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The importance of measuring and accounting disclosure of intellectual capital To maximize the value of the company
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Most of the big companies and especially the intillictual ones become a ware of an important fact, and That is, The intillictual capital in new global economy, is a new source for Them & This Valuable source exceed in importance. The other company's sources.

The Traditional disclouser systemes are unable to supply the decisions makers with the Fundimental information require to handel the on going operations which are based on Knowledge and intangible source. But the measuring of this source and the disclose for it in the financial Statements will lead to gain features Statements which will benefit all the parties and lead to make the value of the company great.

And as a result, The accountant occupation must interact, in the shade of the technical development, and the Knowledge economy, measure. The source and disclose it in the financial Statements. As an aime to keep the clients and the users in touch with the latest high quality information which give the real value of the company & for which they need in making their decisions.

The research had reached to a number of infercnces, the most important are:

  • The concept of the intillictual capital is a renewing concept because of the very quick changing environment surrounding as. So it is in the growing and development state and it express' in a special way about the Knowledge affairs "non materialistic"
  • The keeping of the intellectual capital by the comprehencing, the Knowledge stored in the employees minds, by the company administration. And make the old employees transfer them to the new ones or train them about it.
  • The intellectual capital will aid to evaluate the risks and helpe to generate the real value of the company & also it may become the real key for achieving the future flourshing for the company.

 

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Publication Date
Tue Feb 16 2021
Journal Name
Sys Rev Pharm
Schiff Bases and Their Metal Complexes Derived from Ortho-phthalaldehyde: A review
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Publication Date
Fri May 03 2024
Journal Name
Doklady Biochemistry And Biophysics
Superoxide Dismutase and Clopidogrel: A Potential Role in Peripheral Arterial Disease Treatment
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Oxidative stress plays a crucial role in the pathogenesis of peripheral artery disease (PAD). This study aimed to investigate the effect of clopidogrel on oxidative stress in PAD patients. Seventy subjects were divided into three groups: PAD patients before treatment (B-PAD), PAD patients after treatment with clopidogrel (A-PAD), and healthy controls. Serum levels of superoxide dismutase (SOD), copper (Cu), zinc (Zn), manganese (Mn), and oxidized protein were measured. SOD activities were also determined. The results showed that SOD activities, and SOD specific activities were significantly decreased in PAD patients compared to healthy individuals. After treatment with clopidogrel, SOD activities, and SOD specific activities were continuous

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Publication Date
Thu Sep 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Non-Diatomic Diversity and Community Structure in Hoor-Al- Azime Marshes, Iran
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Abstract<p>This study was conducted to delineate diversity and species composition of non-diatoms planktonic algae in Hoor- Al- Azime marshes, Iran. The samples were collected from four sites at monthly basis from April 2011 to March 2012. A total 88 taxa were identified, out of which (40 taxa, 45.45%) belonging to Cyanophyta followed by Chlorophyta (29 taxa, 32.96%), Euglenophyta (18 taxa, 20.45%) and (1 taxa, 1.14%) of Dinophyta recorded. Comparing species richness (65 taxa, 34.76%) at Shat- Ali (St4) was the highest and the lowest (34 taxa, 18.18%) was observed at Rafi (St2). Species occurrence was associated with temperature where in summer (66 taxa) and (25 taxa) encountered winter. The phy</p> ... Show More
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Publication Date
Mon Jan 01 2024
Journal Name
Wiadomości Lekarskie
Chemo-sensory loss and FUT2 gene in COVID-19 infected Iraqi dentists
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Aim: To find any association between specific ABO blood groups and FUT2 secretory status and COVID-19 in a sample of Iraqi dentists. Materials and Methods: For each participant, a questionnaire including demography, COVID-19 status, blood grouping, and RH factor, with chemo-sensitive symptoms was recorded. The saliva samples were collected and DNA was extracted from leukocytes. Sequencing of molecular detection of the FUT2 gene by real-time PCR and the data was done, whilst drawing the phylogenetic tree. Results: Out of 133, most of the dentists were female 61%, most were just under 35 years of age. The most participants in this study were predominantly with blood group O (40%), followed by B, A, and AB, with (90%) of them were RH+.

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Publication Date
Thu Apr 01 2021
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Iop Conference Series: Earth And Environmental Science
Comparative study for Environmental Impact Assessment in Environmental Iraqi and Saudi legislation
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Abstract<p>Countries are developing the spatial development of their societies through the projects that they undertake in various ways, and this development may be cause great impact on the environment, which also depend on the type of development, whether industrial, agricultural, or service and after the problems that occurred as a result of development on the environment, most of the countries currently did to legislating laws Environmental and some other procedures before granting environmental approvals for the purpose of establishing spatial development projects. One of the most important of these laws and regulations is Environmental impact assessment (EIA). The environmental impact asse</p> ... Show More
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Publication Date
Thu Nov 17 2016
Journal Name
International Journal Of Computer Applications
Colour Recognizing Robot Arm Equipped with a CMOS Camera and an FPGA
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In this paper a system is designed on an FPGA using a Nios II soft-core processor, to detect the colour of a specific surface and moving a robot arm accordingly. The surface being detected is bounded by a starting mark and an ending mark, to define the region of interest. The surface is also divided into sections as rows and columns and each section can have any colour. Such a system has so many uses like for example warehouses or even in stores where their storing areas can be divided to sections and each section is coloured and a robot arm collects objects from these sections according to the section’s colour also the robot arm can organize objects in sections according to the section’s colour.

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Publication Date
Wed Jun 06 2001
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مجلة العلوم الاقتصادية والادارية
Double cross-over and cross-over with extra period designs -comparative study-
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The goal of the research is to find the optimization in the test of the appropriate cross-over design for the experiment that the researcher is carrying out (under assumption that there are carry-over effects of the treatments) to posterior periods after the application period (which is often assumed to be the first period). The comparison between the double cross-over design and the cross-over design with extra period. The similarities and differences between the two designs were studied by measuring the Relative Efficiency (RE) of the experiment.

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Publication Date
Wed May 25 2016
Journal Name
Oncolytic Virotherapy
Newcastle disease virus, rituximab, and doxorubicin combination as anti-hematological malignancy therapy
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Hematological malignancies are important diseases that need more powerful therapeutics. Even with current targeting therapies, such as rituximab and other chemotherapeutic agents, there is a need to develop new treatment strategies. Combination therapy seems the best option to target the tumor cells by different mechanisms. Virotherapy is a very promising treatment modality, as it is selective, safe, and causes cancer destruction. The Iraqi strain of Newcastle disease virus (NDV) has proved to be effective both in vitro and in vivo. In the current work, we tested its ability on anti-hematological tumors and enhanced current treatments with combination therapy, and studied this combination using Chou–Talalay analysis. p53 concentration was

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
A comparison between PCA and some enhancement filters for denoising astronomical images
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This paper includes a comparison between denoising techniques by using statistical approach, principal component analysis with local pixel grouping (PCA-LPG), this procedure is iterated second time to further improve the denoising performance, and other enhancement filters were used. Like adaptive Wiener low pass-filter to a grayscale image that has been degraded by constant power additive noise, based on statistics estimated from a local neighborhood of each pixel. Performs Median filter of the input noisy image, each output pixel contains the Median value in the M-by-N neighborhood around the corresponding pixel in the input image, Gaussian low pass-filter and Order-statistic filter also be used.

Experimental results shows LPG-

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Publication Date
Fri Dec 24 2021
Journal Name
Journal Of Engineering Science And Technology. Journal Of Engineering Science And Technology
Grey-Level Image Compression Using 1-D Polynomial and Hybrid Encoding Techniques
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