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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 Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
Degree of Availability of the Integrated Preparation Criteria inArabic Language Teachers’ Preparation Program in Syrian Universities from the Educational Qualification Diploma Students’ Viewpoint
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The study aimed to know the degree of availability of integrated preparation criteria in the Arabic Teacher training Program in Syrian universities from the viewpoint of university students of the Educational qualification diploma, and the degree of availability of these standards in the outputs of the preparation program. To achieve the Goals of the study, a list of integrated preparation criteria was prepare comprising (110) indicators, distributed to (11) criteria. The list was applied to a randomly chosen sample of (45) educational qualification diploma students. The results of the study showed that the Standards for integrated preparation are provided in a medium degree overall in the program for preparing teachers of Arabic languag

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Publication Date
Fri Sep 19 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of different oral hygiene regimens on the quantity of cariogenic plaque on orthodontic bands with different attachments (A clinical photographic study)
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Background: Fixed orthodontic appliances impede the maintenance of oral hygiene and result in plaque accumulation leads to enamel demineralization caused by acids produced by bacteria. Studies on plaque control strategies in orthodontic populations are limited. This might be caused by difficulties in the quantitative evaluation of dental plaque because the teeth have various levels of bracket coverage, and different tooth sizes and malocclusions, making the traditional categorical indices complex. The present study aims to evaluate the effect of different hygiene protocols on plaque quantity on bands with different attachments. Materials and method: Twenty patients had four bands within the orthodontic appliance. Then randomly divided into

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Planner And Development
The impact of population density in sustainable housing - An applied study in the city of Baghdad (Mahalla 817), Al-Bayaa as a model
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Population density represents an important indicator for determining the growth of the size of urban areas. Population density has a direct impact on the quality of life, and its excessive rise may lead to the deterioration of basic service facilities. The problem of the research is that the increase in the total population densities of the residential neighborhood may reflect negatively on the nature of the services provided to the residents in these shops, and thus the failure to achieve sustainability in the residential locality. The research assumes that the increase in population densities negatively affects the achievement of sustainability in the residential neighborhood.

 

      

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
The Degree of Secondary School Managers' Practice of Servant Leadership in Gaza from the Teachers’ Perspective : رندة عيد شرير, و سحر محمد حرب
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Abstract

The study aims to know the degree of secondary school managers' practice of servant leadership in Gaza from their teachers’ perspective. It further aims to examine whether there are any statistically significant differences at (α 0.05≥) between the means of the study sample’s members attributed to variables such as (gender, educational qualification, and years of experience). To achieve the objectives of the study, the study adopted the descriptive survey method, using a questionnaire consisting of (30) items distributed to four domains: (workers service, ethical dealing, motivation & influence, and building an organized, integrated society). Then, the questionnaire was distributed to  t

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Publication Date
Wed Jul 30 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Comprehensive Molecular Profiling of the 3′UTR Region of the CEBPA Gene in Iraqi Patients with Acute Myeloid Leukemia Reveals Novel Regulatory Variants
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Background: Acute myeloid leukemia (AML) is a genetically heterogeneous leukemia characterized by abnormal myeloid blast accumulation, disrupting normal hematopoiesis and leading to rapid progression. Objective: To investigate SNPs within the 3’UTR of the CCAAT/enhancer-binding protein alpha (CEBPA) gene and its association with AML in Iraqi patients. Methods: The study was carried out on 120 AML patients classified into newly diagnosed, induction chemotherapy, and consolidation chemotherapy stages (40 each), and 40 individuals as a control group. Genomic DNA was extracted from AML patients and controls, followed by PCR amplification and Sanger sequencing of the 3’UTR region of the CEBPA gene. The AML patients were characterized

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Publication Date
Fri Sep 19 2025
Journal Name
Journal Of Physical Education
Motivation and Self – Confidence and their relation to Routine Performance on Parallel Bars in Men’s Artistic Performance
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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of Physical Education
Motivation and Self – Confidence and their relation to Routine Performance on Parallel Bars in Men’s Artistic Performance
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The research aimed at identifying the relationship between motivation and self–confidence on the performing routines in the parallel bar. The researchers used the descriptive method on (480) thirds year college of physical education and sport sciences/ university of Baghdad students. The data was collected and treated using proper statistical operations to conclude that there is a high correlation relationship between motivation and self-confidence with routine performance on parallel bars. In addition to that, the researchers concluded that third-year students have high motivation and self – confidence and there is a positive relationship between motivation, self-confidence, and routine performance on parallel bars.

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
A Study the Effect of TiO2 Nanoparticles Combination with Antibiotics and Plant extracts Against Some Gram Negative Bacteria
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Titanium dioxide TiO2 has been widely utilized in cleaning and sterilizing material for many clinical tools sanitary ware, food tableware and cooking and items for use in hospitals. Titanium dioxide TiO2 non toxicity and long term physical and chemical stability. It has been widely used decomposition of organic compounds and microbial organisms such as cancer cell, viruses and bacteria as well as its potential application in sterilization of medical devices. The aim of the study the effect of titanium dioxide TiO2 on some Gram negative bacteria and study their effects on some virulence factors and chromosomal DNA.In this study, we obtained (E. coli ? Proteus mirabilis, Proteus vulgaris ? Pseudomonas aeruginosa ? Klebsiella pneumonia and Ac

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Publication Date
Wed Jan 01 2014
Journal Name
Int. J. Adv. Res
Antibacterial activity of parsley and celery aqueous extract on the isolated bacteria from children UTI in Erbil city‏
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Publication Date
Fri Oct 06 2023
Journal Name
Journal Of The Pakistan Medical Association
The role of Tumour Necrosis Factor Alpha (TNF-ALPHA) serum level and genetic polymorphisms with cutaneous leishmania infections
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Objective: To assess the role of tumour necrosis factor alpha level and genotyping in susceptibility to leishmaniasis.Method: The case-control study was conducted from March to July 2021 at Baqubah Teaching Hospital, Diyala, Iraq,and comprised patients of cutaneous leishmaniasis in group A and healthy controls in group B. The serum level andsingle nucleotide polymorphisms of tumour necrosis factor-alpha rs41297589 and rs1800629 were compared betweenthe groups. Data was analysed using SPSS 28.Results: Of the 150 subjects, there were 75(50%) in group A; 39(52%) males and 36(48%) females with mean age23.91±13.14 years. The remaining 75(50%) subjects were in group B; 38(50.7%) males and 37(49.3%) females withmean age 22.84±4.35 years.

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