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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
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Measurement of radionuclides in imported Coffee Consumed in Basra southern of Iraq and estimation of its annual effective dose
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Radioactive elements were identified in samples of imported coffee consumed in the province of Basra using gamma spectrometry SAM940TM. It is a scintillation detector of NaI(Tl) crystal and the dimensions of 2×2 inch. We have identified specific concentration As(Bq/kg) and annual effective dose D(Sv/y) for radioactive elements (_^40)K, (_^131)I, (_^134)Cs and (_^137)Cs. The estimated average effective dose for adults from coffee samples were found to be 0.037mSv/y, 88.434nSv/y, 46.909nSv/y, 27.212nSv/y for ((_^40)K,(_^131)I,(_^134)Cs,(_^137)Cs) respectively. The present results of the study revealed that the radioactivity was relatively low in the coffee and within the permissiblelimit.

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Using Fuzzy Games Theory to Determine the optimal Strategy for The Mobile Phone Networks in The Baghdad And Basra governorates
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      The objective of this research is employ the special cases of  function  trapezoid in the composition of fuzzy sets to make decision within the framework of the theory of games traditional to determine the best strategy for the mobile phone networks in the province of  Baghdad and Basra, has been the adoption of different periods of the  functions belonging to see the change happening in the matrix matches and the impact  that the strategies  and decision-making  available to each player and the impact on  societ

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Publication Date
Fri Jan 15 2021
Journal Name
Plant Archives
AN ECONOMIC STUDY TO MEASURE THE IMPACT OF THE MAIN VARIABLES ON RURAL POVERTY IN IRAQ FOR THE PERIOD 1990-2019
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The evaluation a proposed strategy for the Ministry of Planning for the years 2018-2022 .
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abstract

the research discussed a stage of strategic management. The strategic of the evaluation of the proposed strategy through feedback is to ensure that it is implemented with the least possible variation. The research aims at evaluation  a proposed strategy for the Ministry of Planning for the years 2018-2022 in line with the orientations of the state, taking into account the surrounding environmental conditions. It relies on scientific bases and steps to formulate the strategy The extent of the strategy suitability was tested through a set of statistical means and its objectivity was verified through a survey of a number of specialized experts who were selected in accordance with the principle

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Publication Date
Fri May 19 2023
Journal Name
Revista Iberoamericana De PsicologÍa Del Ejercicio Y El Deporte
The Effect of a Training Curriculum According To the Physiological Index and the Transitional Speed of the 100m Hurdles Runner
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Recently, that there has been a decline in the levels of female players for this event in recent years compared to developments in the world, as this activity depends to achieve the highest level of performance on the physical capabilities and physiological indicators of the player who It is reflected in the achievement, which results in the loss of time for Iraqi female runners compared to the world champions in the (100) meter hurdles competition, which reflects on the level of achievement. The two researchers used the experimental approach in addressing the research problem, and the experimental design used the method of the two equal groups, the two experiments with the pre and post-tests. Female runner and second experimental group (4)

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Scopus
Publication Date
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Requirements for Developing the Technical Capabilities of Agricultural Extension Service Providers to Face the Effects of Climate Change in Baghdad Province
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Abstract<p>The aim of the research is to determine the requirements for developing the technical capabilities of the agricultural extension service providers to face the effects of climatic changes in Baghdad Governorate, to achieve the goal of the research and in order to obtain the respondents’ approval of the requirements (28) requirements were identified in the light of the literature and studies related to the subject and the opinions of specialists to develop the technical capabilities of the agricultural extension service providers distributed on two axes (the ability to know the effects of climate changes, the ability to know the practices to reduce the effects of climate changes). The</p> ... Show More
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Publication Date
Wed Nov 15 2023
Journal Name
Dirasat: Human And Social Sciences
Media Usage for Pope Francesco's Visit to Iraq March 5, 2021 (A Semiotic Study of the Photograph Welcoming Of the Pope)
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Objectives: The research aims to highlight the semiotic approach and apply it to a photograph of the Pope's reception at Baghdad International Airport, published on the page of the Media Office of Iraqi Prime Minister Mustafa Al-Kazemi in the Twitter application, in order to study its components, analyze its contents and clarify its implications, as well as approach the image as a political and media act. Methods: The stages of research were accomplished by "investigation, observation, and analysis", and the dismantling of the composition of the photograph, thus revealing the hidden and hidden aspects, relying on the semiotic approach to analysis. Results: The study showed that the ideas and meanings included in the image in form

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Publication Date
Tue Dec 10 2019
Journal Name
Biochemical And Cellular Archives
THE EFFECT OF ADDING DIFFERENT LEVELS OF GREEN TEA POWDER (CAMELLIA SINENSIS) TO THE DIET ON PRODUCTIVE PERFORMANCE FOR MEAT BROILERS
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This study has been carried out in the Station of Poultry Researches which is affiliated to the General Office of Agricultural Researches / Ministry of Agriculture during the period from 01/04/2018 to 14/05/2018 there are 300 one day old chick of type (Ross 308) used in this study, and has been fed on diets which green tea powder (Camellia sinensis) has been added to it with the levels 0.5 , 1 , 1.5 , 2 g/kg as a feed for the treatments T 2 , T 3 , T 4 and T 5 respectively and compared to the control treatment T 1 which is devoid of addition, every treatment included three replicates each one has 20 birds in order to study the effect of adding a various levels of green tea powder (Camellia sinensis) to the diet on the productive performance

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Social and cultural factors leading to the marriage of minors
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This paper deals with the most important factors leading to child marriage and the importance of the study shed light on the factors leading to the marriage of minors than to underage marriage of repercussions on society and on the individual and household level, and thus its effects on the development of Almrah Battabarha half of society Vsba minors hinders progress Almrah and deprive of her childhood and deprive them of education leading to the spread of illiteracy , in addition to the marriage of minors having psychological risks, health and social girl and the family together.
The objectives of the study focused on identifying the socio and cultural factors leading to the marriage of minors, and highlights the marriage Alqaasratal

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The rule of need relegates to necessity controls and applications
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Summary
This research is included in the study of one of the most important rules of jurisprudence, which is (necessity descends the status of necessity, controls and applications) branching from the major rule (hardship brings facilitation) and since the jurisprudential rule is defined as knowledge of a total or majority rule that applies to all its parts. He has to know all the branches that fall under him, which leads to understanding Sharia, controlling jurisprudential issues and linking them to its rules, so that no contradiction occurs, and he has the jurisprudential faculty that he promotes in consideration and diligence. And what is meant by need: is what is lacking in terms of expansion and raising the distress that often lea

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