARIABLE
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The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on asse

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Scopus (1)
Scopus
Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Value Of 3 Tesla Magnetic Resonance Imaging In Assessment Of Clinically Diagnosed Temporomandibular Joint Disorders
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Background: Temporomandibular joint disorder (TMD) is a general term that describe a wide variety of conditions that include myogenic pain, internalderangement, arthritic problem, ankylosis of the joint and growth disorders. The aims of study was to evaluate the value of 3 Tesla magnetic resonance imaging in assessment of articular disc position and configuration in patients with temporomandibular joint disorders and to evaluate the correlations of these MRI findings with the clinical signs and symptoms. Materials and methods: A total forty six (30 study and 16 control) participants aged between18 and 49 years, were examined according to Helkimo anamnestic index (questionnaire for anamnesis) and clinical dysfunction index scoring criteria

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Crossref
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

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Publication Date
Wed Feb 10 2021
Journal Name
مجلة العلوم القانونية
The Civil liability of tobacco companies for smoking damage
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Tobacco products of all kinds are harmful to public health, so legislation has paid great attention to regulating the process of tobacco production and distribution, whether at the level of national or international legislation, in a way that achieves legal protection for these products, so the establishment of civil liability for tobacco companies as a result of harm to the smoker The positive and the negative provoked a jurisprudential dispute due to the specificity of the work of these companies, and the jurisprudence differed in the legal nature of tobacco companies ’liability between contractual and tort liability in a way that enables the injured smoker to obtain his right to compensation.

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Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Correlation Of Economic Attractiveness Measurement Methods With Regulating Factors Of Capital Investment Appraisal In The Public Industrial Companies In Jordan: An Empirical Study
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The process of capital investment appraisal takes hold the attention of managers and accountants of the industrial companies. This process involves the use of multiple and diverse financial evaluation methods to measure the economic attractiveness of capital investment peojects. This multiplicity and diversity of financial evaluation metods have been the motive of this research to: investigate some organizational variables such as the desired objectives, identify managerial procedures which regulate the capital investment process, specify evaluation methods and examine the relationships between these variables and evaluation methods actually used by a sample of public industrial companies in Jordan.

    The data wa

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Toward a theoretical model of the terrorist personality and differentiation from psychopathic personality
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The current theoretical research targeted to construct a model of terrorist personality and its differentiation from psychopathic personality . Several assumptions or theories of perspectives of psychopathic personality have been compared with the terrorist personality studies that concerned . The suggested theoretical  model is interrupting the terrorist personality . The conclusions , discussions are mentioned. Finally, recommendation is suggested .

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between Ordinary Method and Robust Method to estimate the Parameters of the Univariate Mixed Model with Low Order
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A condense study was done to compare between the ordinary estimators. In particular the maximum likelihood estimator and the robust estimator, to estimate the parameters of the mixed model of order one, namely ARMA(1,1) model.

Simulation study was done for a varieties the model.  using: small, moderate and large sample sizes, were some new results were obtained. MAPE was used as a statistical criterion for comparison.

 

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Crossref
Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Demonstration of the value of diffusion weighted MR imaging for differentiation of benign from malignant breast lesions
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Background: Radiologic evaluation of breast lesions is being achieved through several imaging modalities. Mammography has an established role in breast cancer screening and diagnosis. Still however, it shows some limitations particulary in dense breast.

Methods : Magnetic resonance imaging is an attractive tool for the diagnosis of breast tumors1 and the use of magnetic resonance imaging of the breast is rapidly increasing as this technique becomes more widely available.1 As an adjunct to mammography and ultrasound, MRI can be a valuable addition to the work-up of a breast abnormality. MRI has the advantages of providing a three-dimensional view of the breast, performing wit

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Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits : Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad
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Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

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Publication Date
Thu Jun 30 2022
Journal Name
Gsc Biological And Pharmaceutical Sciences
Revision of public health and clinical importance of amoebiasis in Iraq
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Amebiasis, related to the pathogenic parasite Entamoeba histolytica, is a prominent cause of diarrhea globally. Amebiasis is primarily a disease of impoverished communities in developing nations, although it has recently arisen as a significant infection among returning tourists and immigrants. Severe cases are linked to a high case fatality rate. Although polymerase chain reaction (PCR)-based diagnosis is becoming more widely available, it is still underutilized. Treatment with nitroimidazoles is now suggested, however novel parasite medication research is a top priority. To avoid problems, amebiasis should be considered before corticosteroid therapy. Because there is no effective vaccination, sanitation and availability to clean w

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