This century is witnessing changes in various fields,which have become a challenge to the enterprises in the contemporary business environment, the most important of which is the importance of measurement and disclosure of the role of knowledge capital in the transition to the knowledge economy, which is no longer the land and labor and physical capital resources the basic. Knowledge-based capital has emerged that provides the enterprise with an area of excellence and enhances its position to achieve competitive advantage. The research tackled the concept, objectives, components and importance of knowledge capital, which is fundamental in knowledge management, creating value added and enhancing competitiveness, as well as analyzing the different ways and means of measuring the cognitive head, the objective of the research is to explore the determinants affecting the level of accounting disclosure for knowledge capital. In the light of the results, a set of recommendations was reached to enable the business to raise awareness of the disclosure of the elements of knowledge capital and the need to adopt them as they have a positive role in improving the level of disclosure and the need to issue an accounting standard for knowledge capital to regulate its accounting treatment and disclosure limits In the financial statements in a way that does not contradict the accepted accounting principles.
Objective: To assess knowledge of pregnant women concerning prenatal care who attend primary health care
center in Baghdad city.
Methodology: A descriptive analytic study carried on (100) pregnant women who attend primary health care
centers in Baghdad city (50) of them from Al- Sheik Omer primary health care center \Resafa sector .and 50 from
Belat Al-Shuhadaa/ Al Karch sector, during the period from April to November 2011. The data were collected
through interview and use questionnaire format. Validity and Reliability of the questionnaire were determined
through panel of experts and pilot study, data were analysed through the application of descriptive statistical
analysis and inferential statistical analysis.
R
Introduction: Infection control or hospital-acquired infections are the major concern of the health care system and agencies. Critical care nurses are on the first-line contact with the patients, so on, they are most vulnerable to acquired infections. It is really important to regularly check their knowledge and practices concerning infection control. Objectives: The study aims to identify the impact of years’ experience on nurses’ knowledge and practices concerning infection control in three hospitals and center (Baghdad teaching hospital, Ibn Al-Nafees hospital, and Ibn al-Bitar center) Methodology: Cross-sectional study was conducted, the study starting from 4th of July 2020 to 13th of November 2020. Non-probability (purposive) sampl
... Show MoreThe Psychologists have noticed, not long ago, that the man’s success and happiness in life do not only depend on his degree and education, which express on his mental intelligence but also they need another kind of intelligence called emotional intelligence. The research aims at identifying the emotional intelligence level of the top and administrative leaderships in the Federal Board of Supreme Audit by evaluating their emotional intelligence when the administrative and audit leaderships face emotional interactions by dealing with administrative and audit stuffs in the Board. The research problem is focused on the following question “Is the emotional intelligence of the top and administrative leaderships in the Fede
... Show MoreAbstract :
In view of the fact that high blood pressure is one of the serious human diseases that a person can get without having to feel them, which is caused by many reasons therefore it became necessary to do research in this subject and to express these many factors by specific causes through studying it using (factor analysis).
So the researcher got to the five factors that explains only 71% of the total variation in this phenomenon is the subject of the research, where ((overweight)) and ((alcohol in abundance)) and ((smoking)) and ((lack of exercise)) are the reasons that influential the most in the incidence of this disease.
The recent study aimed to identify the level of Self- Esteem and its relation to some variables (Gender, Experience years, and Educational stage) among psychologists in schools of the Sultanate of Oman. The study sample consisted of (154) psychologists of both male and female who are working in different stages of study in the schools affiliated to the Ministry of Education in the Sultanate of Oman. The sample of the study consisted of (43) male and (111) female psychologists from (11) governorates of the Sultanate. The descriptive analytical methodology was used. In order to collect data the Self-Esteem questionnaire prepared by the researcher were used. Statistical processing was done using the Statistical Package for Social Sciences (
... Show MoreAim: This study aimed to assessing orthodontic knowledge and attitude among general dentists and non-orthodontic specialists. Background: Early detection of orthodontic disorders is essentialin motivating patients to intervene prior to long term complications when the disorders are not recongised. Methods: A questionnaire was distributed amongst dentistsother than orthodontists. This questionnaire consisted of three sections. The first one aimed to collect demographic, educational level and practice type information. Further two sections consisted of closed-end questions designed to evaluateknowledge and attitude of orthodontics. Results: A total of 313 responses to the survey were submitted. No significant correlation was observed, e
... Show MoreThis research aims to determine the concentration of radionuclides in dust samples on the public streets of the small side of Diwaniyah city in Iraq as a result of movements of wheels and cars using the gamma spectra and high purity germanium detector (HPGe) with resolution of (2.3 keV) for energy (1.332 MeV) of cobalt 60Co. Dust samples were collected from the streets Diwaniyah city with (26) samples prepared for measurement. The results of the specific activity concentration of Uranium-238, Thorium-232, Potassium-40 and Cesium-137 were (14.66 ± 0.950, 26.29 ± 2.431, 219.04 ± 15.150 and 11.49 ± 0.876) Bq/kg respectively. The radiation parameters Rae
The study aims to evaluate sustainable traffic management strategies for congested intersections in medium-sized Iraqi cities, with a focus on Al-Sa’a Intersection and Al-Jari Street in Hit City. These nodes face severe traffic congestion, delays, and infrastructure limitations that compromise urban mobility and sustainability. A multi-criteria evaluation (MCE) framework was employed to analyze three categories of interventions—engineering, planning, and administrative—based on five weighted criteria: traffic efficiency (40%), delay reduction (25%), cost (20%), environmental impact (10%), and social acceptance (5%). The methodology combined field data collection (traffic counts, travel time, and delays), GIS-based spatial analysis, an
... Show MoreBackground: Health professionals have a crucial role in promotion, support and management of breastfeeding. To be effective in this effort, the clinician should focus on the issue from the preconception stage through pregnancy and delivery, and continue in subsequent infant care. Aim of the study: to assess the effectiveness of the UNICEF/WHO 40-hour of breast feeding training through the assess breastfeeding knowledge and attitudes of the health profession staff before and after training course.