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

: zonal are included in phraseological units, form metaphorical names for a person, give him various emotional and evaluative characteristics. This article examines the topic of zoomorphic metaphors that characterize a person in the Russian and Arabic languages in the aspect of their comparative analysis, since the comparative analysis of the metaphorical meanings of animalisms is an important method for studying cultural linguistics, since zoomorphic metaphors are a reflection of culture in a language.

In the present study, the influence of various solvents on UV-VIS absorption spectra of N,N-Bis(salicylidene)ethylenediamine (Salen) has been investigated. Salen ligand has two absorption maxima (around 260 and 320 nm). To explain the obtained spectra, the frequencies and molar absorptivity values were combined with solvent properties using a total solvatochromic equation suggested by the Kamlet and Taft. The multiparametric examination denotes that non-specific dipolar interactions of the solvents (π*) with the solute play a significant role in absorption maxima in pure solvents. The ionization constant (pK_a) of salen in methanol has been determined by spectrophotometric measurements. Two graphical methods have been applied

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.

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

The primary aim of this research was to study visual spatial attention and its impact on the accuracy of the diagonal spike in volleyball. A total of 20 volleyball players of Baghdad participated in this study. The sample was homogeneous in terms of height, weight and age of the players. The tests used in the present study were: 1) Visual Spatial Attention Test. 2) Volleyball Spike Test. Based on the findings of the study, the researcher concluded that visual spatial attention has a significant impact on the accuracy of the diagonal spike in volleyball.

     The aim of this  paper is to discuss the influence of nanoparticles and porous media, and magnetic field on the peristaltic flow transport of a couple stress fluid in an asymmetric channel with different wave forms of non-Newtonian fluid. Initially, mathematical modeling of the two dimensions and two directional flows of a couple stress fluid with a nanofluid is first given and then simplified beneath hypothesis of the long wave length and the low Reynolds number approximation. After making these approximations, we will obtain associated nonlinear differential equations. Then, the exact solutions of the temperature distribution, nanoparticle concentration, velocity, stream function, and pressure gradient will be calculated. Fin