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the challenges of accounting measurement of intangible assets of create additional value for the company and ways to address them
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   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.

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Publication Date
Fri Jan 01 2016
Journal Name
Iosr Journal Of Applied Physics (iosr-jap)
Influence of concentration on the structural, optical and electrical properties of TiO 2 : CuO thin film Fabricate by PLD
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In this work, Titanium oxide thin films doped with different concentration of CuO (0,5,10, 15,20) %wt were prepared by pulse laser deposition(PLD) technique on glass substrates at room temperature with constant deposition parameter such as : pulse (Nd:YAG), laser with λ=1064 nm, constant energy 800 mJ , repetition rate 6 Hz and No. of pulse (500). The structure , optical and electrical properties were studied . The results of X-ray diffraction( XRD) confirmed that the film grown by this technique have good crystalline tetragonal mixed anatase and rutile phase structure, The preferred orientation was along (110) direction for Rutile phase. The optical properties of the films were studied by UV-VIS spectrum in the range of (360-1100)

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Influence The Effectiveness of Compounds Produced From Algae Oscllatoria Princeps Agains t Bacteria and Detected of Some Fatty Acids
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In this study Oscillatoria princeps were isolated ،purified and identification
from water canal in Almustansiriah University . BG-11 culture media was used for
their cultivation in suitable laboratory conditions (25c°, 200μE/mP
2
P/sec) for 16:8 hrs.
Light: dark. Each culture was harvested at the end of exponential phase .Organic
solvents used for extraction was Chloroform: methanol at 2:1 to extract the crude
active Intracellular and Extracellular substances, and evaporated down to dryness.
Antibacterial activity of these different extracts were evaluated against 10 strains of
gram positive bacteria and gram negative bacteria, Agar diffusion method was used
in this evaluation. Results showed that the int

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Publication Date
Wed Oct 20 2021
Journal Name
Journal Of Engineering Research
Effect of several patterns of floating stone columns on the bearing capacity and porewater pressure in saturated soft soil
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One of the common geotechnical problems is the construction on soft soil and the improvement of its geotechnical properties to meet the design requirements. A stone column is one of the well-known techniques used to improve the geotechnical properties of soft soils. Sometimes thick layers of soft soil imposed the designer to use floating stone columns for improvement of such soil; in this case, the designer will be lost the end bearing of the stone column. In this study, the effects of several patterns of floating stone columns distribution under footing on the bearing capacity of soil and the distribution of excess porewater pressure are investigated. The soft soil used in this study has a very low undrained shear strength (cu) of

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Assessment of Histopathological Changes in the Liver and Spleen of Mice Infected with Salmonella typhi Following Treatment with Ciprofloxacin
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This study evaluated the toxicity of ciprofloxacin to spleen and liver when used for the treatment of mice infected with S. typhi for seven days. The dose concentration used in these experiments was 100mg/kg. Mice were divided into two groups . The first group (negative control) was not given ciprofloxacin, but rather a sterile phosphate buffer solution (PBS) as an alternative. Ciprofloxacin was administered to the second group. After seven days , the animals were sacrificed and organs (liver and spleen) were collected . The histopathological examination showed normal hepatocytes in the liver  and normal structure of  spleen cells in animals of control group . However, the treated group showed dilated and congested blo

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
The role of levan produced from pseudomonas fluorescens as antipathogenic substances and phagocytic enhancer against some of bacterial isolates
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Publication Date
Sat Jan 30 2021
Journal Name
Iraqi Journal Of Science
Design and Characterization of New Dinuclear Macrocyclic Dithiocarbamate Complexes by the Preparation of a Free Ligand Derived from Isopropylamine
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The synthesis and structural characterization of new dithiocarbamate (DTC) ligand and some of its dinuclear transition metal complexes are described. The free dithiocarbamate ligand was prepared through several synthetic routes, including Schiff-base formation. The reaction of 2-aminopropane with terephthaldehyde leads to the formation of Schiff_base which is reduced by methanolic NaBH4 to the corresponding secondary diamine. Diamine( N,N'_ (1,4 phenylenebis (methylene)) bis(propan-2 amine))  reacts with (CS2) in a basic solution of (KOH) to provide the corresponding bis(dithiocarbamate) free_ligand, which undergoes complexation with the appropriate metal   (II) chlori

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Publication Date
Wed Jan 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Influence of Caries Infiltrant Combined with and without Conventional Adhesives on Sealing of Sound Enamel (In Vitro Study)
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Background: The formation of white spot lesions around fixed orthodontic attachments is a common complication during and after fixed orthodontic treatment, which hinders the result of a successfully completed orthodontic treatment. The aim of the study was to assess the effectiveness of the Caries Infiltrant (ICON®) on prevention of caries on the smooth enamel surface when applied alone or combined with conventional adhesives. Materials and methods: Seventy eight human premolar enamel discs were randomly assigned to six groups (n=13). The discs were etched and treated with resins of different monomer content forming the following groups: (1)Untreated etched samples served as the negative control, (2) ICON® (DMG), (3) Adper™ S

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Terrorism and its impact on the right of Human in development - A study case of ISIS (Daesh) in Iraq
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       Iraq is one of the most important countries in the world that has received its share of terrorist acts by the terrorist organization the Islamic State of Iraq and al-Sham (ISIS), which has caused instability, especially during the period of ISIS's control of seven Iraqi provinces (2014-2017). This stage has caused a decline in the levels of human and economic development and its inconsistency with the capabilities and needs of the Iraqi population. Therefore, this study aims to investigate the hypothesis that there is a close relationship between the decline in development in Iraq and the brutal practices of ISIS that it committed during his period of control over many Iraqi cities and regions. This study used several method

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Publication Date
Wed Jan 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of nutritional status on arch width and length of primary teeth among five years old kindergarten children
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Background: In human life, malnutrition may adversely affect various aspects of growth at different stages of life. Teeth are particularly sensitive to malnutrition. Malnutrition may affect odontometeric measurement involving arch width and length of primary dentition. The aim of this study is to estimate the effect of nutrition on arch width and length dimension measurements among children aged 5 years old. Material and methods: This study was conducted among malnourished group in comparison to well-nourished group matching with age and gender. The present study included 158 children aged 5 years (78 malnourished and 80 well-nourished). The assessment of nutritional status was done by using three nutritional indicators, namely Height-for-a

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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Effect of Irradiation on Structural and Optical Properties of (CdO) Thin Films that Prepared by Spray Pyrolysis
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In this research, the study effect of irradiation on structural and optical properties of thin film (CdO) by spray pyrolysis method, which deposited on glasses substrates at a thickness of (350±20)nm , The flow rate of solution was 5 ml/min and the substrate temperature was held constant at 400˚C.The investigation of (XRD) indicates that the (CdO) films are polycrystalline and type of cubic. The results of the measuring of each sample from grain size, micro strain, dislocation density and number of crystals the grain size decreasing after irradiation with gamma ray from(27.41, 26.29 ,23.63)nm . The absorbance and transmittance spectra have been recorded in the wavelength range (300-1100) nm in order to study the optical properties.

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