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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
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
A Cognitive Linguistic Study of the Satirical Language in Al-Hajjar's Caricatures
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The present study is a qualitative study that aims to investigate the way the Iraqi caricaturist,Dheaa Al-Hajjar uses caricatures to produce a satirical meaning humorously.Producing satire while at the same maintaining humor requires a creative thinking on the part of the caricaturist. Thus, the study examines the production of humorous satire in terms of creativity. The analysis is done from the cognitive linguistic point of view using Arthur Koestler's theory of bisociation as presented in his book The Act of Creation in 1964. The main principle on which the theory is based is that humor is created via linking (or bisociating in Koestler's terms) two habitually incompatible trains of thought in order to come up with a novel me

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparative Study for the Early Detection of the most Important Factors Leading to Preeclampsia
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The aim of this research is to determine the most important and main factors that lead to Preeclampsia. It is also about finding suitable solutions to eradicate these factors and avoid them in order to prevent getting Preeclampsia. To achieve this, a case study sample of (40) patients from Medical City - Oncology Teaching Hospital was used to collect data by a questionnaire which contained (17) reasons to be investigated. The statistical package (SPSS) was used to compare the results of the data analysis through two methods (Radial Bases Function Network) and (Factorial Analysis). Important results were obtained, the two methods determined the same factors that could represent the direct reason which causes Preecla

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
تداعیات ظاھرة الفساد المالي والاداري على حقوق الانسان في العراق
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The kinds of financial and administrational corruption have an important
dimensions and affects on human rights because of all events which happened in the world
made tackles concerning with this phenomena.
This article has been researched about an impacts of it to the nature of structural
social system especially its scopes items in institutionally and politically and economically
and culturally to be an obvious in all fields.
This phenomena should be studied carefully in order to put all remedies required
for set up with measures and procedures such as following :
1-the dependency on respecting all laws in the country.
2-the work with principles of accountability transparency in pro-active cooperation level.<

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
A proposed model for disclosing the role of the collective intelligence system in improving joint auditing
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This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

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Publication Date
Tue Sep 15 2015
Journal Name
Alustath Journal For Human And Social Sciences
The Degree of Satisfaction of Secondary School Principals with the Role of Universities and their Obstacles in Developing their Administrative Skills
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    A field study aimed at identifying the degree of satisfaction of secondary school principals with regard to the role of universities and their obstacles in developing their administrative skills. It adopted the descriptive analytical approach. The research community consisted of (249) male and female principals in the schools of Baghdad (Al-Rusafa and Karkh), and the research sample was chosen by the simple random stratified method at a percentage of (40%) of the research community, and the number of the sample was (100) male and female principals. A questionnaire consisting of (40) items distributed between two domains was developed. Its validity and reliability were confirmed. The researcher used the (SPS

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Suitable Investment environment For business sector in Iraq
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        Investment Bases directly and closely to an environment characterized by political, social and economic stability, and through a range of policies and institutions and economic laws that affect investor confidence and convince him directing investments to country without the other, where inter conditions and circumstances affecting the trends of capital and settle in, and political situation of the country and what is characterized of stability or disorder as well as economic conditions that are affected by what is distinguishes the country from geographic and demographic characteristics are reflected on availability of production elements and country's infrastructure.

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Intellectual Concepts of Skepticism in Industrial Product Design: مصعب حسن عبد-شيماء عبد الجبار
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  The industrial design occupies an important status in public and private life activities, because it contains a group of interactive, productive, and interconnected institutions, which is confirmed by Descartes who is credited for promoting the method of skepticism on sound foundations, showing that in order for us to search for the truth, we must suspect everything that we confront let it be once in our life time, especially our options in the scientific research and industrial design and product, starting from the knowledge heritage and the intellectual concepts that ascend to the levels of the functional, aesthetic and environmental performance, the significance of skepticism becomes clear. The research problem lies in this que

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Toward a theoretical model of the terrorist personality and differentiation from psychopathic personality
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The current theoretical research targeted to construct a model of terrorist personality and its differentiation from psychopathic personality . Several assumptions or theories of perspectives of psychopathic personality have been compared with the terrorist personality studies that concerned . The suggested theoretical  model is interrupting the terrorist personality . The conclusions , discussions are mentioned. Finally, recommendation is suggested .

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Use sensitivity analysis in evaluating projects Investment under the conditions of risk and uncertainty Case study of glass bottles project in Anbar province
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This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The Effect of Different Types of Separating Medium On Some Physical Properties of Processing Acrylic Denture-base with Two Investment Materials: A comparative Study
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Objective(s): In the present study, glycerin is used as a substitute for tin-foil and cold mold seal (Alginate mould seal)
in the process of curing heat and cold-cure acrylic resin denture base against stone and plaster.
Methodology: 60 specimens were prepared from heat-cure acrylic resin and cold-cure acrylic resin denture base. The
study includes 12 groups of specimens depending on the type of processing, investment material and type of
separating medium that are used in curing process. Each group of them contains 5 specimens for each test.
Some of physical properties of the processed acrylic denture base that (water sorption and solubility) have been
compared with those processed using tin-foil and tin-foil substitut

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