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

Abstract:

The issues related to foreign trade is a broad field for discussions and captures the interest of economists for their contribution to the process of economic development in the economies of the countries, especially developing ones. The imports of goods and services in foreign trade constitute an important part of the local by which the economy gets goods and services that the economy cannot produce because of the incompetent base of production. Further, the demand function of imports occupied a good deal of the attention of researchers in the field of international economics for which agricultural imports constitute an important part. The reason for the interest in the subject is due to its im

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research i

Background: evaluate the effects of three different intracoronal bleaching agents on the shear bond strengths (SBS) and failure site of stainless steel and monocrystalline (sapphire) orthodontic brackets bonded to endodontically treated teeth using light cured orthodontic adhesive in vitro. Materials and methods: Eighty extracted sound human upper first premolars were selected, endondontically treated and randomly divided equally (according to the type of the brackets used) into two main groups (n = 40 per group). Each main group were subdivided (according to the bleaching agent used) into four subgroups 10 teeth each; as following : control (un bleached) group, hydrogen peroxide group (Hp) 35%, carbamide peroxide group (CP) 37% group and s

we studied the effect of low level laser therapy (LLLT) using diode laser with wavelength of (790-805) nm in promotion and enhancement of wound healing of episiotomy and to evaluate the analgesic effect of LLLT in reducing the pain sensation caused by the episiotomy wounds. Nineteen women with episiotomy wound were selected and divided into three groups; 1st group (group No.1: control group) given antibiotics without laser therapy, in the 2nd group (group No.2) the wounds were exposed to laser therapy (4 sessions, each session with energy density of 19.90 J /cm2 every other day ) and systemic antibiotics were prescribed for 1 week. In the 3rd group (group No.3) the wounds were exposed to laser therapy (4 sessions, the same as in the 2nd

Abstract
This study was conducted by using soil map of LD7 project to interpret the
distribution and shapes of map units by using the index of compaction as an
index of map unit shape explanation. Where there were wide and varied
ranges of compaction index of map units, where the maximum value was
0.892 for MF9 map unit and the lower value was 0.010 for same map unit.
MF9 has wide range appearance of index of compaction after those indices
were statistically analyzed by using cluster analysis to group the similar
ranges together to ease using their values, so the unit MF9 was considered as
key map unit that appears in the soils of LD7 project which may be used to
expect another map units existence in area of

The current study aims to investigate the second cycle students’ motives for using electronic games in Oman. The sample consisted of (570) students, (346 males and 224 females). The participants completed an open-ended question which was analyzed based on ground theory. The results showed that (46.820%) of the males and (77.678) of the females played electronic games for pleasure, entertainment, and fun. This first category of motivation got the highest percentage of frequency (58.947%). The motive to become a hacker, a popular YouTuber got the lowest percentage (2.280%). Other students’ motives toward playing electronic games included: filling the leisure time, overcoming boredom, feeling adventures, getting science fiction and chal

Research summary

Today, the Islamic nation is going through a phase that is one of the most dangerous that it has never experienced before. This phase was characterized by the following:

The nation is divided into states and its weakness in most of its doctrinal, political, social, economic and moral aspects.
Enemies targeting the nation's faith and capabilities, and the emergence of loyalty to the enemies of the nation from some groups of society, spreading misconceptions in the Muslim community.
Spreading the spirit of rebellion in all segments of society and striving to stir up the people against the rulers and put pressure on the rulers.

All these manifestations and others require the nation's wise men

The development of Japanese society passed through long historical stages and as a result of the bitter experience of Japan in the Second World War and its exhaustion, it was able to build a modern modern state after 1945. Japan is a country of culture, civilization, science and technology, a country that appreciates the value of solidarity work. And the role of active civil society. This is what makes us in Iraq stand and draw their experience in the advancement and development, especially that they also passed bitter political stages, Iraq today passes through the most historical periods of forestry through its historical heritage in terms of the existence of complex social problems, the US occupation of Iraq in 2003 highlighte