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 Mar 08 2021
Journal Name
Baghdad Science Journal
A study of fermi hole for some atomic systems
...Show More Authors

the electron correlation effect for inter-shell can be described by evaluating the fermi hole and partial fermi hole for Li atom comparing with Be+ and B+2 ions

View Publication Preview PDF
Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Quality of Life Assessment for Patients with Colorectal Cancer
...Show More Authors

Abstract A descriptive study to assess the quality of life (QOL) for patients with colorectal cancer. The study was conducted from Baghdad Teaching Hospital, Al-Yarmouk Teaching Hospital and Radiation Hospital and Nuclear medicine for the period from 1st July/2004 to 1st September/2004. The sample selected by purposive random of (50) patients diagnosed with colorectal cancer and all of them who were under chemotherapy treatment. A questionnaire was prepared for the purpose of the study and comprised of three parts including: 1- Socio-demographical characteristics. 2- Clinical characteristics. 3- and QOL

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
Performance of Different Concatenated Coding Schemes for CDMA System
...Show More Authors

In this paper different channel coding and interleaving schemes in DS/CDMA system over multipath fading channel were used. Two types of serially concatenated coding were presented. The first one composed of Reed-Solomon as outer code, convolutional code as inner code and the interleaver between the outer and inner codes and the second consist of convolutional code as outer code, interleaved in the middle and differential code as an inner code. Bit error rate performance of different schemes in multipath fading channel was analyzed and compared. Rack receiver was used in DS/CDMA receiver to combine multipath components in order to enhance the signal to noise ratio at the receiver.

 

View Publication Preview PDF
Crossref
Publication Date
Sat Dec 10 2022
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
Actual Benefits of Zinc for Cardiovascular Diseases: Mini Review
...Show More Authors

The leading causes of death, particularly among the elderly, are cardiovascular illnesses, which are frequently linked to altered lifestyle patterns. Numerous academic studies on health and disease have stressed the role of micronutrients like zinc. Furthermore, both healthy and unwell patients are increasingly consuming dietary supplements that contain micronutrients for wellbeing. Cardiovascular disease can be brought on by trace element deficiencies, particularly zinc insufficiency. This study's goal is to analyze current theories regarding the benefits of zinc supplementation for people with cardiovascular problems. We used reliable websites like Google Scholar, PubMed, and Research Gate to find the most recent papers. Preprints

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Heterogeneous Photocatalytic Degradation for Treatment of Oil from Wastewater
...Show More Authors

In the present study, advanced oxidation process / heterogeneous photocatalytic process (UV/TiO2/Fenton) system was investigated to the treatment of oily wastewater. The present study was conducted to evaluate the effect of hydrogen peroxide concentration H2O2, initial amount of the iron catalyst Fe+2, pH, temperature, amount of TiO2 and the concentration of oil in the wastewater.  The removal efficiency for the system UV/TiO2/Fenton at optimal conditions and dosage (H2O2 = 400mg/L, Fe+2 = 40mg/L, pH=5, temperature =30oC, TiO2=75mg/L) for 1000mg/L load was found to be 77%.

Aluminum foil cover around the re

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Scholars' Press
Determination of Pollutants in Water Treatment for Petroleum Refinery
...Show More Authors

Dora petroleum refinery waste water is the one of the important source of pollution by priority pollutant aromatic compound discharged to Tigris river in Iraq. the station has waste water treatment unit contains many treatment subunits The most important sub units is :skimmer units ,physiochemical unit ,daf unit, biological unit. The aim of research project is to study the ability of unit to remove the priority pollutant aromatic compound and follow up these compounds in river to study ability of river to self removal. A solid phase extraction (SPE) followed by high performance liquid chromatography-ultra violet (HPLC-UV) technique is depicted for the quantitative estimation of benzidines and phenols. Experimental studies were performed to

... Show More
Publication Date
Fri Jun 01 2018
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Improvement of Fading Channel Modeling Performance for Wireless Channel
...Show More Authors

Fading channel modeling is generally defined as the variation of the attenuation of a signal with various variables. Time, geographical position, and radio frequency which is included. Fading is often modeled as a random process. Thus, a fading channel is a communication channel that experiences fading. In this paper, the proposed system presents a new design and simulate a wireless channel using Rayleigh channels. Rayleigh channels using two approaches (flat and frequency-selective fading channels) in order to calculate some path space loss efforts and analysis the performance of different wireless fading channel modeling. The results show that the bite error rate (BER) performance is dramatically improved in the value of signal to

... Show More
Scopus (3)
Scopus Crossref
Publication Date
Sun Jun 01 2014
Journal Name
مجلة كلية مدينة العلم الجامعة
Palynological study for nine cultivated species of Asteraceae family
...Show More Authors

The current research included palynological study for nine ornamental cultivated species of Asteraceae family. The study included measurement the dimensions of pollen grains and there shape in polar view and equatorial view, sculpturing,colpi length and width, spines length and number of spines rows between colpiand exine thickness, the study showed variations in pollen grains characters forthe studied taxa

Publication Date
Sun Jul 23 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Future of Engineered Phage Therapy for Clostridium difficile Infections
...Show More Authors

Bacteriophages have the potential to eliminate both antibiotic-resistant and sensitive bacteria; as a result, they have become a major focus of such research. In contrast to antibiotics, which assault the entire bacterial population without discrimination, bacteriophages have a limited set of characteristics that allow them to target infectious microbes while avoiding friendly species (commensal microbiota). Nevertheless, large groups of naturally occurring bacteriophages that are well-differentiated and selective for the most clinically recognized pathogenic bacterial strains are required. Utilizing genetic engineering techniques that modify the target phage genome to synthesize phages with known characteristics in a brief period o

... Show More
View Publication
Scopus Crossref
Publication Date
Sun Jan 01 2012
Journal Name
International Journal Of Cyber-security And Digital Forensics (ijcsdf)
Genetic Algorithm Approach for Risk Reduction of Information Security
...Show More Authors

Nowadays, information systems constitute a crucial part of organizations; by losing security, these organizations will lose plenty of competitive advantages as well. The core point of information security (InfoSecu) is risk management. There are a great deal of research works and standards in security risk management (ISRM) including NIST 800-30 and ISO/IEC 27005. However, only few works of research focus on InfoSecu risk reduction, while the standards explain general principles and guidelines. They do not provide any implementation details regarding ISRM; as such reducing the InfoSecu risks in uncertain environments is painstaking. Thus, this paper applied a genetic algorithm (GA) for InfoSecu risk reduction in uncertainty. Finally, the ef

... Show More