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Conceptual visions of standard capital measurement Measures and determinants of disclosure to create Sustainable competition In light of the knowledge economy
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  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.

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Publication Date
Sat Jun 30 2018
Journal Name
Science International
WORK STRESS AND ITS RELATION TO COGNITIVE FAILURES AMONG ADMINISTRATORS OF UNIVERSITY LECTURERS
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This paper aimed to investigate the relationship between work stress and cognitive failures among administrators of university professors and included a sample by searching from (474) teachers’ administrators and those who obtaining master degree or doctorate. Work stress scale was used, which is prepared by Amina Boashiri supporting by that, a measure of cognitive failures has also been used which is prepared by Khamis Shaeal Al Badri. In order to obtain the results statistical methods were used including (one-sample t-test, Pearson correlation coefficient) results indicated a high level of stress Work stress and high level of cognitive failures among professors as administrators, and also there is a positive correlation, as well as stat

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis of New Opioid Analgesic Peptide Analogues to Enkephalin (Leucine- and Methionine-Enkephalin)
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A small number of researches were done in the design and synthesis of enkephalin analogues that are able to resist degradation effect of proteolytic enzymes with good bioavailability and half-lives.Through studying structure activity relationships we tried to incorporate phthalyl group, tryptophan and lysine amino acids in different positions in the basic backbone structure of the naturally occurring opioid Leu5- and Met5- enkephalin, in the hope that such insertion of these amino acids could induce interesting addition in the biological activity of these analogues with enhancement of their bioavailability, in addition to decrease side effects as addiction liability.

These synthesized peptides are:

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    Publication Date
    Tue Jan 31 2017
    Journal Name
    Journal Of Engineering
    Behavior of Reinforced Concrete Columns Subjected to Axial Load and Cyclic Lateral Load
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    Columns subjected to pure axial load rarely exist in practice. Reinforced concrete columns are usually subjected to combination of axial and lateral actions and  deformations, caused by  spatially‐complex loading patterns as during earthquakes causes lateral deflection that in turn affects the horizontal stiffness. In this study, a numerical model was developed in threedimensional nonlinear finite element and then validated against experimental results reported in the literatures,
    to investigate the behavior of conventionally RC columns subjected to axial load and  . lateral reversal cyclic loading. To achieve this goal, numerical analysis was conducted by using finite element program ABAQUS/Explicit. The variables co

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    Publication Date
    Tue Dec 01 2020
    Journal Name
    Iraqi Journal Of Physics
    Pulsed laser deposition to investigate structural and optical properties of lead sulfide nanostructure
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    In this work, the structure properties of nano Lead sulfide PbS thin films are studied. Thin samples were prepared by pulse laser deposition and deposited on glass substrates at wavelength 1064nm wavelength with a various laser energies (200,300,400,500)nm. The study of atomic force microscope (AFM) and X-ray diffraction as well as the effect of changing the laser energy on the structural properties has been studied. It has been observed that the membrane formed is of the polycrystalline type and the predominant phase is the plane (111) and (200). The minimum grain size obtained was 16.5 nm at a laser energy about 200 mJ. The results showed that thin films of average granular sizes (75 nm) could be prepared.As for the optical properties,

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    Publication Date
    Wed Jan 01 2020
    Journal Name
    Iop Conference Series: Materials Science And Engineering
    Hot Press Bonding of Aluminum Alloy AA6061-T6 to Polyamide and Polyamide Composites
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    Abstract<p>In this study, aluminum alloyAA6061-T6 was joined by a hot press process with three types of material; polyamide PA 6.6 (nylon), 1% carbon nanotube/PA6.6 and 30% carbon fiber/PA6.6 composites. Three parameters were considered in the hot pressing; temperature (180, 200 and 220°C), pressure (2, 3, 4, 5 and 6 bar) and time of pressing (1, 2, 3, 4 and 5 minutes for 200ºC, and 0.25, 0.5, 0.75, 1 and 1.25 minutes for220ºC). Applied pressure has great effect on shear strength of the joint, corresponding to bonding time and temperature. Maximum shear strength was 8.89MPa obtained for PA6.6 at bonding conditions of 4 bar, 220ºC and 0.75 minute. For 30% carbon fiber/PA6,6 shear recorded was</p> ... Show More
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    Publication Date
    Sun Sep 01 2013
    Journal Name
    Journal Of Economics And Administrative Sciences
    The Role Of The economic And External Factors In Selecting Aggregate Planning Alternatives For Workforce Case Study In Yarmouk Teaching Hospital
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    The research aimed to achieve many objectives represented in two variables, which are the impacted factors and the aggregate planning alternatives of workforce in Educational Al- yarmouk Hospital , This research started from a problem focused on finding solutions to the demand’s  fluctuation  or the energy limitation while the study importance is emerged from diagnosis the suitable strategy and adopt the suitable alternatives due to their importance in meeting the demand for the health service submitted by the hospital .This study  based on choosing assumptions of connection relationship and the impact among the mentioned variables in the(surgery and internal diseases) departments. The research is dependent on ch

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    Publication Date
    Sun Aug 18 2019
    Journal Name
    Political Sciences Journal
    Constitutional amendments in the era of Justice and Development Party after 2002 (reality and ambition)
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    Abstrct The Turkish political system has undergone exceptional and unprecedented circumstances, represented by a series of security and political unrest that has cast its shadow over the Turkish state and regional and international challenges. It has never been a pretext or pretext for continuing the comprehensive reform process. The constitutional amendments of the 1982 Constitution, Justice and development, whether political, economic or social, is not a reaction to a difficult reality; it is a system of governance and a national option stemming from within. It promotes national unity and enshrines democracy and the concept of public rights and freedoms.

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    Publication Date
    Mon May 01 2017
    Journal Name
    Iosr Journal Of Agriculture And Veterinary Science
    Effect of Supplementing Different Levels of Organic Selenium &amp; Inorganic Selenium to Broiler Breeder Diet on Production Performance, Selenium Concentration in Plasma and Egg
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    This study was carried out at the Poultry Research Station belong to state Board of Agricultural Research, Ministry of Agriculture, Abu Ghraib. The duration of this study was from 28 November 2013 to 15 May 2014 to evaluate the effect of supplementation different levels of organic selenium(Se-yeast) and inorganic selenium (Selenium selenite) on some productive performances of broiler breeder and selenium levels in plasma ,egg (yolk,albumin). The study included 336 female broiler breeder and 28 males (Ross 308 and arbor acres), 42 weeks old were randomly distributed to 7 dietary treatments experiment with 2 replicates / treatment (24 females and 2 male birds /replicate). The duration of the experiment was 24 weeks, and treatments were as the

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    Publication Date
    Fri Jun 16 2023
    Journal Name
    Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
    Role of Fasting Mimicking Diet in Farnesoid x Receptor for Suppressing Epithelial-to-Mesenchymal Transition, Cell Cycle Progression, and Viability of Prostate Cancer Cells
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    The systemic and resistant nature of metastatic castration-resistant prostate cancers (mCRPC) renders it largely incurable even after intensive multimodal therapy. Proliferation, survival, and epithelial-mesenchymal transition (EMT) are three fundamental events that are deeply linked to carcinogenesis.  Hence, it is necessary to find a new combination of several therapies, targeting those vital mechanisms without causing side effects. Significant research works have shown differential low expression of the metabolic Farnesoid X receptor (FXR) in primary and metastatic prostate cancer suggesting their importance in prostate pathogenesis. Obticholic acid (INT 747), a potent FXR agonist is widely used in primary biliary chola

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    Publication Date
    Sun Jul 03 2016
    Journal Name
    Journal Of Educational And Psychological Researches
    Future Anxiety and Its Relation to Life Orientation among Male and Female Nurses Working in Gaza Strip Government Hospitals
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    The study aimed to explore the relationship between future anxiety and life orientation of male and female nurses, working in government hospitals of Gaza Strip governorates. The study sample consisted of 228 nurses (131 male nurses and97 female nurses. To achieve the study objectives , the researcher used the future anxiety scale, prepared by the researcher, and life orientation scale prepared by Scheier and Craver (1985 ) and translated into Arabic by Bader Al-Ansari . The results indicated that the level of future anxiety among nurses working at government hospitals was (64.85%), a high percentage, whereas life orientation was (65.96%), a low percentage. Additionally , the results showed that the Pearson correlation coefficient betwee

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