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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
Fri Nov 01 2019
Journal Name
Iop Conference Series: Earth And Environmental Science
The comparison of several methods for calculating the degree of heritability and calculating the number of genes in maize (Zea mays L.). I. Agronomic traits
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Abstract<p>The objective of present study was to compare of several methods for estimating the degree of heritability and calculating the number of genes using generation mean analysis of maize (<italic>Zea mays</italic>L.). The experiment was conducted at the field of Field Crop Dept. College of Agric / Univ. of Baghdad, for many seasons, spring and fall seasons 2009, 2010, spring 2011 and fall 2013.Six diverse inbred lines were crossed to produce F1,F2,BC1 and BC2 for four superior crosses.Broad-sense and narrow sense heritability estimates based on variance of different generations. The results showed that the four formulas used to estimate the heritability were different in estimating the values o</p> ... Show More
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Publication Date
Thu Apr 14 2022
Journal Name
Nat. Volatiles & Essent. Oils,
Estimate The Amount of Amino and Fatty Acids in The Liver Tissue of Uromastyx Aegyptius Microlepis During the Periods of Hibernation (December) And Activity (May)
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Amino and fatty acids in the liver tissue of Uromastyx aegyptius microlepis during the periods of hibernation (December) and activity (May) were estimate by a high performance liquid chromatography, liver of a lizard during the activity and hibernation seasons, contained 18 amino acids, which include, 10 essential amino acids and 8 non-essential amino acids, and the liver in the male lizard contained five fatty acids during each season, the concentration rates of all the amino acids during the activity season were higher than their counterparts during the hibernation season, the total concentrations of essential and non-essential amino acids during the activity season were 19434.8 µg/ml, which was greater than the total concentrations leve

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Publication Date
Thu Oct 01 2015
Journal Name
Applied Research Journal
Experimental Study of the Behavior of Composite Concrete Castellated Steel Beams Subjected to Pure Bending
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The aim of this study is to investigate the behavior of composite castellated beam in which the concrete slab and steel beam connected together with headed studs shear connectors. Four simply supported composite beams with various degree of castellation were tested under two point static loads. One of these beams was built up using standard steel beam, i.e. without web openings, to be a reference beam. The other three beams were fabricated from the same steel I-section with various three castellation ratios, (25, 35, and 45) %. In all beams the concrete slab has the same section and properties. Deflection at mid span of all beams was measured at each 10 kN load increment. The test results show that the castellation process leads to

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Publication Date
Mon Aug 01 2016
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Study of The Liquid Crystalline Behavior of Four and Six Heterocyclic Compounds
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The new compounds synthesized by sequence reactions starting from a reaction of 4-hydroxybenzaldehyde with 1,5-dibromo pentane to produce dialdehyde)I( .Then compound )I( reacted with different aromatic amines to give schiff bases )IIIV(,thereafter added acetyl chloride to schiff bases to yield N-acyl derivatives)VVII(.While1,3-diazetine derivatives)VIII-X( were synthesized from the reaction of N-acyl derivatives with sodium azide.The reaction of thiourea with N-acyl compounds led to formation of thiourea derivatives (XI-XIII).Finally, the pyrimidine compounds )XIV-XVI( were synthesized by ring closure reaction of compounds(XIXIII) with diethyl malonate.The synthesized compounds were characterized by measurements of melting points,FTIR,1H-N

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Publication Date
Sun May 12 2024
Journal Name
المؤتمر العلمي الدولي الثالث للعلوم الاجتماعية والإنسانية بعنوان (دور الجامعات في تطوير النظام التعليمي وفق متطلبات التنمية المستدامة
The Strategies of Individuality to Resist Authority: Foucauldian Study of Orwell’s 1984 and Antoon’s I’jaam
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To approach the problem of individual oppression with an international perspective drawing on Foucauldian concepts, this paper compares George Orwell’s 1984 (1949) and the Iraqi Sinan Antoon’s I’jaam (2004), which was translated into English in 2007. Even though Orwell and Antoon come from dissimilar cultural backgrounds, religions and epochs, they have tackled the issue of individuals’ oppression through their oppressed characters in a strikingly similar way. Hence, by applying the theories of both the American School of Comparative Literature and Foucauldian concepts, the current study attempts to establish a relationship between the Western and Eastern ways of dealing with the issue of oppression as an international problem in au

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Calculation and study of internal radiation doses resulting from the ingestion of some radioactive sources
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Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
Spectral Properties of Hybrid of Rhodamine (6G) Dyes Doped Epoxy Resin Dissolved in Chloroform
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            The research is dealing with the absorption and fluorescence spectra for the hybrid of  an Epoxy Resin doped with organic dye Rhodamine (R6G) of different concentrations (5*10-6, 5*10-5, 1*10-5, 1*10-4, 5*10-4) Mol/ℓ at room temperature. The Quantum efficiency Qfm, the rate of fluorescence emission Kfm (s-1), the non-radiative lifetime τfm (s), fluorescence lifetime τf and the Stokes shift were calculated. Also the energy gap (Eg) for each dye concentration was evaluated. The results showed that the maximum quantum effi

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Publication Date
Sat Oct 01 2016
Journal Name
World Journal Of Pharmaceutical Research
TERATOGENIC EFFECT OF METHOTREXATE ON HISTOGENESIS OF TESTIS IN NEWBORN RAT
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Background: Methotrexate (MTX) was one of the first drugs synthesized for a specific chemotherapeutic purpose used to inhibit folic acid (FA) for the treatment of acute lymphoblastic leukemia in children. Its history is closely related to the discovery and characterization of folic acid. It is used clinically in medicine to treat a range of cancerous and noncancerous conditions. MTX is currently used in gynecology to treat disorders arising from trophoblastic tissue, namely, ectopic pregnancy. MTX, the most frequently used diseasemodifying anti-rheumatic drug (DMARD), suppresses disease activity and reduces joint damage. The aim of study: It is designed to demonstrate the effect of MTX (7.5 mg/wk.) on the histogenesis of gonad (testis) of n

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Publication Date
Wed Jan 04 2023
Journal Name
College Of Islamic Sciences
Regulations of changes in Sharia policy
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Regulations of changes in Sharia policy

Variables include jurisprudential rulings that may be subject to change, alteration and interpretation, depending on the mujtahid’s view of the ruling, or changing it and switching to another view, and the variables are the crucial issues that befell the nation of Islam. It was not neglected by Islamic legislation, but rather the setting of controls that took into account in every incident the norms, interests and purposes.

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Publication Date
Tue Oct 14 2025
Journal Name
مجلة العميد
Portryal of Imam Ali (Peace be upon him) in the Poetry of Ibn Abi Al-Hadeed Al-Mo`atazali : Seventh `Alawiat Poems
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For poets to pay a great attention to the Islamic figures and their symbolism in Islam come as a prominent phenomenon in our literature . As there is an impact of them on the brilliant history commemorated by littérateurs . As a matter of fact ، the chronicle of Imam Ali Ibin Abi Talib (peace be upon him) falls in the orbit of the focus Ibn Abi Al-Hadid Al-Mu'tazili steers to in his poems . The current research study is to trace the portrayal of Imam Ali (peace be upon them) in the poetry of Ibn Abi Al-Hadid Al-Mu'tazili ، Seventh Alwiite Poems ، as there is no a study tacking such a conjecture before. In the article there are two axes : the introduction comes as first axis portraying Imam Ali Ibn Abi Talib (peace be upon him) in the wa

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