Preferred Language
Articles
/
jeasiq-758
the challenges of accounting measurement of intangible assets of create additional value for the company and ways to address them
...Show More Authors

   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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Nov 01 2021
Journal Name
Archives Of Razi Institute
Effect of Leishmania major infection on the expression of TGF beta in murine
...Show More Authors

Leishmania major is a protozoan parasite that causes cutaneous Leishmaniasis disease in human beings and animals. The disease is prevalent in tropical and semitropical countries and has great health importance. The present study aimed to identify the histological changes in the organs infected with L. major and to provide a sophisticated diagnostic method for infection through detecting TGF-β cytokine by immunohistochemistry technique(IHC) from October 2020 to January 2021. A total of 40 samples of paraffin blocks were used for different organs including skin, spleen, liver, kidney, and heart of male and female BALB/c mice, aged 6-8 weeks, which were previously infected subcutaneously with L. major promastigotes at a dose of 1×107 promast

... Show More
Preview PDF
Publication Date
Thu Sep 03 2020
Journal Name
Al-kindy College Medical Journal
Unusual Location of Giant Cell Tumor of the Tendon Sheath .. A Case Report
...Show More Authors

Locking of the knee is a one of the commonest orthopedic outpatient presentation. This patient usually need magnetic resonance imaging (MRI) when there is suspected lesion in the soft tissue clinically. Meniscal tears is the first differential diagnosis when accompany with painful knee. (1, 2)
Giant cell tumor (GCT) is benign a localized nodular tenosynovitis often occur in the tendon sheath , Mostly involve the hand tendons in middle age group between 30 and 50 years old , female affect more than male.(3,4) The WHO defines two well-known kinds of giant cell tumor: (1) pigmented villonodular synovitis ( generalized type), which mainly involve the joints of the lower limb and (2) giant cell tumor of the tendon sheath ( localized type)

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study of the Protective Effects of Benfotiamine Against CCl4-Induced Hepatotoxicity in Rats
...Show More Authors

Liver is considered as the first target for the toxic effects of toxins and other xenobiotics, and this can be attributed to its role as a site which receive all absorbed xenobiotics from the gastrointestinal tract and its role as a major site for biotransformation of xenobiotics. The present study was designed to evaluate the possible hepatoprotective effect of benfotiamine against CCl4-induced hepatotoxicity in rats. The study was conducted on 48 male albino rats; the animals were allocated into 8 groups (6 rats in each group) and treated as follow: 4 groups treated with oral doses of either normal saline, benfotiamine (100 mg/kg), thiamine (100 mg/kg), N-acetylcystein (400 mg/kg) only without induction of hepatic damage. Th

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
Development of a Blueprint Impact System of the risks on construction projects Implementation
...Show More Authors

In Production and Operations Management the specialists  have  tried to develop a strategy to counter the risks arising from the activities of the organization and of waste of various types and therefore the risk management in the contemporary framework represents a phenomenon of new quality, and can not be this phenomenon to take practical dimensions, but the development of culture of the organization towards the risks and deal with all aspects and paint ways to address them within an integrated program, and requires new skills and systems provide accurate information capable of coordination between the various parties within the organization.

     The research aims to develop a blu

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Monitoring the Water Quality of Tigris River by Applied Overall Index of Pollution
...Show More Authors
Abstract<p>The alteration in the hydrological regime in Iraq and the anthropogenic increasing effect on water quality of a lotic ecosystems needs to continuous monitoring. This work is done to assess the water quality of Tigris River within Baghdad City. Five sites were selected along the river and ten physicochemical parameters and Overall Index of Pollution (OIP) were applied to assess the water quality for the period between November 2020 and May 2021, the studied period were divided into dry and wet seasons. These parameters were water temperature, pH, dissolved oxygen (DO), biological oxygen demand (BOD), total hardness, alkalinity, turbidity, total phosphorus, total nitrogen, electrical co</p> ... Show More
View Publication Preview PDF
Scopus (8)
Crossref (3)
Scopus Crossref
Publication Date
Fri May 31 2019
Journal Name
Journal Of Engineering
Kinetic Study of the Recovery of Phosphorus from Wastewater by Calcium Hydroxide Solution
...Show More Authors

This research presents a study for precipitating phosphorus (as phosphate ion) from simulated wastewater (5ppm initial concentration of phosphorus) using calcium hydroxide Ca(OH)2 solution. The removal of phosphorus by Ca (OH)2 solution is expected to be very effective since the chemical reaction is of acid-base type but Ca(OH)2 forms complex compound with phosphate ions called. Hydroxyapatite Ca5 (PO4)3OH. hydroxyapatite is slightly soluble in water. This research was directed towards sustainable elements as phosphorus. Kinetics of the dissolution reaction of hydroxyapatite was investigated to find the best factors to recover phosphorus. The effect of con

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 01 2023
Journal Name
Solid State Communications
Influence of In-dopant on the optoelectronic properties of thermal evaporated CuAlTe2 films
...Show More Authors

In the current study, CuAl0.7In0.3Te2 thin films with 400 nm thickness were deposited on glass substrates using thermal evaporation technique. The films were annealed at various annealing temperatures of (473,573,673 and 773) K. Furthermore, the films were characterized by X-ray Diffraction spectroscopy (XRD), field emission scanning electron microscopy (FESEM), atomic force microscopy (AFM), and Ultra violet-visible (UV–vis). XRD patterns confirm that the films exhibit chalcopyrite structure and the predominant diffraction peak is oriented at (112). The grain size and surface roughness of the annealed films have been reported. Optical properties for the synthesized films including, absorbance, transmittance, dielectric constant, and refr

... Show More
View Publication
Scopus (8)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Tue Sep 29 2020
Journal Name
International Journal Of Innovation, Creativity And Change
A Pragma-Linguistic Study of Deontic Modals in the Language of International Contracts.
...Show More Authors

Deontic modality expresses what is necessary or possible according to the norms of morality and laws of community. It is a cover term for those cases where modal auxiliaries used to express notions like ''obligation'', ''prohibition'' and, ''permission''. Deontic modals are basically performatives, having the ''so-be-it'' component of directives in that the speaker directs the behavior of the addressee to get things done. The present study identifies the use of deontic models in international contracts to prove that there are major pragmatic strategies employed in writing them. To achieve the aim of the study, a modified model of Danet’s (1980) and Trosborg’s (1995) in accordance to Searle (1969) is used to analyze 16 texts selected fro

... Show More
Publication Date
Sat Jul 01 2023
Journal Name
International Journal Of Current Medical And Applied Science
Evaluation of Postgraduate Clinical Educational Environment in The Context of Iraqi Medical Education.
...Show More Authors

Background: A carefully planned clinical medical education is critical for the provision of supportive clinical educational environment. The latter will ensure effective teaching, active learning and good attitudes and performance at the bedside. The aim of this study was to evaluate clinical learning environment at AL-Diwaniyah Teaching Hospital. Materials and Methods: A descripitive cross-sectional study involved resident doctors from Internal Medicine and Surgery departments who had six months or more residency training in the respective departments. Data were collected using the Postgraduate Hospital Educational Environment Measure. Data where analyzed using the Statistical Package for Social Sciences version 21.0 and presented us

... Show More
Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The Role of School in Promoting Intellectual Security of Students in Qurayyat Governorate
...Show More Authors

The current study aimed to reveal the role of the high school (boys) in the Governorate of Qurayyat (KSA) in promoting intellectual security of students, and whether there were differences in the estimates of the study sample due to the variables; the current position, academic qualification, teaching specialization and years of experience. This study was conducted by applying the analytical descriptive method, and used questionnaire as a tool for data collection. The survey consisted of (44) ite

... Show More
View Publication Preview PDF