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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 02 2012
Journal Name
Baghdad Science Journal
Benzoic acid concentration levels recovery in Ketchup and Sauce products available in local market.
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This research is dealing with five sample of tomato ketchup products available in local market that were respectively as follows: Hello-Baghdad Iraq, Tiffany-Abu Dhabi, Melody-Dubai, Baidar-Saudi Arabia, and Altunsa-Turkey. Also it is dealing with four sample of sauce products available in local market that were respectively as follows: Hello-Baghdad, Iraq, Al-Badawi-Baghdad Iraq, Family-Baghdad, Iraq, and Hala-Amman Jordon. Analysis was performed on each sample three times and mean of the reading was taking. Samples were tested through terse and shorthand from lengthened steps. The spectrophotometric method used rely on theoretical and practical bases in extraction and diagnosis by UV spectrophotometer. This method in short notes, consiste

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Publication Date
Fri Jun 30 2023
Journal Name
Diyala Journal Of Medicine
Correlation with renin-angiotensin-aldosterone and glomerular filtration rate in chronic renal failure patients
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Background: One of the more significant hormonal systems, the renin-angiotensin-aldosterone system, controls the kidney function, adrenal gland through its effect on the balance of sodium and potassium, blood pressure, fluid volume, and also manages the functions of cardiovascular. Objective: To clarify the interrelationship between renal dysfunction and renin-angiotensin-aldosterone system. Patients and Methods: One hundred samples were collected from December 1, 2022, to February 18, 2023, from Al Shams Medical Laboratories (56 male, and 44) female, age range (of 45-60 years), all of them were volunteers suffering from chronic renal failure in the third stage the average glomerular filtration rate was 35. 70 ± 0.37 12

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Cognitive Absorption and E-learning Readiness in Learning Digitization among Preparatory Stage in Qatar
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Abstract

The study aims to examine the relationships between cognitive absorption and E-Learning readiness in the preparatory stage. The study sample consisted of (190) students who were chosen randomly. The Researcher has developed the cognitive absorption and E-Learning readiness scales. A correlational descriptive approach was adopted. The research revealed that there is a positive statistical relationship between cognitive absorption and eLearning readiness.

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Publication Date
Fri Jan 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
Rough continuity and rough separation axioms in G<inf>m</inf>-closure approximation spaces
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The theory of general topology view for continuous mappings is general version and is applied for topological graph theory. Separation axioms can be regard as tools for distinguishing objects in information systems. Rough theory is one of map the topology to uncertainty. The aim of this work is to presented graph, continuity, separation properties and rough set to put a new approaches for uncertainty. For the introduce of various levels of approximations, we introduce several levels of continuity and separation axioms on graphs in Gm-closure approximation spaces.

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Causative Organisms and Risk Factors In Bacterial Meningitis in Al-Elwia Childhood Hospital - Baghdad
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Background: Childhood meningitis is a major
cause of morbidity and mortality, Hemophilus
influenza b (Hib) is the most common cause in
many countries, especially below 5 years and
before the development of conjugated Hib vaccine,
it is followed by Streptococcus Pneumonia, and
then N. meningitides, in addition to other
microorganisms.
Objective: To identify the causative organisms
of bacterial meningitis and to identify the factors
predisposing significantly to the incidence of
bacterial meningitis.
Method: This cross sectional , study was done in
Al-Elwia Pediatric Hospital during the period 1st
of January 2007 to 30th of June 2007.Eighty four
patients with presumptive diagnosis of meningitis<

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Innovative Thinking and its Representations in Interior Space Design: علاء الدين كاظم منصور الإمام
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        The current research studies the innovative thinking system in the field of the interior design, and the extent of the possibility of activating its work mechanisms as a strategy for the redesigning principle according the variables of the contemporary social thinking. The research aims at revealing the nature of the thinking criteria and requirements that provide strategic values that guide the interior designer and the architect to organize the mechanism the act of designing. It also contributes in dealing with the design product through activating its ability in innovation and redesigning.

       The research consists of the concept of innovation, the&nbs

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Publication Date
Fri Jan 08 2010
Journal Name
Al-kindy College Medical Journal
Maternal and fetal outcomes in emergency versus elective two or more previous cesarean deliveries
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Petroleum Science And Engineering
Depositional environment, seismic stratigraphy, and Sr-isotope geochronology, Bangestan reservoir, Ahwaz oilfield, SW Iran
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The Bangestan reservoir, which occurs in the Ahwaz oilfield, consists of the middle Cretaceous limestone Ilam and Sarvak Formations that were deposited in the Zagros Basin. The reservoir is divided into ten Zones (A to J) formed in the upper Albian-Santonian and contains considerable hydrocarbon accumulations. The limestones were deposited on an extensive shallow carbonate platform on a passive margin and are dominated by rudist biostrome and grainstone facies. Paleogeographical changes mean that identification of the facies is complex. Seismic stratigraphy and isotopic data are used to better understand the structural and geological setting and develop an understanding of the sedimentary environment. The results show that the rudist biostr

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Compared with Genetic Algorithm Fast – MCD – Nested Extension and Neural Network Multilayer Back propagation
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The study using Nonparametric methods for roubust to estimate a location and scatter it is depending  minimum covariance determinant of multivariate regression model , due to the presence of outliear values and increase the sample size and presence of more than after the model regression multivariate therefore be difficult to find a median location .       

It has been the use of genetic algorithm Fast – MCD – Nested Extension and compared with neural Network Back Propagation of multilayer in terms of accuracy of the results and speed in finding median location ,while the best sample to be determined by relying on less distance (Mahalanobis distance)has the stu

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Publication Date
Sun Oct 04 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Time-related salivary cathepsin B levels and periodontal status in different orthodontic force magnitudes
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Background: Biologically active substances, such as Cathepsin B (CAB) which is a lysosomalcystein protease may be involved in periodontal metabolism in the degradation of organic bone matrix containing collagen fibers in response to mechanical stress from orthodontic appliance. The aims of study were to determine and compare salivary levels of CAB, pH as well as clinical periodontal parameters (Plaque index PLI and gingival index GI) with different orthodontic force magnitudes at different time intervals. Materials and methods: A twenty-four patients (both gender) with age range (17-23) years had Angle's Class II division 1 malocclusion with GI >0.5 enrolled in this study. The level of salivary CAB and pH, in addition to the clinical period

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