Preferred Language
Articles
/
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
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jun 16 2020
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Soft tissue sarcomas: Evaluation by immunohistochemistry
...Show More Authors

Soft tissue sarcomas represent a histologically heterogenous group of malignant tumors arising from the soft tissue compartments, i.e smooth muscles, skeletal muscles, adipose tissue, blood vessels, connective tissue mesenchyme, neural tissue and other tumors of uncertain histogenesis(1). Soft tissue sarcomas are relatively rare tumors, represent less than 1% of adult malignancies based on data report from American Cancer Society (2). The crude incidence rate in Iraq for soft tissue sarcomas was 219/ 100,000 population during 2014 with male: female ratio of 1.3:1, and highest peak age between 30-34 years (3). The histological subtype and microscopic criteria are two parameters that influence the tumor grade which is the best predictor fo

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Bit Record Analysis for Bits Evaluating and Selection
...Show More Authors

The bit record is a part from the daily drilling report which is contain information about the type and the number of the bit that is used to drill the well, also contain data about  the used weight on bit  WOB ,revolution per minute RPM , rate of penetration ROP, pump pressure ,footage drilled and bit dull grade. Generally we can say that the bit record is a rich brief about the bit life in the hole. The main purpose of this research is to select the suitable bit to drill the next oil wells because the right bit selection avoid us more than one problems, on the other hand, the wrong bit selection cause more than one problem. Many methods are related to bit selection, this research is familiar with four of thos

... Show More
View Publication Preview PDF
Publication Date
Fri Jul 19 2019
Journal Name
Iraqi Journal Of Science
Static and Dynamic Video Summarization
...Show More Authors

Video represented by a large number of frames synchronized with audio making video saving requires more storage, it's delivery slower, and computation cost expensive. Video summarization provides entire video information in minimum amount of time. This paper proposes static and dynamic video summarization
methods. The proposed static video summarization method includes several steps which are extracting frames from video, keyframes selection, feature extraction and description, and matching feature descriptor with bag of visual words, and finally save frames when features matched. The proposed dynamic video summarization
method includes in general extracting audio from video, calculating audio features

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Shell and Double Concentric Tube Heat Exchanger Calculations and Analysis
...Show More Authors

This study concerns a new type of heat exchangers, which is that of shell-and-double concentric tube heat exchangers. The case studies include both design calculations and performance calculations.

       The new heat exchanger design was conducted according to Kern method. The volumetric flow rates were 3.6 m3/h and 7.63 m3/h for the hot oil and water respectively. The experimental parameters studied were: temperature, flow rate of hot oil, flow rate of cold water and pressure drop.

A comparison was made for the theoretical and experimental results and it was found that the percentage error for the hot oil outlet temperature was (- 1.6%). The percentage

... Show More
View Publication
Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Extend Nearly Pseudo Quasi-2-Absorbing submodules(I)
...Show More Authors

The concept of a 2-Absorbing submodule is considered as an essential feature in the field of module theory and has many generalizations. This articale discusses the concept of the Extend Nearly Pseudo Quasi-2-Absorbing submodules and their relationship to the 2-Absorbing submodule, Quasi-2-Absorbing submodule, Nearly-2-Absorbing submodule, Pseudo-2-Absorbing submodule, and the rest of the other concepts previously studied. The relationship between them has been studied, explaining that the opposite is not true and that under certain conditions the opposite becomes true. This article aims to study this concept and gives the most important propositions, characterizations, remarks, examples, lemmas, and observations related to it. In the en

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
Rooting Governance and its Legal Nature
...Show More Authors

Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

View Publication Preview PDF
Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
استعمال انحدار الاسقاطات المتلاحقة و الشبكات العصبية في تجاوز مشكلة البعدية
...Show More Authors

المستخلص يهدف هذا البحث الى تجاوز مشكلة البعدية من خلال طرائق الانحدار اللامعلمي والتي تعمل على تقليل جذر متوسط الخطأ التربيعي (RMSE) , أذ تم  استعمال طريقة انحدار الاسقاطات المتلاحقة  (PPR)    ,والتي تعتبر احدى طرائق اختزال الابعاد التي تعمل على تجاوز مشكلة البعدية (curse of dimensionality) , وان طريقة (PPR) من التقنيات الاحصائية التي تهتم بأيجاد الاسقاطات الاكثر أهمية في البيانات المتعددة الابعاد , ومع ايجاد كل اسقاط

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Relationship between CML and Io's phase according to Jupiter's actual radio storms observations
...Show More Authors

The actual observations for Jupiter radio storm were taken for Hawaii station within multi years from 2001 to 2012. The Central Meridian Longitude (CMLІІІ) and Io's phase (γIo) were calculated for each year from Radio Jove program, the results of CMLІІІ for year 2006 was A=(180-300)º,B=(15-239)º, C=(60-280)º, phase was A=(182-260)º,B=(40-109)º, C=(200-260)º, which were close to the theoretical values, longitude was A=(180-300)º, B=(15-240)º, C=(60-280)º and phase was A=(180-260)º,B=(40-110)º and C=(200-260)º.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Comparison between Linear and Non-linear ANN Models for Predicting Water Quality Parameters at Tigris River
...Show More Authors

In this research, Artificial Neural Networks (ANNs) technique was applied in an attempt to predict the water levels and some of the water quality parameters at Tigris River in Wasit Government for five different sites. These predictions are useful in the planning, management, evaluation of the water resources in the area. Spatial data along a river system or area at different locations in a catchment area usually have missing measurements, hence an accurate prediction. model to fill these missing values is essential.
The selected sites for water quality data prediction were Sewera, Numania , Kut u/s, Kut d/s, Garaf observation sites. In these five sites models were built for prediction of the water level and water quality parameters.

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
2-Rowed Plane Overpartitions Modulo 8 and 16
...Show More Authors

 In a recent study, a special type of plane overpartitions known as k-rowed plane overpartitions has been studied. The function  denotes the number of plane overpartitions of n with a number of rows at most k. In this paper, we prove two identities modulo 8 and 16 for  the plane overpartitions with at most two rows. We completely specify the  modulo 8. Our technique is based on expanding each term of the infinite product of the generating function of the  modulus 8 and 16 and in which the proofs of the key results are dominated by an intriguing relationship between the overpartitions and the sum of divisors, which reveals a considerable link among these functions modulo powers of 2.

View Publication Preview PDF
Scopus Crossref