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

       Scientists are investigating the efficacy of different biosorbents for promoting economic and environmental viability in purifying contaminants. Among the primary by-products of biodiesel production is waste microalgae biomass, which has the potential to be used as a cheap biosorbent for the treatment of pollution. In the present study, the biomass left over after extracting the chlorella vulgaris was used to test the potential biosorption of CIP from simulated aqueous solutions. Bisorbent's ability was characterized using Fourier transform infrared spectroscopy (FTIR), scanning electron microscopy (SEM), and energy-dispersive X-ray spectroscopy (EDX). Analysis with a Fourier Transform Infrared Spectrometer revealed that C

         The understanding exchange rate policy is fundamental in order to identify the mechanism by which works out macroeconomic, And the vital for macroeconomic analysis and empirical work to differentiate between the de facto regimes and de jure regimes, Where the proved surveys and studies issued by the international monetary fund that there is divergence between the de facto regime (Regime of exchange applied by the country actually) and between the de jure regime (Regime de jure through the documents and formal writings of officials of the central bank), And launched studies on the de facto regime (Being a the basis of evaluating monetary policy) Stabilized (peg-like)arrangements or

            The research discusses the mechanism for analyzing the salary scale in the public sector through an analysis of grades, their stages, occupants and their financial entitlements, and the extent to which the information obtained for their investment in strategic planning, conducting correction and treatment can be used. The salaries of the employees in them, whose number is (1117) employees, to be a field of research, as the salary structure in it for the year 2019 was analyzed by relying on a number of statistical tools in the analysis process, including the arithmetic circles, upper limits, minimum limits and percentage, and with

In this paper, some relations between the flows and the Enveloping Semi-group were studied. It allows to associate some properties on the topological compactification to any pointed flows. These relations enable us to study a number of the properties of the principles of flows corresponding with using algebric properties. Also in this paper proofs to some theorems of these relations are given.

Nitinol (NiTi) is used in many medical applications, including hard tissue replacements, because of its suitable characteristics, including a close elastic modulus to that of bones. Due to the great importance of the mechanical properties of this material in tissue replacements, this work aims to study the hysteresis response in an attempt to explore the ability of the material to remember its previous mechanical state in addition to its ability to withstand stress and to obtain the optimal dimensions and specifications for the manufacturer of NiTi actuators. Stress-strain examination is done in a computational way using a mutable Lagoudas MATLAB code for various coil radii, environment temperatures, and coil lengths. The computational m