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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
Mon Dec 23 2024
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Platelet-Rich Plasma on Osseointegration Period of Dental Implants
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Background: The preparation of Platelet-rich plasma (PRP) is minimally invasive way, simple, low cost to obtain natural autologous growth factors and is now being widely used in different fields of medicine for its ability to increase the regeneration potential of tissue. The aim of this study was to investigate the effect of local application of autologous PRP gel on acceleration rate of osseointegration period by clinical assessment accomplished by determining the changes in implant stability during 3 months healing period using resonance frequency analysis (RFA). Materials and methods: A total of 28 dental implants were inserted in edentulous maxillae or mandibles of 13 patients using a split mouth design, i.e. each patient was received

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Endosulfan Pesticide in Some Biochemical Parameters of white Mice
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The present study aimed to examine the effect of endosulfan insecticide on some molecular and biochemical parameters in white mice. Thirty mice were separated randomly into three groups for treatment with endosulfan. One group (G1) served as the control, while the other two groups received intraperitoneal injections of endosulfan G2 (3 mg/kg) and G3 (17 mg/kg) twice a week for 21 and 45 days, respectively. A biochemical study by measuring liver  function parameters, including (alanine aminotransferase (ALT) and aspartate aminotransferase (AST)) and kidney function parameters, including (Blood Urea and Creatinine) and malondialdehyde (MDA), catalase activity (CAT). This study also tested DNA damage by comet assay (normal%, low%, medium%,

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Publication Date
Thu Feb 11 2021
Journal Name
Journal Of Legal Sciences
The effect of privatization on general Revenues of State Budget Comparative Study
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The major countries have a lot of financial burdens as a result of their public expenditure to run their public facilities and implement their obligations in this regard. Countries may need to maximize their public revenues to meet their expenditures and increase the privatization policy according to the legal concept of selling their facilities or public companies. That the public revenues of the state and the shortcomings of the view of the pro-privatization as a means to increase the financial revenues of the state and the loss suffered by the States because of the fertility of its facilities and companies to the public and especially the elites of them because it will deprive them of the revenue fixed constant It flows into the state

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Temperature in Vertical Migration Behavior of Three Species Zooplankton
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  The present study included  the impact of the follow-up variation in the temperature of aqueous medium in the vertical migration behavior of different groups of Zooplankton, consisted species Cyclops vernalis, Daphnia magna, Diaptomus dilopatus, that have been grown in controlled in terms of light and pH laboratory conditions, so choosing temperature of respectively 16,20,24,28, and 32 ËšC. The result showed a clear change in the migration behavior of testing planktonic species, it was a negative relationship between temperatures arises and individual of D. magna in the water column.While being appositive relationship with individual of C. vernalis and the same with D. dilopatus. Also, the result revealed a different impact

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Histological Study of the Digestive Tract of Liza abu (Heckel) II Stomach
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  The study current included histological structure of stomach of Liza abu , anatomical results found that stomach represent the expander non-convoluted part of gastrointestinal tract it is located between the end of the esophagus and the beginning of the intestine , the average length of stomach was (1.5) cm , composed of two parts : cardiac stomach which is represent the anterior part and be thin- walled , the other part was pyloric stomach or gizzard and the walls were thick . The internal surface of cardiac and pyloric stomach contain longitudinal folds numbering (7), folds branching to finger shape structures extend inside the lumen . Histological study showed that stomach wall composed of three main histological layers : mucos

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Publication Date
Tue Sep 01 2020
Journal Name
Iraqi Journal Of Physics
Enhancment of the corrosion resistance of copper metal by laser surface treatment
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In this work, the copper metal was treated using Nd:YAG laser with energy 1Joul to enhance corrosion resistance and improve surface properties. The copper metal has many applications in industry as well as water, oil and gas pipes. The same conditions, (laser power density, scan speed, distance between paths, medium gas-air) were applied in the laser surface treatment, After laser treatment, the samples microstructures were investigated using optical microscope (OM) to examine micro structural changes due to laser irradiation. Specimen surfaces were investigated using atomic force microscopy (AFM), X-ray diffraction (XRD), macro hardness, and corrosion test before and after laser treatment to

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
The Prevalence of Autoimmune Thyroiditis in A sample of Infertile Iraqi Women
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In the present study, the aim was made to identify the relationship between thyroid autoimmunity (TAI) and female infertility. The study was performed on 30 infertile women and 22 age-matched healthy fertile control age (33 ± 5 years). Overall, serum prolactin (PRL), thyroid stimulating hormone (TSH) assay is the key test for the diagnosis and management of hypo and hyperthyroidism. Anti-TPO Ab and anti-TG Ab were measured. The mean ± SE of serum PRL (31.080 ± 3.06) ng/ml was significantly (P<0.05) higher in infertile group compared with control (16.191±1.36) ng/ml. Serum TSH was significantly (P<0.05) higher in infertile group (5.689 ± 1.12) μIU/ml compared to control group (2.282 ± 0.18) μIU/ml. The prevalence of positive

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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Study the effect of nano SiO2 on dielectric strength property of zirconia
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Publication Date
Sun May 22 2022
Journal Name
Materials
Size Effect of Hydrated Lime on the Mechanical Performance of Asphalt Concrete
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Despite widespread agreement on the beneficial nature of hydrated lime (HL) addition to asphalt concrete mixes, understanding of the effect of HL particle size is still limited. Previous investigations have focused mainly on two different size comparisons, and so certain guidance for a practical application cannot yet be produced. This study investigates three distinct sizes of HL, in the range of regular, nano, and sub-nano scales, for their effects on the properties of modified asphalt concretes. Five different percentages of HL as a partial replacement of ordinary limestone filler in asphalt concrete mixes were studied for wearing course application purposes. Experimental tests were conducted to evaluate the mechanical properties

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Publication Date
Mon Jan 01 2018
Journal Name
World Journal Of Dentistry
Factors affecting the Duration of Surgical Extraction of Impacted Mandibular Third Molars
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Aim The aim of this study is to evaluate the effect of demographic, clinical, and radiographic factors on the duration of surgical extraction of impacted lower third molars. Materials and methods This retrospective study included patients who underwent surgical removal of impacted lower third molars, and the investigated factors were demographic data including age and gender, radiographic data including the impacted tooth angulation and depth of impaction and ramus relation, and clinical data including the state of eruption of the impacted teeth. These factors were evaluated for association with the duration of surgery. Descriptive statistical analysis included percentages and mean ± standard deviation (SD). Student's t-test was used to co

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