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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
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Science
The Improved Sand characterization of Mafe Field of Niger Delta by integrated well logs information and 3D seismic data
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     Well log rock physics and seismic facies analysis was carried out with a view to enhancing reservoir sand characterization of Mafe Field of Niger Delta. Lithofacies were identified using suites of well logs and correlated across the block. Rock properties were estimated from wireline logs using empirical methods. Vp-porosity crossplot was used to characterize the delineated sandstone reservoirs by comparing observed clusters and trends with various rock physics models. Seismic attribute analysis was employed to detect lateral changes in lithology across the field. Reservoir A is a relatively clean sand, with low average volume of shale of 0.4, average thickness of 55m, good average porosity of 0.

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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Calculation of the Magnetic Dipole and Electric Quadrupole Moments of some Sodium Isotopes using Shell Model with Skyrme Interaction
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         In the present work, the magnetic dipole and electric quadrupole moments for some sodium isotopes have been calculated using the shell model, considering the effect of the two-body effective interactions and the single-particle potentials. These isotopes are; 21Na (3/2+), 23Na (3/2+), 25Na (5/2+), 26Na (3+), 27Na (5/2+), 28Na (1+) and, 29Na (3/2+). The one-body transition density matrix elements (OBDM) have been calculated using the (USDA, USDB, HBUMSD and W) two-body effective interactions carried out in the sd-shell model space. The sd shell model space consists of the active 2s1/2, 1d5/2,

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Publication Date
Sun Jan 01 2023
Journal Name
Sport Tk - Revista Euro Americana De Ciencias Del Deporte
Analysis of the amount of lost fluids, some blood components and mineral salts in volleyball under hot weather conditions
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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Therapeutic Use of Silymarin in the Management of Suspected Renal and Hepatic Injury Produced by NSAIDs in Osteoarthritis Patients
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Long-term use of non-steroidal anti-inflammatory drugs (NSAIDs) mostly associated with renal and hepatic adverse effects, and the adjunct use of compounds with potent protective effects, like silymarin, may be one of the choices to avoid these effects. This project was designed to evaluate the protective effect of silymarin against the suspected renal and hepatic injury induced with long term use of NSAIDs; 220 patients with osteoarthritis were randomized into 5 groups and treated with either silymarin 300mg/day alone, piroxicam 20mg/day alone, meloxicam 15mg/day alone or the combination of each of them with silymarin for 8 weeks. The renal and hepatic functions were evaluated before starting treatment and after 8 weeks including assessm

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Publication Date
Thu Oct 01 2020
Journal Name
International Communications In Heat And Mass Transfer
Thermal behaviour of the flow boiling of a complex nanofluid in a rectangular channel: An experimental and numerical study
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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Synthesis, Characterization of Chitosan para- hydroxyl Benzaldehyde Schiff Base Linked Maleic Anhydride and the Evaluation of Its Antimicrobial Activities
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Current research included preparation, characterization of some new chitosan- hydroxy benzaldehyde-Schiff bases with maleic anhydride. The present study aimed to the synthesis and characterization of novel chitosan Schiff base compounds using para- hydroxy benzaldeh and maleic anhydride. The  derivative of the  schiff-chitosan base, which is associated with different drugs, has been replaced with   different  amino  and  hydroxy  drugs.  The derivative is characterized by different analytical techniques. The results of FT-IR studies clearly indicate construction of the chief amine group in chitosan and the emergence of new bands that correspond to the association of maleic anhydride with the chitosan base. TGA, 1

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Publication Date
Mon Jan 01 2018
Journal Name
Front Public Health
Association of Cytochrome CYP1A1 Gene Polymorphisms and Tobacco Smoking with the Risk of Breast Cancer in Women from Iraq
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Background: CYP1A1 gene polymorphisms and tobacco smoking are among several risk factors for various types of cancers, but their influence on breast cancer remains controversial. We analyzed the possible association of CYP1A1 gene polymorphisms and tobacco smoking-related breast cancer in women from Iraq. Materials and methods: In this case-control study, gene polymorphism of CYP1A1 gene (CYP1A1m1, T6235C and CYP1A1m2, A4889G) of 199 histologically verified breast cancer patients' and 160 cancer-free control women's specimens were performed by using PCR-based restriction fragment length polymorphism. Results: Three genotype frequencies (TT, TC, and CC) of CYP1A1m1T/C appeared in 16.1, 29.6, and 54.3% of women with breast cancer, respectiv

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Scopus
Publication Date
Fri Nov 07 2014
Journal Name
Chemistry And Materials Research
Synthesis and Charactrization of New Schiff Base Derived from PVA and Erythroascorbic Acid Derivative and Study Its Effect on the Activity of ACh Enzyme (In Vitro)
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Schiff base derived from PVA and Erythroascorbic acid derivative (pentulosono-ɣ-lactone-2, 3-enedianisoate) was synthesized and characterized by Thin Layer Chromatography (TLC) and FTIR spectra, aldehyde was also characterized by (U.V-Vis), 1HNMR, 13CNMR and mass spectra. The inhibitory effect of prepared polymer on the activity of human serum Cholinesrerase has been studied in vitro. The polymer showed a remarkable activity at low concentration (4.5*10-3 – 4.5*10-8 M).

Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
SiCi_xNxthin films preparation by TEA-Co2 Laser induced Vapor-phase reaction and study of the nature of chemical bonds and some their electrical and optical properties
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A pulsed (TEA-0O2) laser was used to dissociate molecules of silane ethylene (C2I-14) and ammonia (NH3) gases, through collision assisted multiple photon dissociation (MPD) to deposit(SiC i_xNx) thin films, where the X-values are 0, 0.13 and 0.33, on glass substrate at T,----648 K. deposition rate of (0.416-0.833) nm/pulse and thickness of (500-1000)nm .Fourier transform infrared spectrometry (FT-IR) was used to study the nature of the chemical bonds that exist in the films. Results revealed that these films contain complex networks of the atomic (Si, C, and N), other a quantity of atomic hydrogen and chemical bonds such as (Si-N, C-N, C-14 and N-H).Absorbance and Transmittance spectra in the wavelength range (400-1100) nm were used to stud

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Study of the Interaction Effect Between Parsley Petroselinum crispum and Cadmium on Lipid Profile, Lipid Peroxidation and Catalase Activity of Albino Mice Males' Liver and Kidney
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This study was designed to investigate the effect of different cadmium concentrations on albino mice males' oxidative balance through lipid profile, malondialdehyde (MDA) concentration and catalase (CAT) activity estimation in liver and kidney. Parsley Petroselinum crispum was chosen to detect its effect as a natural antioxidant.
Five groups of albino mice males (10 mice each) were treated with (0.0, 0.25, 0.5, 0.75 and 7.5) mg Cd/kg b.w. orally by using gavages needle for 60 days according to 5 days/week protocol, another five mice groups were treated with the same cadmium concentrations mentioned above and 0.1 ml of parsley Petroselinum crispum juice.
The results showed an adverse effect of cadmium on mice oxidative balance, whil

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