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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
Fri Oct 01 2021
Journal Name
Journal Of Physics: Conference Series
Photodetector based on Rutile and Anatase TiO<sub>2</sub> nanostructures/n-Si Heterojunction
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Photodetector based on Rutile and Anatase TiO2 nanostructures/n-Si Heterojunction

Publication Date
Tue Mar 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Study on Flow Characteristics and Heat Transfer Behavior Around Different Geometrical Corrugated Extended Surfaces
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Abstract

The current study presents numerical investigation of the fluid (air) flow characteristics and convection heat transfer around different corrugated surfaces geometry in the low Reynolds number region (Re<1000). The geometries are included wavy, triangle, and rectangular. The effect of different geometry parameters such as aspect ratio and number of cycles per unit length on flow field characteristics and heat transfer was estimated and compared with each other. The computerized fluid dynamics package (ANSYS 14) is used to simulate the flow field and heat transfer, solve the governing equations, and extract the results. It is found that the turbulence intensity for rectangular extended surface was larg

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Publication Date
Sat Oct 04 2025
Journal Name
Mesopotamian Journal Of Computer Science
Enhanced IOT Cyber-Attack Detection Using Grey Wolf Optimized Feature Selection and Adaptive SMOTE
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The Internet of Things (IoT) has significantly transformed modern systems through extensive connectivity but has also concurrently introduced considerable cybersecurity risks. Traditional rule-based methods are becoming increasingly insufficient in the face of evolving cyber threats.  This study proposes an enhanced methodology utilizing a hybrid machine-learning framework for IoT cyber-attack detection. The framework integrates a Grey Wolf Optimizer (GWO) for optimal feature selection, a customized synthetic minority oversampling technique (SMOTE) for data balancing, and a systematic approach to hyperparameter tuning of ensemble algorithms: Random Forest (RF), XGBoost, and CatBoost. Evaluations on the RT-IoT2022 dataset demonstrat

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Publication Date
Tue Oct 01 2024
Journal Name
The Saudi Dental Journal
Different pulp capping agents and their effect on pulp inflammatory response: A narrative review
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Publication Date
Wed Jan 17 2024
Journal Name
Journal Of Microbiology, Biotechnology And Food Sciences
Enterococcus faecium BACTERIOCIN EFFLUX PUMP MexA GENE AND PROMOTE SKIN WOUND HEALING IN MICE
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The process involved isolating E. faecium from the gut of honeybees, screening the bacterium for bacteriocin-like inhibitory substance (BLIS), evaluating its impact on the expression of the mexA gene in multidrug-resistant (MDR) P. aeruginosa, and determining the role of bacteriocin in treating infected wounds in mice through histopathological examination. After evaluating the best circumstances for producing BLIS, it was discovered that glucose was a superior carbon source and yeast extract was the best source of nitrogen. The pH was found to be 5, the ideal incubation time was 72 hours, and ammonium sulfate salt was used for partial purification at 80% saturation. The identification of MDR P. aeruginosa isolates from pus infection

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Publication Date
Tue Oct 17 2023
Journal Name
The Scientific World Journal
Moringa oleifera Use in Maintaining Oral Health and Its Potential Use in Regenerative Dentistry
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Phytomedicine refers to the use of naturally derived products to cure and mitigate human conditions. Natural products have the advantages of causing minimum side effects, being biocompatible, available, and economical, with a wide array of biological activities. Reports have described the use of natural products with antimicrobial and anti-inflammatory properties to treat oral conditions and promote wound healing. Moringa oleifera, known as the “drumstick” or “horseradish” tree, is believed to have medicinal properties regarding a range of medical conditions, though there is limited information on its use in oral medicine. This narrative review focuses on the use of Moringa extracts in the management of oral conditions, incl

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Breast Cancer MRI Classification Based on Fractional Entropy Image Enhancement and Deep Feature Extraction
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Disease diagnosis with computer-aided methods has been extensively studied and applied in diagnosing and monitoring of several chronic diseases. Early detection and risk assessment of breast diseases based on clinical data is helpful for doctors to make early diagnosis and monitor the disease progression. The purpose of this study is to exploit the Convolutional Neural Network (CNN) in discriminating breast MRI scans into pathological and healthy. In this study, a fully automated and efficient deep features extraction algorithm that exploits the spatial information obtained from both T2W-TSE and STIR MRI sequences to discriminate between pathological and healthy breast MRI scans. The breast MRI scans are preprocessed prior to the feature

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Publication Date
Thu Aug 22 2013
Journal Name
International Journal Of Dermatology
Skin tumors and skin infections in kidney transplant recipients vs. patients with pemphigus vulgaris
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Abstract<sec><title>Background

Pemphigus vulgaris is an autoimmune disease of the skin and mucous membrane. Renal transplantation is a common procedure in Iraq, and these patients required prolonged use of immunosuppressive drugs.

Objective

To study the frequency of skin tumors and infections in patients with pemphigus vulgaris compared with renal transplant recipients and normal controls.

Patients and methods

One hundred kidney transplant recipients, their ages ranged from 14 to 70 (46.65 ± 4.74) years

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Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
A review on Activated Carbon Prepared from Agricultural Waste using Conventional and Microwave Activation
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In the recent years the research on the activated carbon preparation from agro-waste and byproducts have been increased due to their potency for agro-waste elimination. This paper presents a literature review on the synthesis of activated carbon from agro-waste using microwave irradiation method for heating. The applicable approach is highlighted, as well as the effects of activation conditions including carbonization temperature, retention period, and impregnation ratio. The review reveals that the agricultural wastes heated using a chemical process and microwave energy can produce activated carbon with a surface area that is significantly higher than that using the conventional heating method.

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Publication Date
Tue Aug 15 2023
Journal Name
Sumer 1
Biologically synthesized Copper Nanoparticles from S. epidermidis on resistant S. aureus and cytotoxic assay
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The risk of significant concern is resistance to antibiotics for public health. The alternative treatment of metallic nanoparticles (NPs), such as heavy metals, effects on antibiotic resistance bacteria with different types of antibiotics of - impossible to treat using noval eco-friendly synthesis technique nanoparticles copper oxide (CuO NPs) preparation from S. epidermidis showed remarkable antimicrobial activity against S.aureus Minimum inhibitory concentra range (16,32,64,256,512) µg/ml via well diffusion method in vitro, discover those concentrations effected in those bacteria and the best concentration is 64 µg/ml, characterization CuO NPs to prove this included atomic force microscope, UV, X-ray Diffraction and TEM, and ant

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