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jeasiq-503
Investing Information Technology and its Interactional Role in the Relationship between Value Added Intellectual Capital and Financial Performance An Analytical Comparative Rese
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 Abstract 

The basic aim of this research is to study the interactional effect of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and service sectors, a non-random sample was chosen included (40) forty Iraqi Joint-Stock companies traded at Iraq Stock Exchange distributed evenly between industrial and service sectors with a research horizon of (3) years (2011-2013). Then, variables are measured and analyzed on the financial and statistical levels, descriptively and explanatory, using panel data analysis technique to examine the spatial variation (between) and temporal one (years) . The measures of central tendency and dispersion, correlation and regression have also been used for statistical description and interpretation.

Furthermore, after analysis of quantitative data of the sample companies were examined, and research hypotheses were tested on the two subsamples levels, it has reached to a number of conclusions confirm the validity of research hypotheses on the enhancement of investment in IT the relationship between value added intellectual capital and financial performance with positive trends as to banking sector; not the industrial one. Many recommendations have proposed the necessity of investment in intellectual capital which is expected to improve the efficient use of the organization's resources and adding value to it and to achieve an adequate return for the competitive positions in the market. Future works have also indicated focusing on other research designs in the way of scientific investigation and theory improvement.

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Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Geological Journal
Advanced Geostatistical Techniques for Building 3D Geological Modeling: A Case Study from Cretaceous Reservoir in Bai Hassan Oil Field
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A 3D Geological model was generated using an advanced geostatistical method for the Cretaceous reservoir in the Bai Hassan oil field. In this study, a 3D geological model was built based on data from four wells for the petrophysical property distribution of permeability, porosity, water saturation, and NTG by using Petrel 2021 software. The geological model was divided into a structural model and a property model. The geological structures of the cretaceous reservoir in the Bai Hassan oil field represent elongated anticline folds with two faults, which had been clarified in the 3D Structural model. Thirteen formations represent the Cretaceous reservoir which includes (Shiranish, Mashurah, U.kometan, Kometan Shale, L. Kometan, Gulnen

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Association of a genetic variant (rs689466) of Cyclooxygenase-2 gene with chronic periodontitis in a sample of Iraqi population
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Background: periodontitis is a chronic inflammatory disease causing destruction of the tooth supporting structures, initiated by dental plaque and modified by environmental and genetic risk factors. Cyclooxygenase-2 (COX-2) enzyme is responsible for the production of prostaglandin E2, an important mediator in the chronic periodontitis (CP) pathogenesis. Polymorphisms in COX-2 gene have linked to CP in different populations. Aim: To study the association between Cyclooxygenase-2 single nucleotide polymorphism rs689466 (-1195A/G SNP) and chronic periodontitis in a sample of Iraqi population. Methods: One hundred Iraqi subjects divided into two groups: case group consisted of 70 CP patient (35 males and 35 females) with age range 30-55 year

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Detection of Spectral Reflective Changes for Temporal Resolution of Land Cover (LC) for Two Different Seasons in central Iraq
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       The purpose of the study is the city of Baghdad, the capital of Iraq, was chosen to study the spectral reflection of the land cover and to determine the changes taking place in the areas of the main features of the city using the temporal resolution of multispectral bands of the satellite Landsat 5 and 8 for MSS and OLI sensors respectively belonging to NASA and for the period 1999-2021, and calculating the increase and decrease in the basic features of Baghdad .The main conclusions of the study were,

This study from 1999 to 2021 and in two different seasons: the Spring of the growing season and Summer the dry season. When using the supervised classification method to determine the differences, the results showed rema

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Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
Modulatory Effects of Date Palm (Phoenix dactylifera L.) Pits Extract Against Ethinylestradiol Induced Genotoxic Damage in Cultured Human Lymphocytes
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Ethinylestradiol is widely used in oral contraceptive formulations and also for the treatment of various sexual and metabolic disorders. It is not only a genotoxic agent but also a tumor initiating agent. In the present study, the modulatory effect of aqueous extract of date pits was evaluated against the genotoxic effect induced by ethinylestradiol on human lymphocytes using chromosomal aberrations (CA), blast index (BI), mitotic index (MI), sister chromatid exchanges (SCE) and replication index (RI) as parameters. The date pits extract was evaluated at 1.075x10-4, 2.125x10-4, 3.15x10-4 and 4.17x10-4 g/ml along with 10 μM of ethinylestradiol in culture medium. The results showed a significant dose-dependent decrease in the frequency of

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Evaluation of CTLA-4 Gene polymorphism SNP 49 G/ A Association with Diabetes Mellitus Type 1 in Egyptian Population
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The (CTLA-4) encodes of the T cell receptor involved in the control of T cell
proliferation and mediates T cell apoptosis. The contribution of CTLA-4 gene
variants to type 1 diabetes has been analyzed in several ethnic groups. In this study,
the association of CTLA-4 +49 A/G polymorphism with type 1 diabetes was
investigated in Egyptian patients. Sixty type 1 diabetic patients (25 males and 35
females) and 60 healthy individuals (33 males and 27 females) subjects formed the
studied populations. CTLA-4 A/G polymorphism at position 49 in exon 1 was
identified using allele specific methods. Patient numbers with A/G, A/A and G/G
genotypes were 45 (75.0 %), 6 (10.0 %) and 9 (15.0%) while in healthy controls,
these w

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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Evaluation of Compounds Extracted from Eight Genera of Wild Mushrooms from Nigeria for Anti-cell Proliferation Activity in Vitro
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     Mushrooms have bioactive compounds that have antimicrobial, anti-cancer and antioxidant activities among other medicinal benefits. In the present study, we examined the anti-cell proliferation activities of mushrooms from eight genera obtained from the wild in Nigeria. Saccharomyces cerevisiae was used as a model organism to screen mushroom extracts for anti-cell proliferation activity. Polyphenols, high molecular weight polysaccharides and low molecular weight compounds from aqueous extracts were obtained from the test mushrooms using methanol and water respectively. The extracts were screened in vitro at different concentrations of extracts with the CyQuant cell proliferation assay. The high molecular

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Comparison of Three Electrical Resistivity Arrays to Investigate Weak Zones in Soil, Along a Profile Southeast Baghdad City, Iraq
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     The electrical resistivity method is one of the geophysical methods for detecting weak subsurface zone. The 2D resistivity data were used to compare three electrode configurations, Wenner, Dipole-dipole, and Schlumberger, to detect weak subsurface zones along a profile south of Baghdad near the Bismayah pumping station. The results show many zones of low resistivity that may be weak zones. A dipole-dipole array is a large number of measurements and is more sensitive than others. The Wenner-Schlumberger array has a depth also higher than other arrays. Wenner array has higher signal strength than other arrays. Because it is more sensitive to horizontal and vertical structures, the dipole-dipole array is the optimum for mapping sub

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Impact of Varying Viscosity with Hall Current on Peristaltic Flow of Viscoelastic Fluid Through Porous Medium in Irregular Microchannel
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    In this article the peristaltic transport of viscoelastic fluid through irregular microchannel under the effect of Hall current, varying viscosity and porous medium is investigated. The mathematical expressions for the basic flow equations of motion are formulated and transformed into a system of ordinary differential equations by utilizing appropriate non dimensional quantities. The exact solution for the temperature distribution is obtained, while perturbation series solution for the stream function in terms of tiny viscosity parameter is used. Graphical illustrations are  presented to capture the physical impact of embedded parameters in the fluid flow i.e. the fluid velocity field, temperature distribution, pressure rise, and

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Publication Date
Tue Aug 23 2022
Journal Name
Frontiers In Energy Research
Evaluation of T-Shaped Fins With a Novel Layout for Improved Melting in a Triple-Tube Heat Storage System
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The effects of T-shaped fins on the improvement of phase change materials (PCM) melting are numerically investigated in vertical triple-tube storage containment. The PCM is held in the middle pipe of a triple-pipe heat exchanger while the heat transfer fluid flows through the internal and external pipes. The dimension effects of the T-shaped fins on the melting process of the PCM are investigated to determine the optimum case. Results indicate that while using T-shaped fins improves the melting performance of the PCM, the improvement potential is mainly governed by the fin’s body rather than the head. Hence, the proposed T-shaped fin did not noticeably improve melting at the bottom of the PCM domain; additionally, a flat fin is ad

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Publication Date
Wed Apr 01 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
Study of different factors effected in production of dextranase enzyme from a local isolate of b. Subtilis Z2 bacteria
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