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.
Balance is considered one of the most important components of physical activity in individual and team sports because it allows proper motor response and performance accuracy. The problem of the research lies in the lack of model for motor balance tests in the field of sports that require different positions and movements for classifying, selecting, diagnosing, and comparing athletes. The importance of the research lies in designing a test for motor balance as a reference for specialists in the field of sports and sport sciences. The subjects were first year College of physical education and sport sciences students / Baghdad University 2016 – 2017. The data was collected and treated using proper statistical operations. The researchers con
... Show MoreThe aim of this study was investigating the correlation between elevation of Prolactin levels and the increase of the concentrations of total sialic acids. The study was performed on 149 women consisted of 93 infertile hyperprolactinimic women (patients), age ranged16-38 years old, and 56 normoprolactinemic women as a control group, 18-37 years old. Serum prolactin (PRL) and gonadotroph hormones (Follicle stimulating hormone FSH and Luteinizing hormone LH) were measured using enzymatic immunoassay (EIA) method, resorcinol method for serum total sialic acids (SIA). Patients were divided into four groups, each group represented the level of prolactin of infertile women as follow: G1= (21-30), G2= (31-40), G3= (41-50), and G4= (51-60) ng/mL. S
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The galvanic corrosion of the (Cu - Fe), (Cu - Zn) and (Fe - Zn) couples have been investigated in 3.5% NaCl solution, 40ºC, different velocities (Re = 5000, 10000 and 15000) and different area ratio’s of cathode to anode (AR= 0.5,1 and 2), by using commercial metal pipe (cylindrical tube).The Zero Resistance Ammeter has been used to measure the galvanic current (Ig) and galvanic potential (Eg) with time. The galvanic current density increases with increasing velocity (Re) and the area ratio (AR). The galvanic potential (Eg) is shifted to less negative with increasing velocity (Re) and the area ratio (AR). A statistical relations for the galvanic current density and galvanic potential as a function of (Re). and the area ratio had been
... Show MoreForm naming system Simiaúaa can not be studied in isolation from the dimensionality of social and psychological , no doubt that names carry data psyche during social interaction , deflagration volunteered her body signifier in formats that meet the margin emotional part of the signified , Vtngams forms functions in coordinated trading to function as semantic double , it operates on coding , as well as carry emotional charge .
The science of semiotics cares Pettmvsal indications and forms of circulation, and is made form the semantic patterns , and pattern of production , and methods of functioning . Stop quite a few specialists and critics and researchers at Dalia ignorant poet and knight known ( Duraid bin embolism Jashmi ) ; it rep
Research summary
Today, the Islamic nation is going through a phase that is one of the most dangerous that it has never experienced before. This phase was characterized by the following:
The nation is divided into states and its weakness in most of its doctrinal, political, social, economic and moral aspects.
Enemies targeting the nation's faith and capabilities, and the emergence of loyalty to the enemies of the nation from some groups of society, spreading misconceptions in the Muslim community.
Spreading the spirit of rebellion in all segments of society and striving to stir up the people against the rulers and put pressure on the rulers.
All these manifestations and others require the nation's wise men
... Show MoreThe tagged research problem (the outputs of the written text in conceptual art) dealt with a comparative analytical study in the concept of conceptual art trends (land art - body art - art - language).
The study consisted of four chapters. The first chapter dealt with the theoretical framework, which was represented in presenting (the research problem), which raised the following question: What is the role of the written text in the transformations of the conceptual arts?
The first chapter included (the importance of research) and (research objectives) seeking to conduct comparative research in the written text within the trends of conceptual art as a moving phenomenon in art, and to reveal the variable written text in the
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The purpose of the search definition on factors superior this whoever impact on the improvement the exploitation decision this detect on stock exchange markets assumption , and using questioners to data accumulate and the Iraq market of financial papers battleground to search annoy chose the eyeball extension (47) peoples from peoples employees on the market , and using the bought statistic program (SPSS) on input and analysis search data , and machinate the search outputs to their group of factors internal and external which impact on exploitation decision on financial papers markets , and the search commend on necessary rise the incumbency direction in the stock exchange
... Show MoreAim: To evaluate the cytotoxic activity of newly synthesized a series of novel HDAC inhibitors comprising sulfonamide as zinc binding group and Isatin derivatives as cap group joined by mono amide linker as required to act as HDAC inhibitors. Materials and Methods: The utilization of sulfonamide as zinc binding group joined by N-alkylation reaction with ethyl-bromo hexanoate as linker group that joined by amide reaction with Isatin derivatives as cap groups which known to possess antitumor activity in the designed of new histone deacetylase inhibitors and using the docking and MTT assay to evaluate the compounds. Results: Four compounds have been synthesized and characterized successfully by ART-FTIR, NMR and ESI-Ms. the compounds w
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The grammar structure transforms from its fundamental field to another field that takes new dimensions, and is used in another way in speech that differs from the first one, because the formula basis of the name(Faael) in speech is a (distorted characteristic), and the distorted characteristic indicates the stability and the necessity of the characterized. as this characteristic has changed from its use as a distorted characteristic which was established by the elders. to a use that differs from the first and cannot be overlooked to achieve a new purpose, to be used as plural
The business environment is witnessing tremendous developments in the field of production and technology, which requires the development of production methods to go in line with these developments and the increasing competition, which has gone beyond the economic aspects to extend to the environmental aspects, as economic units tended to adopt a cleaner production strategy and through what they achieve by producing environmentally friendly products and achieving economic efficiency. Reducing costs, providing a safe and clean environment for workers, and reducing waste from production operations.