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.
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This study aims to provide verification between measured and calculated radiation dose using three different ionization chamber detectors in Grid plans to select the best ones To the best of our knowledge, this is the first practical experiment in such subject. Grid radiotherapy is an unconventional method for bulky tumors treatment. It is characterized by a single-fraction and high radiation dose. Ten cases (scenarios) were selected to achieve Grid plans by MLCs, with a single dose of 1500-2000 cGy. Three ionization detectors were employed to measure the maximum, mean, and point doses (cGy), and match them with those calculated by the linear accelerator used in this study. The results showed significant differences among the th
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In this work, we calculate and analyze the photon emission from quark and anti-quark interaction during annihilation process using simple model depending on phenomenology of quantum chromodynamic theory (QCD). The parameters, which include the running strength coupling, temperature of the system and the critical temperature, carry information regarding photon emission and have a significant impact on the photons yield. The emission of photon from strange interaction with anti-strange is large sensitive to decreases or increases there running strength coupling. The photons emission increases with decreases running strength coupling and vice versa. We introduce the influence of critical temperature on the photon emission rate in o
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The structural of peculiar spiral galaxy NGC 2608 have been studied using multiband CCD surface photometry of the observations that have been obtained by the 1.88 m optical telescope of Kottamia Astronomical Observatory (Egypt). We studied the structure and radial brightness distribution of the galaxy. The surface brightness distribution indicate that the center of the galaxy consist of two nucleus. The photometric parameters of its components and the color distribution over the galactic are estimated and stellar populations in different regions of the galaxy are analyzed using color diagram. The distributions of the color indices show that the observed photometric symmetry in the inner part of the galaxy, including the bar, is due to a
... Show MoreThe aim of this paper is to present a method for solving high order ordinary differential equations with two point's boundary condition, we propose semi-analytic technique using two-point oscillatory interpolation to construct polynomial solution. The original problem is concerned using two-point oscillatory interpolation with the fit equal numbers of derivatives at the end points of an interval [0 , 1] . Also, many examples are presented to demonstrate the applicability, accuracy and efficiency of the method by comparing with conventional methods.
Supra nanoparticles (submicron) of Chicken bones fibers were used (before and after treated with citric acid solution) as additives to dental composite with the weight ratios (1%, 2% and 4%). The main mechanical tests represented by hardness, wear resistance and compression strength was carried out on the improvement dental composites.
The addition of treated supra nanoparticles Chicken thigh bones with particles size (300 nm) by weight ratio (1%) to ordinary dental composite resin , significantly improves all of its mechanical properties, in addition to the increase the value of the its glass transition temperature from 43oC to 45.4 oC. The techniques X-ray diffraction (XRD), Energy Dispersive Spectr
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Climate change is a severe problem due to the continuous dynamic changes in urbanization in cities, and reaching it requires high-resolution spatial data represented by using remote sensing technology, as the data of the Space Science Network of NASA was relied on to measure the change in the climate of Baghdad city for a period of four decades 1981-2021, using the climate change equation referred to in the research and then tabulating the data in Excel. The results showed evident changes in the climatic rates, especially during the fourth time cycle; the high rates of temperature and low rates of relative humidity and precipitation indicate that the city’s climate is heading towards drought, and similarities appeared between the rates
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Abstract
A two electrode immersion electrostatic lens used in the design
of an electron gun, with small aberration, has been designed using
the finite element method (FEM). By choosing the appropriate
geometrical shape of there electrodes the potential V(r,z) and the
axial potential distribution have been computed using the FEM to
solve Laplace's equation.
The trajectory of the electron beam and the optical properties of
this lens combination of electrodes have been computed under
different magnification conditions (Zero and infinite magnification
conditions) from studying the properties of the designed electron
gun can be supplied with Abeam current of 5.7*10-6 A , electron
gun with half acceptance
Zigbee, which has the standard IEEE 802.15.4. It is advisable method to build wireless personal area network (WPAN) which demands a low power consumption that can be produced by Zigbee technique. Our paper gives measuring efficiency of Zigbee involving the Physical Layer (PL) and Media Access Control (MAC) sub-layer , which allow a simple interaction between the sensors. We model and simulate two different scenarios, in the first one, we tested the topological characteristics and performance of the IEEE802.15.4 standard in terms of throughput, node to node delay and figure of routers for three network layouts (Star, Mesh and Cluster Tree) using OPNET simulator. The second scenario investigates the self-healing feature on a mesh
... Show MoreBackground: The prediction of changes in the mandibular third molar position and eruption is an important clinical concern because third molar retention may be beneficial for orthodontic anchorage. The aims of this study were to assess the mandibular third molar position by using medical CT scan and lateral reconstructed radiograph and evaluate gender differences. Materials and Methods: The sample of present study consisted of 39 patients (18 males and 21 females) with age range 11-15 years who were attending at Al-Suwayra General Hospital/ the Computerized Tomography department. The distance from anterior edge of ramus to distal surface of permanent mandibular second molar and mesio-distal width of developing mandibular third molar were
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