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

  Methylotrophs bacteria are ubiquitous, and they have the ability to consume single carbon (C1) which makes them biological conversion machines. It is the first study to find facultative methylotrophic bacteria in contaminated soils in Iraq. Conventional PCR was employed to amplify MxaF that encodes methanol dehydrogenase enzyme. DNA templates were extracted from bacteria isolated from five contaminated sites in Basra. The gene specific PCR detected Methylorubrum extorquens as the most dominant species in these environments. The ability of M. extorquens to degrade aliphatic hydrocarbons compound was tested at the laboratory. Within 7 days, gas chromatographic (GC) studies of remaining utilize

 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

This paper presents a vibration suppression control design of cantilever beam using two piezoelectric ‎patches. One patch was used as ‎an actuator element, while the other was used as a sensor. The controller design was designed via the balance realization reduction method to elect the reduced order model that is most controllable and observable. ‎the sliding mode observer was designed to estimate six states from the reduced order model but three states are only used in the control law. Estimating a number of states larger than that used is in order to increase the estimation accuracy. Moreover, the state ‎estimation error is proved bounded. An ‎optimal LQR controller is designed then using the ‎estimated states with the slid

Surface water flow samples were collected with distances downstream over Saqlawiya main drain whose stretch of about 24.5 km. The drain travels through different land use pattern, before, flowing into Tigris River. Eight sampling points were carefully
selected downstream the channel during dry season. The examined water parameters were pH, NH3, NO3, PO= 4, BOD5, COD, TDS, S.S, Cl-, SO= 4, Na+ , Ca+2, Mg+2, and Oil and Grease. Descriptive and inferential methods through finding the best curve fit correlation were employed in the study to test the strength of the association between water chemical characteristics and distance downstream the channel. A comparison of the values of chemical parameters at the Al-Saqlawiya Drain-Tigris Riv

The practice of self medication is continuously increasing worldwide due to its important roles in curing minor conditions or symptoms. This study was conducted to evaluate the factors associated with self medication practice of Iraqi respondents residing in Baghdad City. This study was designed as cross sectional study in which data was collected via direct interviews with respondents using a previously prepared questionnaire. This study investigated 348 respondents from different age groups. The majority of respondents were male aged between 30-60 years, married with secondary or academic level of education and employed with accepted monthly income. The main reason for practicing self medication was previous experience with the same condi

That the essential contribution of this research is a description of how complex systems analysis service of the properties of the queue in Baghdad Teaching Hospital using a technique network is techniques method (Q - GERT) an acronym of the words:

Queuing theory _ Graphical Evaluation and Review Technique

Any method of assessment and review chart where you will be see the movement flow of patients within the system and after using this portal will be represented system in the form of planned network probabilistic analysis and knowledge of statistical distributions appropriate for times of arrival and departure were using the program ready (Win QSB) and simulatio

This research laid the recruitment & use of IT Animatic digital TV drama & inviting ways of working is simple &effective in the level of producing images especially in TV drama, so the entry of this technology has created the concepts of new technology, and simple & effective at the same time with high level of modernity & technical innovation, this research deals with three chapters that includes two topics the animatic modes & the stages of production , & what is the atheistic aspects that is provided by this technology with the researcher reviewing the use of some TV dramatic Production series that was mentioned through this research.Which afterwards the researcher has analyzed a sample that was selected fo

The objective of this paper was to study the laser spot welding process of low carbon steel sheet. The investigations were based on analytical and finite element analyses. The analytical analysis was focused on a consistent set of equations representing interaction of the laser beam with materials. The numerical analysis based on 3-D finite element analysis of heat flow during laser spot welding taken into account the temperature dependence of the physical properties and latent heat of transformations using ANSYS code V.10.0 to simulate the laser welding process. The effect of laser operating parameters on the results of the temperature profile were studied in addition to the effect on thermal stresses  and dimensions of the laser w

This study aimed to investigate the influence of longitudinal steel embedded tubes located at the center of the column cross-section on the behavior of reinforced concrete (RC) columns. The experimental program consisted of 8 testing pin-ended square sectional columns of 150×150 mm, having a total height of 1400 mm, subjected to eccentric load. The considered variables were the steel square tube sizes of 25, 51 and 68 mm side dimensions and the load eccentricity (50 and 150) mm. RC columns were concealed steel tubes with hollow ratios of 3%, 12% and 20% depending on tube sizes used. The experimental results indicated an improvement in the overall behavior of eccentric columns when steel embedded tubes are used. The maximum gain in