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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
Thu Feb 15 2018
Journal Name
International Journal Of Architectural Heritage
Active use of panoramic mobile mapping systems for as built surveying and heritage documentation
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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Bacteriological assessment for cleaning and sanitizing of domestic milking equipment by using ozonated water
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A total of 20 raw milk samples were used as the fouling agent for evaluating the bacteriological effectiveness of cleaning and sanitizing of domestic milking equipment by using ozonated water at 0.5 ppm comparing to the warm water at 55! for 5 minutes respectively. The mean values of total aerobic bacteria, Coliform and E.coli that present on the plastic and stainless-steel containers after using the raw milk as fouling agent were 3.4×10-6 , 6.7x10-5 and 5.8×10-3 cfu/cm2 respectively , after cleaning the stainless steel containers by the ozonated water the mean values of total aerobic bacterial counts, Coliforms and E.coli bacteria were reduced to 1.2×10-6, 4.7×10-5 and 3.3×10-3 CFU/cm2 respectively. while after cleaning by the warm wa

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
TWO-PARAMETER GAMMA DISTRIBUTION AND LOG NORMAL DISTRIBUTION FOR DERIVATION OF SYNTHETIC UNIT HYDROGRAPH
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Most available methods for unit hydrographs (SUH) derivation involve manual, subjective fitting of
a hydrograph through a few data points. The use of probability distributions for the derivation of synthetic
hydrographs had received much attention because of its similarity with unit hydrograph properties. In this
paper, the use of two flexible probability distributions is presented. For each distribution the unknown
parameters were derived in terms of the time to peak(tp), and the peak discharge(Qp). A simple Matlab
program is prepared for calculating these parameters and their validity was checked using comparison
with field data. Application to field data shows that the gamma and lognormal distributions had fit well.<

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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Central European Agriculture
Power requirements for corn silage harvesters and application of precision agricultural techniques: a review
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The energy requirements of corn silage harvesters and the application of precision agricultural techniques are essential for efficient and productive agricultural practices. The article aims to review previous studies on the energy requirements needed for different corn silage harvesting machines, and on the other hand, to present methods for measuring corn silage productivity directly in the field and monitoring it based on microcontrollers and artificial intelligence techniques. The process of making corn silage is done by cutting green fodder plants into small pieces, so special harvesters are used for this, called corn silage harvesters. The purpose of harvesting corn silage is to efficiently collect and store as many digestible nutrien

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Publication Date
Tue Mar 19 2013
Journal Name
Arabian Journal Of Geosciences
Palynomorph stratigraphy, palynofacies and organic geochemistry assessments for hydrocarbon generation of Ratawi Formation, Iraq
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Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
Comparative Analysis of H2 and H∞ Robust Control Design Approaches for Dynamic Control Systems
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This paper discusses using H2 and H∞ robust control approaches for designing control systems. These approaches are applied to elementary control system designs, and their respective implementation and pros and cons are introduced. The H∞ control synthesis mainly enforces closed-loop stability, covering some physical constraints and limitations. While noise rejection and disturbance attenuation are more naturally expressed in performance optimization, which can represent the H2 control synthesis problem. The paper also applies these two methodologies to multi-plant systems to study the stability and performance of the designed controllers. Simulation results show that the H2 controller tracks a desirable cl

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
A New Spectrophotometric Method for Analysis of Allopurinol in Aqueous Solutions and Pharmaceutical Preparations
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A new method for determination of allopurinol in microgram level depending on its ability to reduce the yellow absorption spectrum of (I-3) at maximum wavelength ( ?max 350nm) . The optimum conditions such as "concentration of reactant materials , time of sitting and order of addition were studied to get a high sensitivity ( ? = 27229 l.mole-1.cm-1) sandal sensitivity : 0.0053 µg cm-2 ,with wide range of calibration curve ( 1 – 9 µg.ml-1 ) good stability (more then24 hr.) and repeatability ( RSD % : 2.1 -2.6 % ) , the Recovery % : ( 98.17 – 100.5 % ) , the Erel % ( 0.50 -1.83 % ) and the interference's of Xanthine , Cystein , Creatinine , Urea and the Glucose in 20 , 40 , 60 fold of analyate were also studied .

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Publication Date
Wed May 01 2019
Journal Name
Reports Of Practical Oncology &amp; Radiotherapy
Estimation of tumor and local tissue dose in gold nanoparticles radiotherapy for prostate cancer
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The objective of this research was to estimate the dose distribution delivered by radioactive gold nanoparticles (198 AuNPs or 199 AuNPs) to the tumor inside the human prostate as well as to normal tissues surrounding the tumor using the Monte-Carlo N-Particle code (MCNP-6.1. 1 code). Background Radioactive gold nanoparticles are emerging as promising agents for cancer therapy and are being investigated to treat prostate cancer in animals. In order to use them as a new therapeutic modality to treat human prostate cancer, accurate radiation dosimetry simulations are required to estimate the energy deposition in the tumor and surrounding tissue and to establish the course of therapy for the patient. Materials and methods A simple geometrical

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Publication Date
Fri May 15 2015
Journal Name
Euphrates Journal Of Agricultural Science
Performance Evaluation of field and genetic for genotype selection from Tomato Lycopersicon esculeuntum Mill.
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The study was conducted at the fields of the Department of Horticulture and Landscape Gardening,College of Agriculture, University of Baghdad during the growing seasons of 2013- 2014 .forPerformance of Evaluation Vegetative growth and yield traits and estimate some important geneticparameter on seven selected breed of tomato which (S1-S7 ) Pure line. the results found significantdifferences between breeds in all study trails except clusters flowering number .S1 significantly plantlength which reached 227.3 .Also S1,S2 and S4 were significantly increased the number fruit for plant,Fruit weight Increased in S3 ,S6 and plant yield. Increased in S1, S4 ,S5. Genetic variation valueswere low in Floral clusters , TSS and fruit firmest and medium i

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Effect of Water on Some Mechanical Properties for Sawdust and Chopped Reeds /UPE composites
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In this study, composite materials were prepared using unsaturated polyester resin as binder with two types of fillers (sawdust and chopped reeds). The molding method is used to prepare sheets of UPE / sawdust composite and UPE / chopped reeds composite. The mechanical properties were studied including flexural strength and Young's modulus for the samples at normal conditions (N.C). The Commercial wood, UPE and its composite samples were immersed in water for about 30 days to find the weight gain (Mt%) of water for the samples, also to find the effect of water on their flexural strength and Young's modulus. The results showed that the samples of UPE / chopped reeds composite gained highest values of flexural strength (24.

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