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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
Mon May 01 2023
Journal Name
Human Gene
The G allele of the ADAM33 T1 polymorphism (rs2280091) is a risk factor associated with asthma severity among the Iraqi Arab population
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Background: The gene encoding a disintegrin and metalloproteinase domain 33 (ADAM33) is known to be associated with asthma in different ethnic groups. In Iraq, among the Arab ethnic background, this association has not yet been highlighted. Methods: One hundred and ninety-two asthmatics were examined; 118 males and 74 females (mean age 38.23 ± 9.13 years). The control group was 183; 110 males and the rest were females. The SNP of rs2280091 A/G (T1) was studied here to determine adam33 genotyping status using polymerase chain reaction–restriction fragment length polymorphism (PCR–RFLP). The level of total IgE was measured using enzyme-linked immunosorbent assay (ELISA). Results: Significant differences (p = 0.004) in the frequencies of

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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
Counter Psychological Warfare in the partisan press during the operations of Mosul liberation: An analytical study in the “Tareek Al Shaab” Newspaper
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The research aims to monitor the methods of Counter psychological warfare in the Iraqi press during the operations to liberate Mosul from the control of the terrorist organization ISIS.The research used the survey method, and “Tareek Al Shaab” Newspaper as a research sample, chosen according to the systematic random sample.
The research reached the following results:
1- The Communicator’s relied on the contents of the counter-psychological warfare and its methods in the battle of “Qadimun Ya Naynawa” used in the newspaper. The methods used were labels assigning such as : inevitable victory, prodding and morale, consensus, breaking of opposition morale, stereotyping, demonization of the opponent

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Publication Date
Thu Oct 25 2018
Journal Name
Al–bahith Al–a'alami
Image of relief organizations for displaced Iraqis
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This research aims to know the intellectual picture the displaced people formed about aid organizations and determine whether they were positive or negative, the researchers used survey tool as standard to study the society represented by displaced people living in Baghdad camps from Shiites, Sunnis, Shabak, Turkmen, Christians, and Ezidis.
The researcher reached to important results and the most important thing he found is that displaced people living in camps included in this survey hold a positive opinion about organizations working to meet their demands but they complain about the shortfall in the health care side.
The research also found that displaced people from (Shabak, Turkmen, and Ezidi) minorities see that internati

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Appearances of family Disintegration for Delinquency females
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Family social institution mission in the community, if and repaired Magistrate society and often lead that institution a positive role in the socialization, but a variety of factors ailing infect system family Vtfkdh role effective and influential in society and stands at the forefront of those factors disintegration family, whether caused by the death of one or both parents, divorce or separation, or whether the result of domestic weakness and poor family behavioral practices. And gaining the study of great importance and that the scarcity of studies that address the problem of delinquency female, is no secret that stand on the fact the role of disintegration family in the events of that problem will help and a large degree in the devel

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Publication Date
Sun Dec 31 2000
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Production of Castor Oil for Medical Uses
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Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Applications of GIS for Bridges Maintenance Service
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Abstract<p>AThe Bridge Maintenance Management System (BMMS) is an application system that uses existing data from a Bridge Management System database for monitoring and analysis of current bridges performance, as well as for estimating the current and future maintenance and rehabilitation needs of the bridges. In a transportation context, the maintenance management is described as a cost-effective process to operate, construct, and maintain physical money. This needs analytical tools to support the allocation of resources, materials, equipment, including personnel, and supplies. Therefore, Geographic Information System (GIS) can be considered as one tool to develop the road and bridge maintenanc</p> ... Show More
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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
Failure of Comedy in Waiting for Godot
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Many critics suggest that Beckett’s early plays are comic because they focus their analyses on the use comic elements. Waiting for Godot is one of Beckett’s early plays, and it has been heavily analyzed and read as a comic text partly because its subtitle is “a tragicomedy in two acts” and also because of the comic techniques used in the play. The present paper, however, attempts to read the play as a piece in which comedy fails to produce any effects on the characters who remain apparently very desperate and frustrated throughout the play. The characters perform different comic acts, but they do not really feel amused or entertained. The paper suggests that the acts these characters put on stage are only means to pass t

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Publication Date
Sun Jul 01 1990
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SYSTEMATIC LIST OF COCCINELLIDAE RECORDED FOR IRAQ
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The following list comprises sixty-one species and subspecies of coccine¬llid beetles belonging to twenty-two genera distributed among six tribes in three subfamilies. All the species and subspecies have been recorded for Iraq. The categories have been arranged systematically according to Korschefsky's (1931) catalogue.

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Derivation of Operation Rule for Ilisu Dam
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Tigris River water that comes from Turkey represents the main water resource of this river in Iraq. The expansion in water river implementations has formed a source of trouble for the workers in the water resources management field in Iraqi. Unfortunately, there is no agreement between Iraq and Turkey till now to share the water of this international river. Consequently, the optimal operation of water resources systems, particularly a multi-objective, multi-reservoir, is of the most necessity at the present time.

 In this research two approaches, were used the dynamic programming (DP) approach and simulation model to find the optimal monthly operation of Ilisu Dam (from an Iraqi point of view) through a comp

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Publication Date
Wed Apr 12 2023
Journal Name
Periodical Of Engineering And Natural Sciences
Digital citizenship for faculty of Iraqi universities
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