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

In the present work, heterojunction diode detectors will be prepared using germanium wafers as a substrate material and 200 nm tin sulfide thickness will be evaporated by using thermal evaporation method as thin film on the substrate. Nd:YAG laser (λ=532 nm) with different energy densities (5.66 J/cm2 and 11.32 J/cm2) is used to diffuse the SnS inside the surface of the germanium samples with 10 laser shots in different environments (vacuum and distilled water). I-V characteristics in the dark illumination, C-V characteristics, transmission measurements, spectral responsivity and quantum efficiency were investigated at 300K. The C-V measurements have shown that the heterojunction were of abrupt type and the maximum value of build-in pot

   Analyzing the size of the interrelationships between the main economic sectors in the Iraqi economy is an important necessity to know the impact of each sector on other economic sectors on the basis of the interrelationships and reciprocity between them, and what these relationships have achieved in terms of enhancing development and increasing the gross domestic product. To achieve the objectives of the study, we relied on mathematical (quantitative) analysis using user-product tables. Issued by the Ministry of Planning / Central Bureau of Statistics and Research (Directorate of National Accounts) for the economic sectors that make up the Iraqi economy. The study conc

      The conducted research was done in Grda rasha field (Salahaddin University) for one month to compare the impacts of Alcea kurdica powder, Rifaxmine, and Ranitidine as anti-lesion and immune-strengthening agents on stress-induced quails which are affecting their growth rate and in severe cases causing gizzard erosion and deep intestinal lesions. To do that, 75 quails (12 weeks old) were grouped into six treatments with different additives. (T0-) = Negative control (Stress-induced Without treatment), (T0+) = Positive control (No stress inducing or treatment). T1= (treated with Rifaximine 200mg/L water mixed), T2= (treated with Ranitidine 200mg/L), T3= (treated with A.kurdica extract 100mg/L). The tested groups,

  The current research discussed biophysics data as a theoretical and applied knowledge base linking industrial design with the natural sciences at the level of applied strategies through which we can enrich the knowledge base of industrial design. The research focused on two main aspects of the scientific references for biophysics, namely: electromagnetism, and biomechanics. According to the performance and functional applications in designing the functions of industrial products at the electromagnetic level, it was found that remote sensing applications: such as fire sensors that were adopted from the insect (Black Beetle) and that their metaphors enable them to hear fire, and collision sensors, which were adopted from the insect

The effect of superficial gas velocity within the range 0.01-0.164 m/s on gas holdup (overall, riser and down comer), volumetric oxygen mass transfer coefficient, liquid circulation velocity was studied in an internal loop concentric tubes airlift reactor (working volume 45 liters). It was shown that as the u_sg increases the gas holdup and also the liquid circulation velocity increase. Also it was found that increasing superficial gas velocity lead to increase the interfacial area that increases the overall oxygen mass transfer coefficient. The hydrodynamic experimental results were modeled with the available equations in the literature. The predicted data gave an acceptable accuracy with the empirical data.

The final

A descriptive evaluation study is conducted on primary health care centers in Baghdad City in order to
evaluate the organization structure as component of quality improvement of maternal and child health promotion
from April 10th 2012 to May20th 2013. A total of (22) primary health care centers. Study instrument was
comprised of three questionnaires and overall items included in these questionnaire were (65) items. Data are
collected through the utilization of the developed questionnaire and the interview technique as means of data
collection. Data are analyzed through the application of descriptive statistical data analysis methods which
includes the measurement of the frequencies, percentages, and computation of mean

The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

This paper discusses the study of computer Russian language neologisms. Problems of studying computer terminology are constantly aggravated by the processes of computer technology that is introduced to all walks of life. The study identifies ways of word formation: the origin of the computer terms and the possibility of their usage in Russian language. The Internet is considered a worldwide tool of communication used extensively by students, housewives and professionals as well The Internet is a heterogeneous environment consisting of various hardware and software configurations that need to be configured to support the languages used. The development of Internet content and services is essential for expanding Internet usage. Some of the

Research Summary