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jeasiq-396
The Reflection Of The Financial Reporting Of Intellectual Capital Investment Decisions
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Abstract

The intellectual capital an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, since it is a real capital for economic unity it constitutes a strategic importance as the main source to achieve high profitability in the economic unit and highlights the importance of showing intellectual capital components of the main Represent of human capital and structural capital and relational capital, through effective and the prominent role played by intellectual capital within the economic unity in order to achieve a sustainable competitive advantage contribute to attracting investors with longer investment decision of the most important and difficult decisions taken by investors, since it is a form of income distribution, a an important strategic decision in the life of the individual or the economic unit and requires a lot of experience and knowledge.

The research aims to study the relationship between financial reporting for intellectual capital components of the main and investment decisions, and the concept of financial reporting of intellectual capital as well as the concept of investment decisions, The possibility of financial statement reporting of intellectual capital as well as the analyzing the results of answers to investors in the Iraq Stock Exchange through the use of the questionnaire found there is an agreement and by high that there is the impact of the financial reporting of intellectual capital investment decisions, Continue to search through the use of statistical methods that there are significant correlation between the financial reporting of intellectual capital and investment decisions in the Iraqi economic units, And recommended the search into the necessity for economic unity reporting on the intellectual capital in their reports, both in the text the financial statements or within a new statements disclosure financial statements accessory, it enhances transparency which reduce the cost of capital And reduces risk of the expected economic unit.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
A Comparison Between the Theoretical Cross Section Based on the Partial Level Density Formulae Calculated by the Exciton Model with the Experimental Data for (_79^197)Au nucleus
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In this paper, the theoretical cross section in pre-equilibrium nuclear reaction has been studied for the reaction  at energy 22.4 MeV. Ericson’s formula of partial level density PLD and their corrections (William’s correction and spin correction) have been substituted  in the theoretical cross section and compared with the experimental data for  nucleus. It has been found that the theoretical cross section with one-component PLD from Ericson’s formula when  doesn’t agree with the experimental value and when . There is little agreement only at the high value of energy range with  the experimental cross section. The theoretical cross section that depends on the one-component William's formula and on-component corrected to spi

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Publication Date
Fri Jan 07 2022
Journal Name
Iraqi Journal Of Laser
Influence of Fractional CO2 Laser Irradiation on Temperature Elevation and Bonding Strength of Resin Cement to the Zirconia Ceramic
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Abstract: Objectives: To investigate the effect of temperature elevation on the bonding strength of resin cement to the zirconia ceramic using fractional CO2 laser. Background: Fractional CO2 laser is an effective surface treatment of zirconia ceramic, as it increases the bonding strength of zirconia to resin cement. Methods: Thirty sintered zirconia discs (10 mm diameter, 2 mm thickness) were prepared and divided to three groups (N=10) and five diffident pulse durations were used in each group (0.1, 0.5, 1, 5 and 10 ms). Group A was treated with 10 W power setting, group B with 20 W and group C with 30 W. During laser irradiation, temperature elevation measurement was recorded for each specimen. Luting cement was bonded to the treated z

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Standard Characteristics of (Philip Carter) Tests of Mental Agility Estimated According To the Classical Measurement Theory among University Students
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Abstract

The aim of the current research is to extract the psychometric properties of Philip Carter's tests (for mental agility) according to the classical measurement theory. To achieve these goals, the researcher took a number of scientific steps to analyze Philip Carter's tests (for mental agility) according to the classical measurement theory. The researcher translated Philip Carter's (mental agility) tests from English into Arabic and then he translated them conversely. For the purpose of statistical analysis of paragraphs of the Philip Carter tests (mental agility) to extract the psychometric properties, the tests were applied to a sample of (1000) male and female students who were selected by cluster sampl

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
COVID-19 Diagnosis Using Spectral and Statistical Analysis of Cough Recordings Based on the Combination of SVD and DWT
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Healthcare professionals routinely use audio signals, generated by the human body, to help diagnose disease or assess its progression. With new technologies, it is now possible to collect human-generated sounds, such as coughing. Audio-based machine learning technologies can be adopted for automatic analysis of collected data. Valuable and rich information can be obtained from the cough signal and extracting effective characteristics from a finite duration time interval that changes as a function of time. This article presents a proposed approach to the detection and diagnosis of COVID-19 through the processing of cough collected from patients suffering from the most common symptoms of this pandemic. The proposed method is based on adopt

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Trees and their impact on humans And the environment from a Qur'anic perspective
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Show the greatness of Allah Almighty when contemplating the benefits of trees and plants in
Life in general and trees mentioned in the Koran in particular, do not have to meditate that
He acknowledges the greatness of the Almighty Creator, and his preference over man, that he is prepared for his livelihood
And give him what he can do in this life to the fullest.
  The study also stressed the need to urge people to this great blessing trees
By preserving them and wasteful wastefulness.
  The study also pointed to the need to guide people towards the aesthetics and improvements of
Look through and enjoy the beauty of trees, flowers, greenery and fruits ..

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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Dehydration of Ethanol Using Pervaporation Separation with Nanoporous Hydrophilic Silica Ceramic Membrane
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The pervaporation using a commercial hydrophilic ceramic membrane supplied from PERVATECH was conducted. The dehydration of ethanol/ water system was used as a model for the pervaporation study. Pervaporation experiments of ethanol/water system were carried out in the temperature range of 303-343K, ethanol concentration in the feed 10-90 vol. % and the feed flow rate in the range of 0.5-10 L/min.  In this work, the effect of operation parameters on permeates fluxes as well as permeates separation factors have been studied. The Water flux is strongly dependent on the temperature; it increased with increasing in temperature, which in turn decreased the selectivity of membrane to water molecules.

In addition water flux was decr

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Genotypic Variations of Mutans Streptococci Isolated from Dental Caries by REP-PCR
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Mutans streptococci (MS) are a group of oral bacteria considered as the main cariogenic organisms. MS consists of several species of genus Streptococcus which are sharing similar phenotypes and genotypes. The aim of this study is to determine the genetic diversity of the core species of clinical strains of Streptococcus mutans, Streptococcus sobrinus and Streptococcus downei by using repitative extragenic palindromic (REP) primer. The DNA of the clinical strains of S. mutans (n=10), S. sobrinus (n=05) and S. downei (n=04) have been employed in the present study, which have been previously isolated from caries active subjects. The DNA of the clinical and reference strains was

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE EFFECT OF ALCOHOLIC EXTRACT OF Borage officinalis ON MONOAMINE OXIDASE (MAO) AND ACETYLCHOLINESTERASE (AChE) IN HUMAN SERUM IN VITRO.: THE EFFECT OF ALCOHOLIC EXTRACT OF Borage officinalis ON MONOAMINE OXIDASE (MAO) AND ACETYLCHOLINESTERASE (AChE) IN HUMAN SERUM IN VITRO.
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This study was designed to show the inhibitory effect of different concentrations of alcoholic extract of Borage officinalis on the Monoamine oxidase (MAO) and Acetylcholinesterase (AChE) enzymes in human serum. The results obtained from the study exhibited that alcoholic extract of Borage officinalis caused inhibition to enzymes activity with all concentrations of the extract. The results also showed that when the concentration of the extract was (0.001 mg/ml), the percentage of inhibition was (4.3% with MAO and 15.2% with AChE) and this percentage increases until reaching up to (74.7% with MAO and 84.18% with AChE) when the concentration of the extract was (0.1 mg/ml). From the kinetic parameters, studies found that alcoholic extract o

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Publication Date
Fri Sep 30 2016
Journal Name
Al-khwarizmi Engineering Journal
Modeling the removal of Cadmium Ions from Aqueous Solutions onto Olive Pips Using Neural Network Technique
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The uptake of Cd(II) ions from simulated wastewater onto olive pips was modeled using artificial neural network (ANN) which consisted of three layers. Based on 112 batch experiments, the effect of contact time (10-240 min), initial pH (2-6), initial concentration (25-250 mg/l), biosorbent dosage (0.05-2 g/100 ml), agitation speed (0-250 rpm) and temperature (20-60ºC) were studied. The maximum uptake (=92 %) of Cd(II) was achieved at optimum parameters of 60 min, 6, 50 mg/l, 1 g/100 ml, 250 rpm and 25ºC respectively.

Tangent sigmoid and linear transfer functions of ANN for hidden and output layers respectively with 7 neurons were sufficient to present good predictions for cadmium removal efficiency with coefficient of correlatio

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of self-assessment on income and sales tax collections from the point of view of income tax auditors in Jordan
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This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

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