Preferred Language
Articles
/
jeasiq-758
the challenges of accounting measurement of intangible assets of create additional value for the company and ways to address them
...Show More Authors

   This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.

   That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentation of financial statements The more credibility, has touched Quite a few authors in the scientific and academic research efforts to find benchmarks for those assets.

The research found a number of conclusions, including

  1. Intangible assets that need time to build and difficult to imitate by competitors، which is a source of strength for the formation of a competitive advantage.
  2. that the process of measuring the intangible assets fall under the measuring technique by which the derivative is determined by the values ​​of measurements indirectly based on mathematical models because it is not just a historic economic event depends accountant in measured on simple methods of the kind of direct.

The key findings of the research recommendations are as follows:

  1. should be classified as intangible assets and business applications as mentioned research as we believe that it helps in determining what kind of assets that add value to the economic unit.
  2. should resort to model market capitalization model or return on assets as a way to indirectly measure the intangible assets because it does not stray too far from the accounting rules as well as limited to the measurement of cash.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jul 01 2024
Journal Name
Russian Journal Of Organic Chemistry
Synthesis and Study of the Biological Activity of New Compounds Derived from 4-(5-Phenyl-1,3,4-oxadiazole-2-yl)aniline
...Show More Authors

View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon May 01 2023
Journal Name
Environmental Nanotechnology, Monitoring & Management
A review study summarizes the main characterization techniques of nano-composite photocatalysts and their applications in photodegradation of organic pollutants
...Show More Authors

Scopus (63)
Crossref (22)
Scopus Crossref
Publication Date
Sun Oct 01 2023
Journal Name
Journal Of Medicine And Life
Evaluating the effect of ursodeoxycholic acid (UDCA) in comparison with dexamethasone and diclofenac in a rat model of rheumatoid arthritis
...Show More Authors

View Publication
Scopus (2)
Crossref (3)
Scopus Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Alustath Journal For Human And Social Sciences
Autoimmunity and the Terroristic Schemes in Dan Brown's The Da Vinci Code
...Show More Authors

From a medical perspective, autoimmunity reflects the abnormal behaviour of a human being. This state is shaped when the defense of an organism betrays its own tissues. Allegedly, the immune system should protect the body against attacking cells. When an autoimmune disease attacks, it results in perilous actions like self-destruction. However, from a psychological perspective, the French philosopher Jacques Derrida (1930-2004) explains that autoimmunity harms both the self and the other. As a result, the organ disarms the betraying cells, as the immune system cannot provide necessary protection. From a literary perspective, Derrida has termed autoimmunity as deconstruction for almost forty years. Autoimmunity starts with the stage of a norm

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
Directorial Vision Between The Closed And Open In The Iraqi Theater Space
...Show More Authors

This research deals with the concept of space in the theatrical performance and how the director works between two different spaces, the closed space and the open space. The question was how to use space according to the director's vision in the presentation. The problem of the research was whether the director of the Iraqi filmmaker could see the variable in the architectural space Or the place or space within the exhibition between open and closed, through the formation of the vision of the external components of intellectual and aesthetic and aesthetic, and impact on the relationship between the actor and the recipient to produce a new aesthetic space, and then the purpose of research and importance and limits and terminology The seco

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Recantation By The Al-Zaher People And Its Effects in Derivation
...Show More Authors

nouns , because deriving these names will lead to eternity which is impossible, and restrict the derivation only in agent nouns from their verbs, and the adjective names from their adjectives with the condition of truth in derivation.
The derivation of “Allah” names was denied due to a creed thoughts, because saying that “Allah” names is derived will not describe the eternal essence of “Allah”, and if it were derived this will make “Allah” is a Compound from his essence and Attributes.
The Al-Zaher people had recant the derivation of the agent nouns by preventing the derivation of “Allah” names because it will make “Allah” is a Compound from his essence and Attributes.
The Al-Zaher people had recant from

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The regulatory climate in the government and private kindergarten children (Comparative Study)
...Show More Authors

The research problem boils question is there in Riyadh organizational climate that enables them to do their work properly and whether there are differences between the government and private Riyadh depending on the organizational climate has sought Find measure: 1 regulatory climate for kindergarten 2. The difference between government and private Riyadh depending on the organizational climate. Limited research on the (200) parameter of the Riyadh government and private parameters for the year (20,142,015) In order to achieve the research objectives the researchers built a regulatory climate in accordance with the scientific steps to build a psychological scales measure After the formulation of climate regulation paragraphs of the (30) p

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
The European Union and the Extremist Right Phenomenon: Brexit as a Model
...Show More Authors

The European Unit has never been affected by a serious phenomena as the phenomena of the advancing of the far right parties. Though these parties vary in their impact in their original countries, they agree on one important issue which is the deconstruction of the European unit and limiting its supernational powers. These increasing popular parties aim at more national independence in decision making away from the decisions taken by Brussels. Moreover, they criticize the financial and administrative corruption accompanied many of the rescuing procedures directed for example towards countries like Greece and Spain during the international economic crisis. This failure nourishes many of the negative feelings against the European unit which

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
The causal relationship between the agricultural exports and agricultural growth in Iraq
...Show More Authors

Preview PDF
Scopus
Publication Date
Thu Feb 04 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Study in the procedural provisions of the action consumption incidents A comparative study Under Iraqi Consumer Protection Act No. 1 of 2010.: Study in the procedural provisions of the action consumption incidents A comparative study Under Iraqi Consumer Protection Act No. 1 of 2010.
...Show More Authors

This research Sheds highlights the procedural protections that must be enjoyed by the consumer in the face of the product, which is the protection of no less dangerous than the substantive protection of our obligations and duties delivered by the legislature upon the product of consumer interest, what is the benefit of the right if the access road to him complicated, so know The consumer has a right to the face of the product, but leaves the claim, either to ignorance For access to this right either to the difficulty of connecting to him.
That this research modest attempt we tried through which to focus on the way to the consumer behavior of arrived right, as we tried to highlight the weaknesses and the complexity of the procedure to

... Show More
View Publication