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

This paper presents the Taguchi approach for optimization of hardness for  shape memory alloy (Cu-Al-Ni) . The influence of  powder metallurgy parameters on hardness has been investigated. Taguchi technique and ANOVA were used for analysis. Nine experimental runs based on Taguchi’s L9 orthogonal array were performed (OA),for two parameters was study (Pressure and sintering temperature) for three different levels (300 ,500 and 700) MPa ,(700 ,800 and  900)^oC respectively . Main effect, signal-to-noise (S/N) ratio was study, and analysis of variance (ANOVA) using  to investigate the micro-hardness characteristics of the shape memory alloy .after application the result of study shown the hei

Zinc Oxide (ZnO) thin films of different thickness were prepared
on ultrasonically cleaned corning glass substrate, by pulsed laser
deposition technique (PLD) at room temperature. Since most
application of ZnO thin film are certainly related to its optical
properties, so the optical properties of ZnO thin film in the
wavelength range (300-1100) nm were studied, it was observed that
all ZnO films have high transmittance (˃ 80 %) in the wavelength
region (400-1100) nm and it increase as the film thickness increase,
using the optical transmittance to calculate optical energy gap (Eg
opt)
show that (Eg
opt) of a direct allowed transition and its value nearly
constant (~ 3.2 eV) for all film thickness (150

In this work, chemical spray pyrolysis deposition (CSP) technique was used to prepare a mixed In2O3-CdO thin films with different CdO content (10, 30 and 50)%volume ratio on glass substrates at 150 ᵒC substrate temperature. The surface morphology and structural properties were measured to find the optimum conditions to improve thin films properties for using as photo detector. Current –Time, the sensitivity and response speed vary for each mixture. Samples with 10% vol. CdO content has square pulse response with average rise time nearly 1s and fall time 1s.

Liquid-liquid membrane extraction technique, pertraction, using three types of solvents (methyl isobutyl ketone, n-butyl acetate, and n-amyl acetate) was used for recovery of penicillin V from simulated fermentation broth under various operating conditions of pH value (4-6) for feed and (6-8) for receiver phase, time (0-40 min), and agitation speed (300-500 rpm) in a batch laboratory unit system. The optimum conditions for extraction were at pH of 4 for feed, and 8 for receiver phase, rotation speed of 500 rpm, time of 40 min, and solvent of MIBK as membrane, where more than 98% of penicillin was extracted. 

In this research, deposition of titanium oxide (TiO₂) and vanadium oxide (V₂O₅) thin film  in different mixing percentage  (0, 25 ,50, 75 and100)%   on the substrate of glass .The coating thickness was ( 50 nm  ).

In this research contact angle was measured and the effect of weather conditions. Results showed that the value of the contact angle of the prepared films reached its highest value at 50% (TiO₂+V₂O₅) was 160º.

The results showed that the optical transmittance of TiO₂ and V₂O₅ thin film decrease with increasing the deposition angle and decrease with increasing V₂O₅ pro

              In this work, pure and doped Vanadium Pentoxide (V₂O₅) thin films with different concentration of TiO₂ (0, 0.1, 0.3, 0.5) wt  were obtained using Pulse laser deposition technique on amorphous glass substrate with thickness of (250)nm. The morphological, UV-Visible and Fourier Transform Infrared Spectroscopy (FT-IR) were studied. TiO₂ doping into V₂O₅ matrix revealed an interesting morphological change from an array of high density pure V₂O₅ nanorods (~140 nm) to granular structure in TiO₂-doped V₂O₅ thin film .Transform Infrared Spectro

Tin dioxide doped silver oxide thin films with different x content (0, 0.03, 0.05, 0.07) have been prepared by pulse laser deposition technique (PLD) at room temperatures (RT). The effect of doping concentration on the structural and electrical properties of the films were studied. Atomic Force Measurement (AFM) measurements found that the average value of grain size for all films at RT decrease with increasing of AgO content. While an average roughness values increase with increasing x content. The electrical properties of these films were studied with different x content. The D.C conductivity for all films increases with increasing x content. Also, it found that activation energies decrease with increasing of AgO content for all films.