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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
Wed Dec 30 2020
Journal Name
Al-kindy College Medical Journal
The Value of Diffusion Weighted MRI in the Detection and Localization of Prostate Cancer among a Sample of Iraqi Patients
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Background: Prostatic adenocarcinoma is the most widely recognized malignancy in men and the second cause of cancer-related mortality encountered in male patients after lung cancer.

Aim of the study:  To assess the diagnostic value of diffusion weighted imaging (DWI) and its quantitative measurement, apparent diffusion coefficient (ADC), in the identification and localization of prostatic cancer compared with T2 weighted image sequence (T2WI).

Type of the study: a prospective analytic study

Patients and methods: forty-one male patients with suspected prostatic cancer were examined by pelvic MRI at the MRI department of the Oncology Teaching Hospital/Medical City in Baghdad

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Publication Date
Sun Jun 12 2016
Journal Name
Baghdad Science Journal
Measurement of Photon Buildup Factor for Samples of Iraqi Carbon Black Material
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The buildup factor was measured after irradiating Iraq carbon black powder using each of and sources respectively, using mixing ratios 40% & 50% for thickness range . The results showed that the buildup factor depends on energy and has limited dependence on the mixing ratio. The QIFT program succeeded accenting for the experimental results even for expected values more than 4 m.f.p outside the thickness range.

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Publication Date
Mon Apr 07 2025
Journal Name
Al-nahrain Journal For Engineering Sciences
Navigating the Challenges and Opportunities of Tiny Deep Learning and Tiny Machine Learning in Lung Cancer Identification
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Lung cancer is the most common dangerous disease that, if treated late, can lead to death. It is more likely to be treated if successfully discovered at an early stage before it worsens. Distinguishing the size, shape, and location of lymphatic nodes can identify the spread of the disease around these nodes. Thus, identifying lung cancer at the early stage is remarkably helpful for doctors. Lung cancer can be diagnosed successfully by expert doctors; however, their limited experience may lead to misdiagnosis and cause medical issues in patients. In the line of computer-assisted systems, many methods and strategies can be used to predict the cancer malignancy level that plays a significant role to provide precise abnormality detectio

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Managerial Skills and It`s Role in Strengthening the Competitive Edge of Companies: A Case Study in the General Company for Construction Industries
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This research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual  industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed  using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient

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Publication Date
Wed Jun 29 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Food problem in Iraq: Challenges and Antiquities.: Food problem in Iraq: Challenges and Antiquities.
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Research Hypothesis from the fact that kicks off the effect that agricultural production in Iraq plays an important role in overcoming the food problem and achieving food security, but he became far far away from the provision of sufficient quantities of food products and then securing the Iraqi consumer food basket by the challenges faced by the agricultural sector.
To prove the hypothesis research in its structure in three axes came, the first axis eating historical significance to the subject of food over time periods as well as to clarify the concept of food security, and the second axis touched on the most important challenges facing the agricultural sector in Iraq and prevent the achievement of food requirements for members of

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Indirect Spectrofluorometric Method for the Determination of Cefotaxime Sodium, Ciprofloxacin Hydrochloride and Famotidine in Pharmaceuticals Using Bromate-Bromide and Acriflavine Dye
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An Indirect simple sensitive and applicable spectrofluorometric method has been developed for the determination of Cefotaxime Sodium (CEF), ciprofloxacin Hydrochloride (CIP) and Famotidine (FAM) using reaction system bromate-bromide and acriflavine (AF) as fluorescent dye. The method is based on the oxidation of drugs with known excess bromate-bromide mixture in acidic medium and subsequent determination of unreacted oxidant by quenching fluorescence of AF. Fluorescence intensity of residual AF was measured at 528 nm after excitation at 402 nm. The fluorescence-concentration plots were rectilinear over the ranges 0.1-3.0, 0.05-2.6 and 0.1-3.8 µg ml-1 with lower detection limits of 0.013, 0.018 and 0.021 µg ml-1 an

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The reality of the application of cost accounting system in the contracting institutions in the kingdom of Saudi Arabia
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The study aimed to identify the reality of the application of cost accounting system in the contracting institutions in Saudi Arabia, and the extent of the reflection of the application of this system on the effectiveness and efficiency of the general performance of these institutions. Where the research community consists of the contracting institutions operating in the Saudi Arabia, and then a suitable random sample was selected from seventy one institutions. The researchers used the historical method to track the previous studies as well as the descriptive approach to conducting the field study. The study data were analyzed by SPSS statistical program.

The results of this study conclude that there is a

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
MEASUREMENT OF CHEMICAL AND PHYSICAL PROPERTIES IN SOME MINERAL WATER SAMPLES FILLED IN THE MARKETS OF THE PROVINCE OF NAJAF AND COMPARE WITH THE IRAQI AND INTERNATIONAL RATIOS.: MEASUREMENT OF CHEMICAL AND PHYSICAL PROPERTIES IN SOME MINERAL WATER SAMPLES FILLED IN THE MARKETS OF THE PROVINCE OF NAJAF AND COMPARE WITH THE IRAQI AND INTERNATIONAL RATIOS.
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In this research, a selection of some mineral water was selected on the basis of being the most marketed by the owners of shops in Najaf province, with six types, where daily samples of this water were taken by 50 ml for two months from (1/11/2018 -1/1/2019). The following ions concentrations were measured (Br-, Cl-, F-, NO3-, SO42-, Na+, K+, Ca2+, Mg2+), pH and the electrical conductivity were measured and the results were compared with the allowable rates according to the international organizations. It was noted that they conform to international and Iraqi standards.

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Balanced Scorecard (BSC) role And Six Sigma in improving strategic performance A sample study of the members of the General Company for Northern Cement
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Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

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