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
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study of the Land Cover of Razzaza Lake during the Past 25 Years Using Remote Sensing Methods
...Show More Authors

In this study, the Earth's surface was studied in Razzaza Lake for 25 years, using remote sensing methods. Images of the satellites Landsat 5 (TM) and 8 (OLI) were used to study and determine the components of the land cover. The study covered the years 1995-2021 with an interval of 5 years, as this region is uninhabited, so the change in the land cover is slow. The land cover was divided into three main classes and seven subclasses and classified using the maximum likelihood classifier with the help of training sets collected to represent the classes that made up the land cover. The changes detected in the land cover were studied by considering 1995 as a reference year. It was found that there was a significant reduction in the water mass

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
effect of doping with nitrogen on the optical constant of the sic films prepared by TEA-Co2 Laser
...Show More Authors

In this research prepare membranes pure silicon carbide (SiC) as well as gas Alloy (ammonia) and using a laser was leaked membrane of glass flooring. To Drasesh optical properties of membranes prepared depending on the technique (Swanepoel) and Adhrt results obtained in general increased permeability pure silicon membranes

View Publication Preview PDF
Publication Date
Sat Dec 05 2020
Journal Name
Iop Conference Series: Materials Science And Engineering, Volume 1067
The effect of cyclic loading on the nonlinear response of structural concrete members with arbitrary cross-sectional shapes
...Show More Authors

View Publication
Publication Date
Mon Oct 30 2023
Journal Name
Journal Of Composites Science
The Influence of Strontium Oxide on the Physio-Mechanical Properties of Biomedical-Grade Titanium in Ti-SrO Composites
...Show More Authors

Dental implants can be made of various materials, and amongst them, titanium and titanium alloy were the materials of choice for dental implants for many years because of their biocompatibility. The two alloys have a high level of biocompatibility, a lower modulus of elasticity, and better corrosion resistance than other alloys. Thus, they are frequently utilized in biomedical applications and mostly replace stiff fabrics. The latest advances in a new strontium oxide–cp titanium composite alloy are the main topic of this research. With regard to biomedical applications, additions of strontium oxide were synthesized at three distinct weight percentages (2%, 4%, and 6% by wt%). Powder metallurgy was used to create the alloys, which

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Fri Apr 01 2022
Journal Name
Chemical Engineering Science
Numerical modelling of flow through nodes in foams within the “dry” limit in the presence of solid particles
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Productive role in the financial performance of the banking: An Empirical Study in a sample of Iraqi banks
...Show More Authors

Abstract :

The research aims to study the basic concepts of banking productivity and discuss different approaches to study what ends to identify the most important possible standards applied to measured within the Iraqi banking environment as well as research into the causes of low and high Iraqi banking productivity and identify possible treatments to curb those reasons as to ensure the rise. And in line with the research problem, which states what is the level of productivity and what are the causes of decline and the rise in private banking research sample individually. And what the Iraqi private banks and what is the relationship between performance and the impact of productivity change in the perform

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Total quality management of the environment in flexible manufacturing / exploratory study in cement factory Badush
...Show More Authors

Abstract

  Nowadays, the world adopts a philosophy that relates to environmental conservation. This philosophy can be achieved through providing environmentally friendly products while satisfying customers' needs as well. To attain that, a new systems and programs need to be applied in a scientific manner, and total quality environmental management (TQEM) is among these concepts. The research aimed to analyze the Relationship between (TQEM) Practices and its effect on Flexible Manufacturing in Badush factory. The research sample includes managers and head of divisions at top, middle and front line management levels which were (27) working in Badush factory. To achieve the objectives of the study, the descriptive anal

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: The impact of voluntary corporate disclosure on tax planning
...Show More Authors

The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 27 2018
Journal Name
Journal Of The College Of Education For Women
Some urban structures of the city of Baghdad in the book almntadham Ibn al-Jawzi (d. 597 e)
...Show More Authors

 We conclude that this study has dealt with an important aspect of the book that was not clearly defined in the book as it was derived through the book's translations, namely, the extraction of those urban structures of the city of Baghdad, which were of great importance in the religious, cultural, economic and social life at that time, The important link that reflected the development of the Islamic city in general and Baghdad in particular, as he addressed such urban facilities through the translations of the book that did not offer the outline or information about those facilities, but only the name only, and here lies the difficulty in addressing Such as T. As subjects because they need the most accurate analysis of facilities t

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 28 2024
Journal Name
Journal Of The Pakistan Medical Association
Investigating the correlation of the second derivative of digital pulse wave (DPW) with QT variability index in women
...Show More Authors

Objective: To determine the correlation between the second derivative of digital pulse wave and the QT variability index. Method: The cross-sectional study was conducted from October 2021 to May 2022 at the Department of Physiology, College of Medicine, University of Mustansiriyah, Baghdad, Iraq, and comprised healthy women. Samples were raised by simple random technique. Digital pulse waves were captured using a fingertip pulse wave transducer. Lab Chart Pro version 7.2 was used to automatically detect and quantify the amplitude of A, B, C, D and E waves expressed by the second derivative. QT interval of each beat was recorded by electrocardiogram, and was calculated automatically via Lab chart Pro version 7.2 without averaging. D

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref