Preferred Language
Articles
/
jeasiq-1448
The importance of measuring and accounting disclosure of intellectual capital To maximize the value of the company
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jul 27 2022
Journal Name
Journal Of Chemical Technology & Biotechnology
Broad‐ranging review: configurations, membrane types, governing equations, and influencing factors on microbial desalination cell technology
...Show More Authors
Abstract<p>Seawater might serve as a fresh‐water supply for future generations to help meet the growing need for clean drinking water. Desalination and waste management using newer and more energy intensive processes are not viable options in the long term. Thus, an integrated and sustainable strategy is required to accomplish cost‐effective desalination via wastewater treatment. A microbial desalination cell (MDC) is a new technology that can treat wastewater, desalinate saltwater, and produce green energy simultaneously. Bio‐electrochemical oxidation of wastewater organics creates power using this method. Desalination and the creation of value‐added by‐products are expected because of this ionic mov</p> ... Show More
View Publication
Scopus (19)
Crossref (16)
Scopus Clarivate Crossref
Publication Date
Fri Sep 30 2011
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Study on Carbon Steel Corrosion and its Inhibition Using Sodium Benzoate Under Different Operating Conditions
...Show More Authors

Corrosion experiments were carried out to investigate the effect of several operating parameters on the corrosion rate and corrosion potential of carbon steel in turbulent flow conditions in the absence and presence of sodium benzoate inhibitor using electrochemical polarization technique. These parameters were rotational velocity (0 - 1.57 m/s), temperature (30oC – 50oC), and time. The effect of these parameters on the corrosion rate and inhibition efficiency were investigated and discussed. It was found that the corrosion rate represented by limiting current increases considerably with increasing velocity and temperature and that it decreased with time due to the formation of corrosion product layer. The corrosion potential shifted t

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Title “public , private and edition” By Imam Al-Qanuji, in his book Al-Raudha Al- Nadi
...Show More Authors

 

Abstract

The research discusses the biography of Imam Al-Qanuji,  his syllabus in his book “ Raudha Al- Nadia , and Public, particular, edition  definition. Then it mentions the types of matters and the Imam Al-Qanuji’s opinion in it, and it mentions the early and contemporary scholars’ opinions and simplifies their logical and unwritten proofs. It also discusses and librates the place of dispute, then it swages reliable based on the power of the proof and interest without any contravention which the orthodox law orders.  Furthermore, the research discusses matters like,  whether there is any particular formula for public, or whether the public considers the Quraan as i

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 01 2017
Journal Name
Nuclear Physics A
Alpha-cluster preformation factor within cluster-formation model for odd-A and odd–odd heavy nuclei
...Show More Authors

View Publication
Scopus (49)
Crossref (47)
Scopus Clarivate Crossref
Publication Date
Thu Oct 02 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Dental fluorosis, dental caries, and treatment needs in Al-Muthana'a governorate among 12 years old students
...Show More Authors

Background: A case-control study design revealeda relationship between the present of fluoride, and the reduction of dental caries and the increase prevalence and severity of dental fluorosis .The aim of this study was to assess the prevalence and severity of dental caries in relation to dental fluorosis among school children in Al-Muthana'a Governorate. Materials and methods: It was conducted among primary school students aged 12 years old, the age was taken according to the criteria of World Health Organization (1997) (1).The number of students was selected in each sector of control group according to number of schools in that sector .Sectors of control group which depend on water of river as source of drinking water. Case group which inc

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 01 2020
Journal Name
Upstream Oil And Gas Technology
Integrated approach for non-Darcy flow in hydraulic fractures considering different fracture geometries and reservoir characteristics
...Show More Authors

Scopus (3)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Nov 27 2024
Journal Name
International Journal Of Integrated Engineering
Noise Modeling and Removal from Electrocardiogram Signals: A Study Using Wavelet Transform with Graphical User Interface
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Measurement: Sensors
Improved airborne computer system strategy for swarm drones flying based on skybrush suite and inspired technique
...Show More Authors

View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
AlexNet Convolutional Neural Network Architecture with Cosine and Hamming Similarity/Distance Measures for Fingerprint Biometric Matching
...Show More Authors

In information security, fingerprint verification is one of the most common recent approaches for verifying human identity through a distinctive pattern. The verification process works by comparing a pair of fingerprint templates and identifying the similarity/matching among them. Several research studies have utilized different techniques for the matching process such as fuzzy vault and image filtering approaches. Yet, these approaches are still suffering from the imprecise articulation of the biometrics’ interesting patterns. The emergence of deep learning architectures such as the Convolutional Neural Network (CNN) has been extensively used for image processing and object detection tasks and showed an outstanding performance compare

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Wed Mar 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Expired Colxacillin, Amoxicillin, and Ceflaxin Drugs as Inhibitors for Low Carbon Steel Corrosion in Sodium Chloride
...Show More Authors

The ability to inhibit corrosion of low carbon steel in a salt solution (3.5%NaCl) has been checked with three real expired drugs (Cloxacillin, Amoxicillin, Ceflaxin) with variable concentrations (0, 250, 500, 750) mg/L were examined in the weight loss. The inhibition efficiency of the Cloxacillin 750 mg/L showed the highest value (82.8125 %) and the best inhibitor of the rest of the antibiotics. The different concentrations of Cloxacillin drug (0, 250, 500, 750) mg/L and temperature (25, 35, 45, 55) oC were studied as variables with potentiodynamic polarization, Scanning Electron Microscopy (SEM) for surface morphology and electrochemical impedance spectroscopy (EIS) depending on current values and the resistance of charge to

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref