Current search targeted to:
1 - Measurement of double-thinking among university students.
2 - Identify the significant differences in the degrees of double-thinking members of the sample according to the variables of sex (male - female), specialty (I know - a human).
To achieve the objectives of the research chose researcher samples from the community of the first search for statistical analysis, has reached 400 students, and the second sample of the application of the final, has reached (480) students were selected randomly with simple check of equal value, and the researcher building a search tool double think, After the completion of the scale-building measures thinking double (34) paragraph, the researcher apply the measure to final application of sample size (480) students.
After statistical treatments of using the bag SPSS statistical research found the following results: -
1 - that college students have a double-thinking.
2 - that there is a difference in the level of double think depending on the sex variable in favor of females.
3 - There is no difference in the level of thinking dual variable depending on the specialty.
Accordingly, the researcher presented a set of recommendations and proposals, including:
1 - urged the Ministry of Higher Education and Scientific Research Department of the supervision and evaluation of activating the role of psychological counseling centers in all universities under the supervision of specialized cadres.
2 - urged academic institutions holding seminars and lectures through a strategy of preventive counseling, for the development of some unwanted behaviors, including double think.
3 - urged academic institutions attention to the activities and programs of social, cultural and sports in order to deepen the spirit of cooperation, tolerance and brotherhood among university students.
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
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