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 Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Kindergarten Children Addiction to Tablet Devices and Its Negative Effects
...Show More Authors

The characteristic of our time is the tremendous technological progress and the wide use of the Internet. Children have had a large share of this progress.as they are becoming fond of having the technological equipment of tablets and mobile phones which become indispensable for these children cannot do without them .
Recently, the phenomenon of using mobile phones and tablets by children has become more widespread, and the society in general and parents, in particular, have ignored the reasons for their health .Despite the many advantages and benefits for children who are well trained to use these devices properly that have enhanced their cognitive and social abilities, there are many disadvantages that could harm children's growth if

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Some responses to ancient grammarians And contemporary researchers In monograms
...Show More Authors

Some responses to ancient grammarians
And contemporary researchers
In monograms

View Publication Preview PDF
Publication Date
Wed Jan 13 2021
Journal Name
Iraqi Journal Of Science
Entrepreneurial and Information Systems Universities Applied to Master Students Management
...Show More Authors

Entrepreneurship, from a few years ago, is considered as a determining factor of the economic performances in the countries sending development. Its structural role and the dynamism it impels in all economies is no more established. For this reason, in this paper we proposed to use a methodology based on entrepreneurial and information systems for management master students in Ibn Zohr University Morocco. This methodology permit to facilitate to create the proper project in different disciplinary fields.
Nowadays, all agents insist on the development of entrepreneurship as well as the creation of enterprises as a catalyst for global economic growth. In this spirit, the development of the culture of business creation among students is

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Psychological Flow and Its Relation to Futuristic Thinking among Postgraduates
...Show More Authors

The research seeks to find the relationship between psychological flow and futuristic thinking among postgraduate students. To this end, the researchers have made up two scales: one scale to measure the psychological flow which consisted of (32) items and the other to measure the futuristic thinking included (39) items which were distributed into three domains. As to collect the required data, the two scales had applied on a sample comprised (200) postgraduate students. The findings revealed that there is a correlation between psychological flow and futuristic thinking. The researcher recommended the coming studies take the relationship between psychological flow and psychological happiness.

View Publication Preview PDF
Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Frustration degree and guilt among drug addicts harmful to themselves
...Show More Authors

This study aimed to identify the degree of frustration and guilt among addicts who hurt themselves with drug,  and to know the addicts perspective  who are in treatment clinics and rehabilitation centers  in Palestine, in order to achieve this goal aDeterminationThe study population has been identified , this study population consisted of ' (82) addict, the researcher used the descriptive analytical method which is appropriate for  this  study, so the researcher questioned the addicts who are in treatment clinics and rehabilitation centers  in Palestine and analyze their  responses  in light of some of the variables.

The study results showed that drug addicts who ar

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Abu Mijlaz Al-Basri and his approach to traditional interpretation
...Show More Authors

Research summary

 


This research discloses the study of the methodology of one of the notables of the followers, which is: (Abi Mijlis Al-Basri), who had a clear impact on many commentators after him, especially in the field of interpretation by impact. This study included two topics:

The first: his biography and scientific

The second: his methodology in the traditional interpretation.

View Publication Preview PDF
Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Numerical Investigation Using Harmonic and Transient Analysis To Rotor Dynamics
...Show More Authors

The rotor dynamics generally deals with vibration of rotating structures. For designing rotors of a high speeds, basically its important to take into account the rotor dynamics characteristics. The modeling features for rotor and bearings support flexibility are described in this paper, by taking these characteristics of rotor dynamics features into standard Finite Element Approach (FEA) model. Transient and harmonic analysis procedures have been found by ANSYS, the idea has been presented to deal with critical speed calculation. This papers shows how elements BEAM188 and COMBI214 are used to represent the shaft and bearings, the dynamic stiffness and damping coefficients of journal bearings as a matrices have been found

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Self-Reliance and Relation to Human Relations with Riyadh Teachers
...Show More Authors

The research aims to identify the correlation between self-reliance and human relationship of kindergartens’ teachers. Total of (120) kindergarten teachers at Baghdad city. To collect needed data, two scales were administered to the research sample consisted of (25) items of each scale with (five) alternatives. The results revealed that teachers have good level of self-reliance and human relationship. There is a positive correlation between self-reliance and human relationship.

View Publication Preview PDF
Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
Human ability (Al qoudra) according to speakers and Fundamentalist jurists
...Show More Authors

The term of ability (Al qoudra) is of the common terms which used by speech scientists to relate to one of the important verbal issues which called “Fate and destiny”. the issues of fate and destiny has been raised by Muslims since the dawn of Islam and It was researched among speech scientists, there are many opinions about this issues as the man can do or leave anything or he forced to do something that mean he hasn’t ability.

Also the term was used by jurists and they mention to the ability conditions (Assigning the Divine) and when this conditions are not available that means the man is not commissioning, the conditions are Mind, puberty and other conditions which mentioned in the books of jurisp

... Show More
View Publication Preview PDF
Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
Hierarchical Structures Incorporating Carbon and Zeolite to Remove Radioactive Contamination
...Show More Authors

Synthesis, characterization and application of hierarchical zeolites are becoming a subject of an increasing interest among scientists and researchers. Hierarchical structures incorporating zeolites   possess secondary porosity at meso- and macrolevel to overcome problem of mass transport, which occurs with using conventional zeolites.

  In this study, the porous carbon surface was prepared by carbonization of the locally available agricultural waste of the Iraqi Nut shell (NS) using a carbonization method in a tubular furnace at 900ËšC for two hours. Hierarchicalpours structures including zeolite were prepared by the mechanical activation of the carbon surface using ultrasonication with a nanoparticles suspensio

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (5)
Scopus Crossref