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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 Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Study of the Structural, Optical, and Morphological Properties of SnO2 Nanofilms under the Influence of Gamma Rays
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This study reports the fabrication of tin oxide (SnO2) thin films using pulsed laser deposition (PLD). The effect of 60Co (300, 900, and 1200 Gy) gamma radiation on the structural, morphological, and optical features is systematically demonstrated using X-ray diffraction (XRD), field emission scanning electron microscopy (FE-SEM), atomic force microscopy (AFM), and ultraviolet-visible light analysis (UV-Vis), respectively In XRD tests, the size of the crystallites decreased from 45.5 to 40.8 nm for the control samples and from 1200 Gy to 60Co for the irradiated samples. Using FESEM analysis, the particle diameter revealed a similar trend to that attained using XRD; in particular, the average diameters were 93.8 and

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Publication Date
Sun Sep 26 2021
Journal Name
Modern Sport
The effect of special exercises in developing the strength endurance of the arms of the national team players with the goal ball for the blind
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The importance of the research lies in preparing an experimental curriculum according to a scientific method that will contribute to the development of the special strength(endurance the strength of arms) in order to contribute to the attempt to develop the basic skills of the national team players ‏with the goal ball for the blind ‏As for the research problem, it lies in the weakness of the strength endurance of the national team players with the goal ball for the blind, as the research problem is clearly evident in the last minutes of the match, as well as the former studies in the field of goal ball game for the blind at the country level ‏The research aims to prepare special exercises for endurance of strength as well as t

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Publication Date
Thu Nov 20 2025
Journal Name
Al–bahith Al–a'alami
Performance and Dialogue Skills of TV news Broadcasters
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Television is one of the best means of transmitting news, as it presents to us the events and facts in our homes in an integrated manner that depends in their formation on the two elements of sound and image, as they relate to the different emotions of each individual as long as he enjoys the blessings of hearing and sight, in addition to that the image is of great importance and is the basis of persuasion for the recipient, which is stronger An influence from the audio or readable word, at a time when the reader of the newsletter (the broadcaster) should have high performance and preventive skills and a distinguished profession in his work, and the only authority that has the right to judge this is the viewer himself. The performance an

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Research In Pharmacy
Phytochemical constituents of ethyl acetate fraction of both roots and leaves of Sansevieria triafasciata cultivated in Iraq and assessment of its anti-proliferative effect on breast cancer cell line
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Publication Date
Sun May 22 2022
Journal Name
International Journal Of Early Childhood Special Education
A training program based on integrating futuristic thinking skills with classroom interaction patterns and its effect on the academic self- efficacy of mathematics teachers
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The research aims to identify the effect of the training program that is based on integrating futuristic thinking skills with classroom interaction patterns on mathematics teachers in order to provide their students with creative solution skills. The research sample consisted of 31teachers (15 teachers for the experimental group and 16 for the control groups). The researcher developed a measure for the academic self-efficacy consisting of (39) items. Its validity, reliability, coefficient of difficulty and discriminatory power were estimated. To analyze the findings, the researcher adopted the Mann-Whitney (U) test and the effect size, and the findings were as follows: There is a statistically significant difference at the significance leve

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Publication Date
Thu Dec 30 2004
Journal Name
Journal Of Physical Education
Comparison of the results of some tests of passing and dribbling of the basketball of tow different years between teams of chosen young players in Baghdad
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This study is concerned with the comparison of the results of some tests of passing and dribbling of the basketball of tow different years between teams of chosen young players in Baghdad. Calculative methods were used namely (Arithmetic mean, Value digression and T.test for incompatible specimens). After careful calculative treatments, it has been that there were abstract or no abstract differences in the find results of chestpass, highdribble and cross-over dribble. The clubs were: (Al-Khark, Air defence, Police and Al-Adamiyah) each one separate from the other for the year (2000-2001). After all that many findings were reached such as the lack of objective valuation (periodical tests) between one sport season and the other. In the light

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Publication Date
Wed Dec 27 2023
Journal Name
Kurdish Studies
Semantic Transformations of the Prisoner's Character in Contemporary Film
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The cinematic medium consists of a group of elements that overlap with each other in balance, giving it its high influential capabilities, and the character is one of the most important of these elements, as it performs a set of important functions, foremost of which is the transmission of the main ideas to the recipient, and since cinema is an art closely related to the intellectual data of the worlds outside it, it is influenced by them and then reproduces them intellectually more deeply and with a higher vitality through its intermediate elements, including the character, to re-broadcast them to society with a retrograde movement, and the character of the prisoner is one of the cinematic characters that achieved this goal, as we can infe

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Quality of Life of Patients with Type II Diabetes Mellitus in Al- Hilla City-Iraq
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Diabetes mellitus is a global problem nowadays due to increase the disease cases all over the world, in both the developed and developing countries which may affect the quality of life (QOL ) of diabetic patients. This study was conducted to assess the quality of life of patients with type 2 diabetes mellitus (DM) and to determine some selected clinical and sociodemographic factors that affect the quality of life of these patients in Al Hila city-Iraq. This was a cross sectional study in which 100 patients with type 2 diabetes mellitus attending diabetic outpatient clinics of Merjan Teaching Hospital-Al Hila. To assess the quality of life of those diabetic patients, the World Health Organizations Quality of Life Assessment (WHOQOL) was a

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Association of Cestoda Raillietina echinobothrida in Rock Pigeon Columba livia from Baghdad city of Iraq
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The parasite tapeworm (Raillietina echinobothrida) belonges to the class Cestoda, it is responsible for nodular tapeworm disease in poultry .The aim of this study was to determine tapeworm parasites infections in Columba livia from two markets in the province of Baghdad for the period from May to December 2014. From a total of thirty five sample of Columba livia were randomly selected and then examined the elementary canal of these samples. The present study showed that the collected rock pigeon were found six infected with the cestode Raillietina echinobothrida with infection rate (17.14%). The statistical analysis for the characters of the cestode showed significant differences in all recipes, but there were no significant difference

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Publication Date
Tue Jan 01 2019
Journal Name
Veterinary World
Bacterial isolation from internal organs of rats (Rattus rattus) captured in Baghdad city of Iraq
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Aim: Rats are accused in disseminating many zoonotic diseases. This study aimed to isolate and identify bacteria from internal organs of rats captured in Baghdad City, Iraq. Materials and Methods: A total of 120 black rats (R. rattus) were trapped from different areas in Baghdad city. Rats were kept in individual plastic cages for 3 h before euthanizing. Deep pharyngeal swab, intestinal content, urine, and pieces of the liver and spleen, lung, kidney, and brain were obtained aseptically. The specimens were inoculated into peptone water and incubated at 37°C for 24 h for enrichment. A loopful of each specimen was then subcultured onto MacConkey Agar, Blood Agar, and Mannitol Salt Agar. CHROMagar O157 H7 and CHROMagar Listeria were u

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