The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T

The morphological and histological aspects of fore brain (Cerebrum) in quail (Coturnix coturnix) have been investigated, results of the present study revealed that the cerebrum in quail is large size triangular shape, its surface contains folds of shallow grooves.      Microscopical examination declears that cerebrum consists of two regions, the first represents pallium which includes the external corticoid area which consist of hyperpallium and the dorsolateral corticoid area, it consists of piriform cortex and hippocampal complex. The second region is the internal corticoid areas dorsal ventricular ridge which contains the mesopallium, nidopallium and archopallium. he large size pyramidal neurons appeared in the nidopall

Collapse of the vapor  bubble condensing  in an immiscible  is investigated for  n-pentane and n-hexane vapors condensing in cold water and n-pentane in two different compositions of glycerin- water mixture. The rise velocity and the drag coefficient of the two-phase bubble are measured.

In the framework of this study, the phenomenon of transfer is probed pragma-linguistically and socio-linguistically concerning marriage situations among Iraqi EFL learners. The study also strives to look at the refusal strategies most commonly employed by Iraqi female English as a foreign Language (EFL) learners compared to their counterparts, American native speakers of English. The study involved 70 female participants who answered a Discourse Completion Task (DCT), which contained ten marriage proposals to be refused. Each situation entailed refusal of a person from a higher, an equal, and lower status. The researchers adapted Beebe, Takahashi, and Uliss Weltz’s (1990) taxonomy of refusal for analyzing the data comprehensively. The

Tuberculosis status as the second leading causes of significant morbidity and mortality from an infectious disease worldwide, after human immunodeficiency virus (HIV). Sample collection was conducted at the Institute of Chest and Respiratory Diseases/Baghdad Medical City in Baghdad. The collection interval was from August to October 2014, 629 suspected TB patients were examined during this period. The results revealed among total 629 specimens, 56 (8.9%) of the specimens were positive by direct examination and 573 (91.1%) negative specimens by smear microscopy. Fifty six DNA samples were extracted from positive ZN smears of sputum specimens and 40 samples from healthy persons (as control) were subjected to molecular diagnosis by real tim

From 124 women in different stage of pregnancy ,there were 83 (67%) conceded
anemic and 41(33%) were non anemic ,there were 54(65%) suffering from iron
deficiency anemia. According to the form of anemia , 27 (32.5%) were suffering
from mild anemia, 41 (49.4%) moderately anemia while15 (18.1%) severe anemia
The number of anemic pregnant women from Baghdad was 39 (47%) and the
internally displaced anemic pregnant women 44 (53%). the anemic pregnant women
who were primigravida 36 (43.4%), while the pregnant women who were multipart
gravida 47 (56.6%) .The number of anemic pregnant women was 26(31.3%) for age
of 17-27y ,33(39.8%) for age of 28-37y and 24(28.9% )for age of 38-45y .while the
number of anemic pregnant

The advancements in horizontal drilling combined with hydraulic fracturing have been historically proven as the most viable technologies in the exploitation of unconventional resources (e.g., shale and tight gas reservoirs). However, the number of fractures, well timing, and arrangement pattern can have a significant impact on the project economy. Therefore, such design and operating parameters need to be efficiently optimized for obtaining the best production performance from unconventional gas reservoirs. In this study, the process of selecting the optimal number of fractures was conducted on a section of a tight gas reservoir model (based on data from the Whicher Range (WR) tight gas field in Western Australia). Then, the optimal number

The research includes a clinical study of Preptin with other parameters. The normal value of preptin in hypothyroidism (2638.4±280.0) in female while (2960.4±256.6) in male, in hyperthyroidism (589.0±90.1) in male, while in female (993.2±103.9), diabetes (2465.6±282.4) in female, in male (2085.5±282.8), in diabetes & hypothyroidism (3314.3±177.3) in male,(3179.4±265.7) in female, but control group in female (427.8±60.4), in male (384.7±62.4) at age (20-45) years they were divided into five groups: group one (G1) consisted of 30 hypothyroidism. The two group (G2) consisted of 30 patients with hyperthyroidism. And three group (G3) consisted of 30 healthy group, four group (G4) consisted of 30 patient with diabetes, and five group (G