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jeasiq-1844
The role of intellectual capital in promoting financial performance an applied study on a sample of the companies listed in Iraq stock exchange
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The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

  1. Did the intellectual capital value specific financial and quantifiable data on the use of the financial situation of the companies and their financial markets environment?
  2. Did the value of intellectual capital in the event of corporate profitability measured explain variation as one in which the dimensions of the financial performance are materialized?

The aim of the research into the possibility of measuring intellectual capital quantitative research into the possibility of measuring intellectual capital using quantitative measurements of financial sense to try the financial evaluation of the intangible assets of the knowledge of the companies studied sample. Experimental Investigation of the relationship between the value of the intellectual capital and the profitability of a number of Iraqi companies listed and traded in the Iraqi market for securities and to investigate the nature of that relationship, the direction, and the significance.

The research sample has consisted of (30) of the total company Iraqi companies listed and traded in the Iraqi, which are (73) companies in 2012. The most prominent results are the validity of the model test in the interpretation of the relationship between the value of intellectual capital and financial performance of the companies studied focusing on profitability, and forecast the trends expected future after he demonstrated regression results of statistically significant between the variables studied in the light of repeat testing process because of the multiplicity of measurements of profitability through the use of standard return on assets and return on the right of ownership, and then the direction as supplemented strongly exponential relationship between the two variables studied. With regard to the recommendations of the research, it has emerged; including the need to investigate the question of whether it was possible to conduct prospective studies focused on the study of each component of intellectual capital, individually and collectively, with its effect on the financial performance and then find out the most influential component in it.

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Publication Date
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
Journalistic recruitment for the Infographics news sites Bairaq hussien jumhaa al ruba
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The aim of the research is to find out the methods of employing the : Infographics in the news sites due to the different communicative roles of the : Infographics . To achieve the research objective, the researcher used the survey method: the method of analyzing the content to analyze the : Infographics material from the selected sample of the news sites. What was said ? And how was it said? Through the design of a content analysis form that includes a number of studied analysis Infographics of the study.

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Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
Kinematic Properties of the Gaseous Stellar Dynamics Using the Tully-Fisher Relation in the Different Types of Spiral Galaxies
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     The goal of this paper is to show the kinematic characteristics of gaseous stellar dynamics using scaling coefficient relationships (such as Tully-Fisher) in different spiral galaxies. We selected a sample of types of spiral morphology  (116 early, 150 intermediate, and 146 late) from previous literature work, and used statistical software (statistic-win-program) to find out the associations of multiple factors under investigation, such as the main kinematic properties of the gaseous-stellar (mass, luminosity, rotational speed, and baryons) in different types of spiral galaxies. We concluded that there is a robust positive connection between Log Vrot.max.) and Log Mstar(B-V), as well as between Log Vrot.max. and Log Mbar (

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Shared Congestion Detection: A Comparative Study
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Most Internet-tomography problems such as shared congestion detection depend on network measurements. Usually, such measurements are carried out in multiple locations inside the network and relied on local clocks. These clocks usually skewed with time making these measurements unsynchronized and thereby degrading the performance of most techniques. Recently, shared congestion detection has become an important issue in many computer networked applications such as multimedia streaming and
peer-to-peer file sharing. One of the most powerful techniques that employed in literature is based on Discrete Wavelet Transform (DWT) with cross-correlation operation to determine the state of the congestion. Wavelet transform is used as a de-noisin

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Surat Al-Qaria: a linguistic study
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Praise be to God, Lord of the worlds, and the best of prayers, and extradition was made to our master Muhammad and his whole family and companions:
And after:
Surat Al-Qariah is from the royal fence, which is in the thirtieth part of the Noble Qur’an. The commentators differed on the number of verses, and the reason for its naming. This surah talked about the conditions of people on the Day of Resurrection, and about how people were removed from their graves, all of which I spoke about in the preamble.
The research is divided into six topics: the first topic dealt with strange terms, while the second topic dealt with the most important audio issues mentioned in the surah, namely (slurring, advertising, substitution, and silenc

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Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
U.S. occupation of Iraq and its relationship to the psychological and political culture and social among university students
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The culture of the daily necessities of life of the individual in any society, whether advanced or simple, and the concept of multiple aspects of culture, including what is culture and education there holds that art is culture, and there are those who are classified according to human societies .. Some also go to it is not related to the study and learning .. And has been Iraq as a symbol of Arab culture, but they declined because of what passed by political crises and social in its modern history, and aims Current search to study culture psychological, political and social among the students of the university after the U.S. occupation of Iraq, the researcher prepared a questionnaire and after hold the appropriate statistical met

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Publication Date
Sun Nov 07 2021
Journal Name
Iraqi Journal Of Embryos And Infertility Researches
Histochemical Study of Human Placental Tissues in Gestational Diabetic Mellitus
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Gestational Diabetes Mellitus (GDM) is the most common metabolic disorder that found during gestation and is define as hyperglycemia of variable severity with onset or first recognition during gestation that does not clearly characterize any form of the preexisting diabetes (American Diabetes Association [1]). It affects approximately 16.5% of pregnancies worldwide (Plows, et al.[2]). The placenta is an organ that connects the mother and her fetus during pregnancy (Gul, et al.[3]). In the placenta, glucose can be transformed into glycogen for storage by either glycogen synthase or using glycogenin as a prime. However, the function of glycogen deposition stays a matter of debate, it may be the source of fuel for placenta itself or the storag

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Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Bacterial Contamination of Acrylic Resin Complete Denture : In Vitro Study
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Background: Cross contamination of dental appliances in the dental clinics and laboratories may potentially be a health hazard to the dental team and the patient. This study aimed to evaluate bacterial contamination of acrylic complete denture as received from dental laboratory before delivery to the patient, and then to evaluate the effectiveness of disinfection with 2% chlorhexidine and Kin denture cleaner tablet. Materials and methods: 45 newly made upper complete dentures undergone biaacterial examination for contamination before delivered to the patient. Samples were examined in two stages, first after finishing and polishing; when collected from the laboratory and before inserting to the patient mouth, second; after the samples were

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Investigation and Study of Photonic Current Rate in Bremsstrahlung process
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In this paper, we investigate and study quantum theoretical of quark-gluon interaction modeling in QGP matter formatted. In theoretical modeling, we can use a flavor number, strength coupling, critical energy Tc = 190 MeV, system energy (400-650)MeV, fugacity of quark and gluon, and photon energy in range of 1-10 GeV parameter to calculation and investigation spectrum of photon rate. We calculation and study the photon rate produced through bremsstrahlung processes from the stable QGP matter. The photon rate production from cg → dgy systems at bremsstrahlung processes are found to be increased with increased fugacity, decreased strength coupling, decreased the photons energy and temperature of system. The photons rate in cg → dgy is inc

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Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Sensitivity of Streptococcus mutans to Selected Nanoparticles (in Vitro Study)
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Background: Nanoparticles are clusters of atoms in a size range from (1-100) nm. Nano dentistry creates amazing useful structures from individual atoms or molecules (nanoparticles), which provides a new alternative and a possibly superior strategy in prevention and treatment of dental caries through management of dental plaque biofilms. The aim of the study was to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticles suspension solutions, in comparison to chlorhexidine, and de-ionized water, in vitro. Materials and methods: Agar well technique was applied to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticle

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Publication Date
Sat Jan 01 2005
Journal Name
The Iraqi Journal Of Veterinary Medicine
Histological study of spleen in common Quail (Coturnix Coturnix Coturnix)
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