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
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Representations of the ego and the other In the Iraqi feminist novel
...Show More Authors

The other is a problematic concept and can be achieved only by the existence of difference and differentiation between human groups in views and views, the other is out of the ego, which is different religiously, politically, socially, culturally, place and language.
We take from the Iraqi feminist novel analytical field to reflect the image of the other in the novelist world, and the models chosen for the study are: the novel granddaughter of American novelist Anaam Kjie Ji, and novel how the sky seemed close to the novelist Batoul al-Khudairi, and novel when you wake up the smell of novelist Dni Ghali, and the rope of the umbilical and the novel Shufuni Shufuni The novel by Samira Al-Manea, the novelist of the novelist Alia Mamdouh,

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Using Different Types of Projectiles to Make Avalanches to Avoid Human Being Disasters and Properties Destruction
...Show More Authors

Some geological phenomena as landslides and the mobilization of the accumulated rocks or soil are discussed in this research by using projectiles that cause mobility and falling of these land masses which are present at the top of mountains and edges of roads and streets to avoid accidents and human disasters which will occur if they are left falling by effect of climate or vibrating factors that are produced by performing dams, bridges and reservoirs. According to the different divisions of land masses groups, primary and secondary, which depend on type of movement and material arrangement that form the mobile masses, this research had shown the effect of projectiles for every type of cannons on the mobility of every groups of these rocks

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Adultery in the Ancient near east from the standpoint of the customs and traditions and the old laws
...Show More Authors

0

View Publication Preview PDF
Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Role Of Historical Memory In Promoting The Concept Of Belonging To The Homeland In A Novel "Mazurka For Two Dead Men" Of The Spanish Novelist Camilo Jose Cela: El Papel De La Memoria Histórica En El Apoyo Del Concepto De Pertenencia A La Patria , En La Novela “Mazurca Para Dos Muertos”, De Camilo José Cela
...Show More Authors

       The present study discusses the significant role of the historical memory in all the Spanish society aspects of life. When a novelist takes the role and puts on the mask of one of the novel’s protagonists or hidden characters, his memory of the events becomes the keywords of accessing the close-knit fabric of society and sheds lights on deteriorating social conceptions in  a backwards social reality that rejects all new progressive ideas and  modernity. Through concentrating on the society flawing aspects and employing everything of his stored memory, the author uses sarcasm to criticize and change such old deteriorating reality conceptions.   

   &nbs

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Contribution of Behavioral Disorders to Predicting Bullying Patterns in a Sample of Adolescents with Autism Spectrum Disorder: College of Education and Arts - Northern Border University - Kingdom of Saudi Arabia.
...Show More Authors

The present study aims to identify the role of behavioral disorders (anxiety disorder, behavior disorder "behavior", confrontation and challenge disorder, aggressive behavior) in predicting bullying patterns (verbal, physical, electronic, school) in a sample of adolescents with autism spectrum disorder. For this purpose, the researcher developed scales to measure the behavioral disorders and the bullying patterns among adolescents with autism spectrum disorder. The researcher adopted the descriptive survey approach. The study sample consists of (80) adolescents with autism spectrum disorder with ages range from (15-19 years) and (45-53 years old) in association with israr association for people with special needs in the northern borders

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effect of Autolougues Platelet Rich Fibrin Matrix on osseointegration of the titanium implant immunohistochemical evaluation for PDGF-I&IGF-A
...Show More Authors

Background: Platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive way to obtain a natural concentration of autologous growth factors and is currently being widely experimented in different fields of medicine for its ability to aid the regeneration of tissue with a low healing potential. Fields of application are sports medicine, orthopedics, dentistry, dermatology, ophthalmology, plastic and maxillofacial surgery, etc. The rationale for using platelets in so many fields for the treatment of different tissues is because PLTs constitute a reservoir of critical GFs and cytokines, which may govern and regulate the tissue healing process that is quite similar in all kinds of tissues. Materials and Methods: Screw titanium implan

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Product Innovation on an Improvement of the Organization's Reputation /A Field Study in State Organization for Marketing of Oil (SOMO)
...Show More Authors

 This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Mar 14 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Factor study of some BioKinematic variables of the step of crossing barriers (3-6-9) in the 110m run barriers for young runners
...Show More Authors

<em>The aim of the research is to set a set of BioKinematic variables for the step of crossing barriers (3–6–9) in a 110-meter barrier for young runners. The researchers concluded the study by interpreting and discussing the results that the most important variables must be relied upon when training and selecting runners that got the best saturation on their factors: 1-The first factor which refers to the total distance of the plan to pass the third barrier + the total distance of the plan to pass the ninth barrier + the total distance Plan to cross the sixth barrier. 2-The second factor which refers to the total vertical speed before passing the third barrier + the total vertical speed before the sixth barrier + the total vertica

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of Rosuvastatin Effect as Adjuvant Therapy to Methotrexate on Lipid Profile and the Possibility of its Cardioprotective Effect in Iraqi Patients with Active Rheumatoid Arthritis
...Show More Authors

Rheumatoid arthritis (RA) is a common inflammatory disease that associated with increased morbidity and mortality due to accelerated atherosclerosis. Rosuvastatin is a unique hydroxy methyl glutaryl Co A (HMGCoA) reductase inhibitor that has anti inflammatory effects.

The aim of this study was to evaluate the effect of rosuvastatin as adjuvant therapy to methotrexate (MTX) on lipid profile and its possible cardioprotective effect in RA patients. A double blinded placebo controlled clinical trial with 8 weeks follow up periods at which 40 patients with active RA using MTX were randomized into 2 groups to receive either rosuvastatin 10mg or placebo as adjuvant therapy to MTX. In addition to twenty healthy subjects as control group.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
The measurements of neutron Fermi Age for selected Nuclear Reactor shielding materials using the Indium foil technique
...Show More Authors

The Neutron Fermi Age, t, and the neutron slowing down density,   q (r, t) , have been measured for some materials such as Graphite and Iron by using gamma spectrometry system UCS-30 with NaI (Tl) detector. This technique was applied for Graphite and Iron materials by using Indium foils covered by Cadmium and the measurements done at the Indium resonance of 1.46 eV. These materials are exposed to a plane 241Am/Be neutron source with recent activity 38 mCi. The measurements of the Fermi Age were found to be t = 297 ± 21 cm2 for Graphite, t = 400 ± 28 cm2 for Iron. Neutron slowing down density was also calculated depending on the recent experimental t value and distance.

View Publication Preview PDF
Crossref