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jeasiq-503
Investing Information Technology and its Interactional Role in the Relationship between Value Added Intellectual Capital and Financial Performance An Analytical Comparative Rese
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 Abstract 

The basic aim of this research is to study the interactional effect of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and service sectors, a non-random sample was chosen included (40) forty Iraqi Joint-Stock companies traded at Iraq Stock Exchange distributed evenly between industrial and service sectors with a research horizon of (3) years (2011-2013). Then, variables are measured and analyzed on the financial and statistical levels, descriptively and explanatory, using panel data analysis technique to examine the spatial variation (between) and temporal one (years) . The measures of central tendency and dispersion, correlation and regression have also been used for statistical description and interpretation.

Furthermore, after analysis of quantitative data of the sample companies were examined, and research hypotheses were tested on the two subsamples levels, it has reached to a number of conclusions confirm the validity of research hypotheses on the enhancement of investment in IT the relationship between value added intellectual capital and financial performance with positive trends as to banking sector; not the industrial one. Many recommendations have proposed the necessity of investment in intellectual capital which is expected to improve the efficient use of the organization's resources and adding value to it and to achieve an adequate return for the competitive positions in the market. Future works have also indicated focusing on other research designs in the way of scientific investigation and theory improvement.

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Publication Date
Mon Jun 01 2026
Journal Name
Sustainable Futures
Using ethical artificial intelligence (EAI) to achieve sustainable development in Iraq: A case study based on a novel model
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This study proposes a pioneering Ethical Artificial Intelligence (EAI) framework for advancing sustainable development in Iraq by integrating eight multidimensional sustainability indicators—administrative, technological, economic, environmental, social, legal, security, and governance. Utilizing data from 60 completed development projects, the framework combines SPSS statistical analysis, the SMART-AI model, and Artificial Neural Networks (ANN) to identify key determinants of project success and failure. Results reveal a 37% project failure rate, with administrative and technological deficiencies emerging as the most influential predictors. The SMART-AI model achieved an accuracy of 91.3% using stratified k-fold cross-validation. A bilin

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Publication Date
Mon Sep 25 2023
Journal Name
International Journal Of Energy Production And Management
Reducing Energy Consumption in Iraqi Campuses with Passive Building Strategies: A Case Study at Al-Khwarizmi College of Engineering
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University campuses in Iraq are substantial energy consumers, with consumption increasing significantly during periods of high temperatures, underscoring the necessity to enhance their energy performance. Energy simulation tools offer valuable insights into evaluating and improving the energy efficiency of buildings. This study focuses on simulating passive architectural design for three selected buildings at Al-Khwarizmi College of Engineering (AKCOE) to examine the effectiveness of their cooling systems. DesignBuilder software was employed, and climatic data for a year in Baghdad was collected to assess the influence of passive architectural strategies on the thermal performance of the targeted buildings. The simulations revealed that the

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Nonlinear Analysis And Applications
Big data analysis by using one covariate at a time multiple testing (Ocmt) method: Early school dropout in iraq
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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
The genetic inhibition of some pathogenic bacterial isolates related to Enterobacteriaceae by using Different leaves extracts of Cider (Nabag) Zizyphus spina-christa
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The plant Zizyphus spina-christa grows wildly in the middle and southern of Iraq locally named Nabag. In this study the antibacterial activity of several different plant extract (alcoholic hot and cold extract 80%, aqueous hot and cold extract) was tested against some gram negative bacteria that related to Enterobacteriacea as follow; Pseudomonas aeruginosa, Escherchia coli Proteus mirabilis, Serratia mercesence,. Aeromonas sp, Klebsiella pneumoniae ,Shigella sp, Salmonella enteritidis (134), S. typhi(97), S. typhimurium (300) , S. typhi, . The results showed that efficient method of extract was alcoholic hot extract from other extract methods that are used in this study. The detection of active compound in crude extracts of the leaves show

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
A Theoretical Investigation on Chemical Bonding of the Bridged Hydride Triruthenium Cluster: [Ru3 (μ-H)( μ3-κ2-Hamphox-N,N)(CO)9]
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Ruthenium-Ruthenium and Ruthenium–ligand interactions in the triruthenium "[Ru3(μ-H)(μ3-κ2-Hamphox-N,N)(CO)9]" cluster are studied at DFT level of theory. The topological indices are evaluated in term of QTAIM (quantum theory of atoms in molecule). The computed topological parameters are in agreement with related transition metal complexes documented in the research papers. The QTAIM analysis of the bridged core part, i.e., Ru3H, analysis shows that there is no bond path and bond critical point (chemical bonding) between Ru(2) and Ru(3). Nevertheless, a non-negligible delocalization index for this non-bonding interaction is calculated

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Publication Date
Tue Feb 01 2022
Journal Name
International Journal Of Nanoscience
Study of the Transition State of SnO<sub>2</sub> Cluster with NO<sub>2</sub> Gas Molecule via Density Functional Theory
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Density functional theory (DFT) with B3LYP level and 6-311G[Formula: see text] basis sets for light atoms like N and O and SDD basis sets for heavy atoms like Sn is used to examine the interaction of tin dioxide nanocrystals with nitrogen dioxide as a function of temperature from 273[Formula: see text]K to 373[Formula: see text]K through a Gaussian 09W software program. Gibbs free energy, enthalpy, and entropy of activation and reaction are calculated. The situation of transition of SnO2 clusters toward nitrogen dioxide is investigated. According to the findings, the activation energy of SnO2 clusters with nitrogen dioxide increases as the temperature rises (in negative value). Gauss view 0

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Publication Date
Mon May 01 2023
Journal Name
3 Biotech
Detection of orthodontically induced inflammatory root resorption-associated biomarkers from the gingival crevicular fluid by proteomics analysis: a randomized-controlled clinical trial
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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Studying of the optical properties of poly (vinyl alcohol) films using Aluminum sulphate as additive by measuring allowed direct transition energy gap
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The change in the optical band gap and optical activation energy have been investigated for pure Poly (vinyl alcohol)and Poly (vinyl alcohol) doped with Aluminum sulphate to proper films from their optical absorption spectra. The absorption spectra were measured in the wave range from (200-700) nm at temperature range (25-140) 0C. The optical band gap (Eg) for allowed direct transition decrease with increase the concentration of Aluminum sulphate. The optical activation energy for allowed direct transition band gap was evaluated using Urbach- edges method. It was found that ?E increases with increasing the concentration of Al2 (SO4)3 and decreases when temperature increases.

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Investigation of the dielectric Properties of (PPAB) terminated by phenylenediamine doped by Na2[Fe(CN)5.NO].2H2O using Lumped equivalent circuit
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The aim of this paper is to demonstrate the effect of Na2[Fe(CN)5.NO].2H2O impurity (0.1 M) concentration on the dielectrical properties of poly (P-Aminobenzaldehyde) terminated by pheneylenediamine in the frequency and temperature ranges (1-100)KHz and (283-348) K respectively.These properties include dissipation factor, series and parallel resistance, series and parallel capacitance, real and imaginary part of the dielectric constant, a.c conductivity and impedance (real and imaginary) part, that have been deduced from equivalent circuit. The investigation shows that adding Na2[Fe(CN)5.NO].2H2O as additive to the polymer lead to increase of the dielectric constant with increasing temperature and it is decreasing with increasing the freq

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The synergistic effect of Zeolites type (?) with chlorinated rubber as flame retardants for unsaturated polyester resin: Jalil R. Ugal| Zahraa Q. Mahdi
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In this work, the synergistic effect of chlorinated rubber (additive I),with zeolite 3A (additive II), zeolite 4A (additive III), and zeolite 5A (additive IV) in (1:1) weight percentage, on the flammability for unsaturated polyester resin was studied in the weight ratios for (3,7,10,13&15%) by preparing films of (130×130×3) mm in diameters. Three standard test methods used to measure were the flame retardation which are; ASTM: D-2863, ASTM: D- 635& ASTM: D-3014. Results obtained from these tests indicated that all of the additives were effective additive IV has the highest efficiency as a flame retardant.

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