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. Therefore, two hypotheses were formulated for the research. The first is related to the measurement of intellectual capital in its human and structural types. The second was the possibility of disclosure in Financial statements of the company in question, The research was applied in the Iraqi insurance company, represented by the research community, and the research sample was based on (56) employees working in the departments that have a direct connection to the insurance process, and the salary lists, profit and loss disclosure and the financial position list were used, Company for 2018, The research concluded that there is a possibility to measure the intellectual head of the company research sample in terms of human capital, either structural capital can not be measured as a result of the fact that Dhahran measurement is negative.
The study seeks to investigate the effect of Dunn Dunn learning style model on students’ achievement. Besides, the way of developing students’ deductive thinking by testing the null hypothesis: there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05). Additionally, there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05) on testing developing deductive thinking skills. The researcher adopted a quasi-experimental posttest
... Show MoreAbstract— The growing use of digital technologies across various sectors and daily activities has made handwriting recognition a popular research topic. Despite the continued relevance of handwriting, people still require the conversion of handwritten copies into digital versions that can be stored and shared digitally. Handwriting recognition involves the computer's strength to identify and understand legible handwriting input data from various sources, including document, photo-graphs and others. Handwriting recognition pose a complexity challenge due to the diversity in handwriting styles among different individuals especially in real time applications. In this paper, an automatic system was designed to handwriting recognition
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Nurse scheduling problem is one of combinatorial optimization problems and it is one of NP-Hard problems which is difficult to be solved as optimal solution. In this paper, we had created an proposed algorithm which it is hybrid simulated annealing algorithm to solve nurse scheduling problem, developed the simulated annealing algorithm and Genetic algorithm. We can note that the proposed algorithm (Hybrid simulated Annealing Algorithm(GS-h)) is the best method among other methods which it is used in this paper because it satisfied minimum average of the total cost and maximum number of Solved , Best and Optimal problems. So we can note that the ratios of the optimal solution are 77% for the proposed algorithm(GS-h), 28.75% for Si
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Exchange of information through the channels of communication can be unsafe. Communication media are not safe to send sensitive information so it is necessary to provide the protection of information from disclosure to unauthorized persons. This research presented the method to information security is done through information hiding into the cover image using a least significant bit (LSB) technique, where a text file is encrypted using a secret sharing scheme. Then, generating positions to hiding information in a random manner of cover image, which is difficult to predict hiding in the image-by-image analysis or statistical analyzes. Where it provides two levels of information security through encryption of a text file using the secret sha
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Permeability data has major importance work that should be handled in all reservoir simulation studies. The importance of permeability data increases in mature oil and gas fields due to its sensitivity for the requirements of some specific improved recoveries. However, the industry has a huge source of data of air permeability measurements against little number of liquid permeability values. This is due to the relatively high cost of special core analysis.
The current study suggests a correlation to convert air permeability data that are conventionally measured during laboratory core analysis into liquid permeability. This correlation introduces a feasible estimation in cases of data loose and poorly consolidated formations, or in cas
Mass transfer was studied using a rotating cylinder electrode with different lengths of legs acting as turbulence promoters. Two types of rotating cylinder ,made of brass, were examined : an enhanced cylinder one, with four rectangular extensions 10 mm long, 10 mm wide, and 1mm thick, and an enhanced cylinder two with four longitudes 30 mm long,10 mm wide, and 1mm thick. The best performance was obtained for enhanced cylinder two at low rotation speeds while enhanced cylinder one was realized at high rotation speeds. The mass transfer enhancement as compared with a normal rotating cylinder electrode, devoid of promoters, is 53% or 58% higher. The enhancement percentage decreased as rotation speeds increased further, since, seemingly, ful
... Show MoreDue to the vast using of digital images and the fast evolution in computer science and especially the using of images in the social network.This lead to focus on securing these images and protect it against attackers, many techniques are proposed to achieve this goal. In this paper we proposed a new chaotic method to enhance AES (Advanced Encryption Standards) by eliminating Mix-Columns transformation to reduce time consuming and using palmprint biometric and Lorenz chaotic system to enhance authentication and security of the image, by using chaotic system that adds more sensitivity to the encryption system and authentication for the system.