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

 Researchers used different methods such as image processing and machine learning techniques in addition to medical instruments such as Placido disc, Keratoscopy, Pentacam;to help diagnosing variety of diseases that affect the eye. Our paper aims to detect one of these diseases that affect the cornea, which is Keratoconus. This is done by using image processing techniques and pattern classification methods. Pentacam is the device that is used to detect the cornea’s health; it provides four maps that can distinguish the changes on the surface of the cornea which can be used for Keratoconus detection. In this study, sixteen features were extracted from the four refractive maps along with five readings from the Pentacam software. The

Non-thermal or cold plasma create many reactive species and charged particles when brought into contact with plant extracts. The major constituents involve reactive oxygen species, reactive nitrogen species and plasma ultra-violets. These species can be used to synthesize biologically important nanoparticles. The current study addressed the effect of the green method-based preparation approach on the volumetric analysis of Zn nanoparticles. Under different operating conditions, the traditional thermal method and the microwave method as well as the plasma generation in dielectric barrier discharge reactor were adopted as a preparation approach in this study. The results generally show that the type of method used plays an important rol

This research analyzes the level of the short circuit effect of the Iraqi super network and decides the suitable location for the High Voltage Direct Current (HVDC) connections in order to obtain the best short circuit reduction of the total currents of the buses in the network. The proposed method depends on choosing the transmission lines for Alternating current (AC) system that suffers from high Short Circuit Levels (SCLs) in order to reduce its impact on the transmission system and on the lines adjacent to it and this after replacing the alternating current (AC) line by direct current (DC) line. In this paper, Power System Simulator for Engineering (PSS/E) is used to model two types of HVDC lines in an effective regi

DBN Rashid, INTERNATIONAL JOURNAL OF DEVELOPMENT IN SOCIAL SCIENCE AND HUMANITIES, 2021

The Ceramic was a part from the humanitarian production that masseure the development and promotion of the Nations through decades. The Ceramic development involve wide and more techniques. One of these techniques that appear through the developmental centuries, the ( Alkaro Ceramic )technique, this technique depended the simplicity that comitted on religions thoughts through their development and its origin, so it had connected with these religions thoughts and had transmitted to the differnt Nations and they development in it to stay as a connection to the original key although its a way to keep them from adoption a new path. The tracker of the Ceramic fine art through its modernal level could knew and touched the Enormons transformati

Non-thermal or cold plasma create many reactive species and charged particles when brought into contact with plant extracts. The major constituents involve reactive oxygen species, reactive nitrogen species and plasma ultra-violets. These species can be used to synthesize biologically important nanoparticles. The current study addressed the effect of the green method-based preparation approach on the volumetric analysis of Zn nanoparticles. Under different operating conditions, the traditional thermal method and the microwave method as well as the plasma generation in dielectric barrier discharge reactor were adopted as a preparation approach in this study. The results generally show that the type of method used plays an important role in d