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

The control of water represents the safe key for fair and optimal use to protect water resources due to human activities, including untreated wastewater, which is considered a carrier of a large number of antibiotic-resistant bacterial species. This study aimed to investigate the prevalence of antibiotic-resistance to E. coli in Tigris River by the presence of resistance genes for aminoglycoside(qepA( ,quinolone (gyrA), and sulfa drugs( dfr1 ,dfr17) due to the frequent use of antibiotics and their release into wastewater of hospitals. Samples were collected from three sites on Tigris River: S1( station wastewater in Adhamiya), S2 (station wastewater in Baghdad Medical city hospital), S3 (station wastew

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

Short fiction, documentary and animation films constitute an outlet for many young filmmakers, who find in them a fulfillment of their ambitions. Therefore, this expansion in the cinematic movement witnessed by the cultural scene, despite the differences in levels, has produced films and names of promising young directors. In spreading cultural and artistic awareness and developing aesthetic taste. The research problem was represented in the following question (What are the characteristics of the short film and how its directive treatments are).
The theoretical framework included three sections: the first topic is the short film, its nature and features, the second topic is the elements of construction, and the third topic is Iraqi

Abstract:

               The current research aims to demonstrate the relationship of correlation and influence between the independent variable strategic control through its dimensions represented by (organizational structure, human resources management, commitment to specialization, defining powers and responsibilities, values and integrity) and the dependent variable the performance of the insurance company, and the degree of arrangement of these dimensions according to their importance, as well as Detection of significant differences in the sample's response to the questionnaire paragraphs in the researched company, and the research problem

The aim of the research is to design a test with cognitive achievement through the use of the inverted class strategy for some basic soccer skills for gyms for first-average students, within the curriculum of the Ministry of Education, where the researcher used the experimental approach. For the same division (B) and the number of each group (10) students, i.e. the total total of the research sample (20) students, and the pre-test for the research sample was applied through the design of the test prepared by the research after which the educational program with the strategy was applied to the research sample and continued (8) weeks after Completion of the tutorial has been post-tested for the research sample, In it, he reached significant r

The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari

this paper consists of three sections, Section one deals with the most important difficulties and characteristics of English subordinate clauses whereas section two tackles the difficulties faced by the Iraqi EFL students at the third year in the Department of English, College of languages, University of Baghdad in recognizing and producing the subordinate clauses submitting them to a test consisting of two questions (recognition and production). Finally, some pedagogical recommendation of the findings can be found in section four.

The purpose of this study is to investigate learners' listening comprehension problems with Englishlectures. The study was guided by research question (What are the listening comprehension problems learners have with lectures in English).Furthermore; the main significant goal were declared through conducting this study, as well as providing some procedures of distribution the questionnaire of the study.Moreover, it presents several definitions of listening. This study definitely depends on questionnaire instrument to gathering the required data. The participants of the study were 30 learners completed their secondary school and joined at the college. Based on the findings among the five factors (text, speaker, task, environment, and list

Abstract

Due to the lack of previous statistical study of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study was selected and applied in the Iraqi insurance company.

In order to find the convenient model representing the health insurance payments, we initially detected two probability models by using (Easy Fit) software:

First, a single Lognormal for the whole sample and the other is a Compound Weibull  for the two Sub samples (small payments and large payments), and we focused on the compoun