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 aim of this research was to study the concentrations of Uranium in the phosphorus fertilizers using Nuclear track detector (CR-39). Our present investigation is based on the study of 10 types samples for different kinds of phosphorus fertilizers which were available in the local market Some of them were Iraqi made and the others from different countries like, (Iran, Italy, Holland, Lebanon and Jordan) .. The result obtained shows that the Uranium concentration in phosphorus fertilizers samples varies from (3.59ppm) to(2.59ppm). Based on the radioactive concentration of Uranium in the samples all the results obtained between(3.59ppm) in the Iraqi super phosphate to (2.59ppm) in the mixture Iraqi phosphate fertilizer are withi

This research aimed to predict the permanent deformation (rutting) in conventional and rubberized asphalt mixes under repeated load conditions using the Finite Element Method (FEM). A three-dimensional (3D) model was developed to simulate the Wheel Track Testing (WTT) loading. The study was conducted using the Abaqus/Standard finite element software. The pavement slab was simulated using a nonlinear creep (time-hardening) model at 40°C. The responses of the viscoplastic model under the influence of the trapezoidal amplitude of moving wheel loadings were determined for different speeds and numbers of cycles. The results indicated that a wheel speed increase from 0.5Km/h to 1.0Km/h decreased the rut depth by about 22% and 24% in conv

Background: Acute urinary tract infection is a common bacterial infection causing illness in infants and children. At age of seven, 8% of girls and 2% of boys will have at least one episode. Although drinking water and using home remedies are known to help to flush away bacteria and keeps them from sticking to the bladder wall, researches to test the efficacy and safety of hydrochlorothiazide's diuretic effect as adjuvant to the antibiotics in pediatric age groups are lacking, and so this research was to address this subject.

Objectives: To assess the effectiveness   and  the safety of hydrochlorothiazide as adjuvant therapy to the antibiotics in treating acute urinary tract infect

Electro-chemical Machining is  significant  process to remove metal with using  anodic dissolution. Electro-chemical machining use to removed metal workpiece from (7025) aluminum alloy using Potassium chloride (KCl) solution .The tool used was made from copper. In this present the optimize processes input parameter use are( current, gap and electrolyte concentration) and surface roughness (Ra) as output .The experiments on electro-chemical machining with use current (30, 50, 70)A, gap (1.00, 1.25, 1.50) mm and electrolyte concentration (100, 200, 300) (g/L).  The method (ANOVA) was used to limited the large influence factors affected on surface roughness and found the current was the large influence f

Concentrations of radon were measured in this study for twenty-four samples of soil distributed in six locations on the north part of Iraq. The radon concentrations in soil samples measured by using alpha-emitters registration that emits from Radon (222Rn) in (CR-39) track detector. The concentrations values were calculated by a comparison with standard samples. The results shows that the radon gas concentrations in Darbandikhan City varies from (16.60-34.04 Bq/m3), Halabja City (16.51-23.32 Bq/m3), Al Sulaimaniya City (17.61-32.25 Bq/m3), Koisnjaq City (22.04-35.65 Bq/m3), Shaqlaua City (21.10-29.10 Bq/m3) and Erbil City (22.30-34.63 Bq/m3). The average radon gas concentration in Al Sulaimaniya and Erbil governorate are (22.30 Bq/m3)

ArcHydro is a model developed for building hydrologic information systems to synthesize geospatial and temporal water resources data that support hydrologic modeling and analysis. Raster-based digital elevation models (DEMs) play an important role in distributed hydrologic modeling supported by geographic information systems (GIS). Digital Elevation Model (DEM) data have been used to derive hydrological features, which serve as inputs to various models. Currently, elevation data are available from several major sources and at different spatial resolutions. Detailed delineation of drainage networks is the first step for many natural resource management studies. Compared with interpretation from aerial photographs or topographic maps, auto