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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 Jun 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Plasma-Activated Water and Direct Plasma on Enterococcus faecalis Bacteria for Disinfection of Tooth Root Canal
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     This research studies the effect regarding two plasma types, plasma jet and plasma-activated water (PAW), on tooth root canal bacteria Enterococcus faecalis. The plasma jet works with argon gas, and it is generated by a power supply that operates at alternating high voltages in the form of a sinusoidal wave with peak-to-peak value of about 12 kV at a frequency of 30 KHz and its power is about 200 watts. This plasma was utilized directly to treat the tooth canal and indirectly by activating the water that was used later for treating the Enterococcus faecalis bacteria that are present in the tooth root. Pure distilled water was treated by plasma jet for one hour at flow rate 1 . Plasma water activated by plasma contains

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Publication Date
Thu Dec 09 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and In vitro Characterization of Aceclofenac Nanosuspension (ACNS) for Enhancement of Percutaneous Absorption using Hydrogel Dosage Form
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         Aceclofenac (AC) is an orally active phenyl acetic acid derivative, non-steroidal anti-inflammatory drug with exceptional anti-inflammatory, analgesic and antipyretic properties. It has low aqueous solubility, leading to slow dissolution, low permeability and inadequate bioavailability. The aim of the current study was to prepare and characterize AC-NS-based gel to enhance the dissolution rate and then percutaneous permeability. NS.s were prepared using solvent/antisovent precipitation method at different drug to polymer ratios (1:1, 1:2, and 1:3) using different polymers such as poly vinyl pyrrolidone (PVP-K25), hydroxy propyl methyl cellulose (HPMC-E5) and poloxamer® (388) as stabilizer

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Phase Fitted And Amplification Fitted Of Runge-Kutta-Fehlberg Method Of Order 4(5) For Solving Oscillatory Problems
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In this paper, the proposed phase fitted and amplification fitted of the Runge-Kutta-Fehlberg method were derived on the basis of existing method of 4(5) order to solve ordinary differential equations with oscillatory solutions. The recent method has null phase-lag and zero dissipation properties. The phase-lag or dispersion error is the angle between the real solution and the approximate solution. While the dissipation is the distance of the numerical solution from the basic periodic solution. Many of problems are tested over a long interval, and the numerical results have shown that the present method is more precise than the 4(5) Runge-Kutta-Fehlberg method.

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Publication Date
Mon Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synthesis and Characterization of Nano Y Zeolite Using MWCNT as Media for Crystal Growth
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   The present research was conducted to synthesis Y-Zeolite by sol-gel technique using MWCNT (multiwalled carbon nanotubes) as crystallization medium to get a narrow range of particle size distribution with small average size compared with ordinary methods. The phase pattern, chemical structure, particle size, and surface area were detected by XRD, FTIR, BET and AFM, respectively. Results shown that the average size of Zeolite with and without using MWCNT were (92.39) nm and (55.17) nm respectively .Particle size range reduced from (150-55) nm to (130-30) nm. The surface area enhanced to be (558) m2/g with slightly large pore volume (0.231) km3/g was obtained. Meanwhile, degree of crystallization decrease

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Publication Date
Fri Feb 15 2019
Journal Name
Journal Of Theoretical And Applied Information Technology
A system for rapid localization and intensity evaluation of saponins accumulation in plant tissues
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A fluorescence microscopy considered as a powerful imaging tool in biology and medicine. In addition to useful signal obtained from fluorescence microscopy, there are some defects in its images such as random variation in brightness, noise that caused by photon detection and some background pixels in the acquired fluorescence microscopic images appear wrongly auto-fluorescence property. All these practical limitations have a negative impact on the correct vision and analysis of the fluorescent microscope users. Our research enters the field of automation of image processing and image analysis using image processing techniques and applying this processing and analysis on one of the very important experiments in biology science. This research

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Scopus
Publication Date
Fri Oct 01 2021
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Design and implementation of silicon single-photon avalanche photodiode modeling tool for QKD systems
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Single-photon detection concept is the most crucial factor that determines the performance of quantum key distribution (QKD) systems. In this paper, a simulator with time domain visualizers and configurable parameters using continuous time simulation approach is presented for modeling and investigating the performance of single-photon detectors operating in Gieger mode at the wavelength of 830 nm. The widely used C30921S silicon avalanche photodiode was modeled in terms of avalanche pulse, the effect of experiment conditions such as excess voltage, temperature and average photon number on the photon detection efficiency, dark count rate and afterpulse probability. This work shows a general repeatable modeling process for significant perform

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Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Engineering
Evaluation of ANFIS and Regression Techniques in Estimating Soil Compression Index for Cohesive soils
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Generally, direct measurement of soil compression index (Cc) is expensive and time-consuming. To save time and effort, indirect methods to obtain Cc may be an inexpensive option. Usually, the indirect methods are based on a correlation between some easier measuring descriptive variables such as liquid limit, soil density, and natural water content. This study used the ANFIS and regression methods to obtain Cc indirectly. To achieve the aim of this investigation, 177 undisturbed samples were collected from the cohesive soil in Sulaymaniyah Governorate in Iraq. Results of this study indicated that ANFIS models over-performed the Regression method in estimating Cc with R2 of 0.66 and 0.48 for both ANFIS and Regre

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Publication Date
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of penetration Rate and cost with Artificial Neural Network for Alhafaya Oil Field
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Prediction of penetration rate (ROP) is important process in optimization of drilling due to its crucial role in lowering drilling operation costs. This process has complex nature due to too many interrelated factors that affected the rate of penetration, which make difficult predicting process. This paper shows a new technique of rate of penetration prediction by using artificial neural network technique. A three layers model composed of two hidden layers and output layer has built by using drilling parameters data extracted from mud logging and wire line log for Alhalfaya oil field. These drilling parameters includes mechanical (WOB, RPM), hydraulic (HIS), and travel transit time (DT). Five data set represented five formations gathered

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Distributed Heuristic Algorithm for Migration and Replication of Self-organized Services in Future Networks
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Nowadays, the mobile communication networks have become a consistent part of our everyday life by transforming huge amount of data through communicating devices, that leads to new challenges. According to the Cisco Networking Index, more than 29.3 billion networked devices will be connected to the network during the year 2023. It is obvious that the existing infrastructures in current networks will not be able to support all the generated data due to the bandwidth limits, processing and transmission overhead. To cope with these issues, future mobile communication networks must achieve high requirements to reduce the amount of transferred data, decrease latency and computation costs. One of the essential challenging tasks in this subject

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Bacteriological assessment for cleaning and sanitizing of domestic milking equipment by using ozonated water
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A total of 20 raw milk samples were used as the fouling agent for evaluating the bacteriological effectiveness of cleaning and sanitizing of domestic milking equipment by using ozonated water at 0.5 ppm comparing to the warm water at 55! for 5 minutes respectively. The mean values of total aerobic bacteria, Coliform and E.coli that present on the plastic and stainless-steel containers after using the raw milk as fouling agent were 3.4×10-6 , 6.7x10-5 and 5.8×10-3 cfu/cm2 respectively , after cleaning the stainless steel containers by the ozonated water the mean values of total aerobic bacterial counts, Coliforms and E.coli bacteria were reduced to 1.2×10-6, 4.7×10-5 and 3.3×10-3 CFU/cm2 respectively. while after cleaning by the warm wa

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