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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The 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.
We employ a simple effective nucleon-nucleon interaction for sd-shell model calculations derived from the Reid soft-core potential folded with two-body correlation functions which take account of the strong short-range repulsion and large tensor component in the Reid force. Shell model calculations for ground and low lying energy states of neutron rich oxygen isotopes 18-28O are performed using OXBASH code. Generally, this interaction predicts correct ordering of levels, yields reasonable energies for ground states of considered isotopes and predicts very well the newly observed excitation energy of
in 26O. Besides, it produces reasonable energy spectra for 23-27O and compressed energy spectra for 18-22O isotopes. This is mainly due e
Bacillus subtilis, an isolate of bacillus genus, was obtained from the laboratories of Ministry of Science and Technology. The best efficient Bacillus subtilis isolate in cellulose and semi-cellulose hydrolysis was treated with Dielectric-barrier Discharge (DBD). Atmospheric cold plasma technique (non-thermal) was used by exposing them at different times (2, 3, 4 and 5 mins) separately as a first stage, and then 60 seconds after any treatment separately as a second stage. After 48 hours, the difference between the plasma source and the sample was fixed at 0.5 cm. The results showed a variation in the growth of the isolate according to the exposure time by the appearance of culture turbidity and the estimation o
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In this work, the nano particles of Na-A zeolite were synthesized by sol –gel method. The samples were characterized by X-ray diffraction (XRD), X-ray luorescence (XRF), Surface area and pore volume, Atomic Force Microscope (AFM) and Fourier Transform Infrared Spectroscopy (FTIR). Results show that the nano A zeolite is with average crystal size is 74.77 nm., Si/Al ratio 1.03, BET surface area was 581.211m2/g and the pore volume for NaA was found equal to 0.355cm3/g.
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This research dealt with desalting of East Baghdad crude oil using pellets of either anionic, PVC, quartz, PE, PP or
nonionic at different temperature ranging from 30 to 80 °C, pH from 6 to 8, time from 2 to 20 minutes, volume percent
washing water from 5 to 25% and fluid velocity from 0.5 to 0.8 m/s under voltage from 2 to 6 kV and / or using additives
such as alkyl benzene sulphonate or sodium stearate. The optimum conditions and materials were reported to remove
most of water from East Baghdad wet crude oil.
This paper features the modeling and design of a pole placement and output Feedback control technique for the Active Vibration Control (AVC) of a smart flexible cantilever beam for a Single Input Single Output (SISO) case. Measurements and actuation actions done by using patches of piezoelectric layer, it is bonded to the master structure as sensor/actuator at a certain position of the cantilever beam.
The smart structure is modeled based on the concept of piezoelectric theory, Bernoulli -Euler beam theory, using Finite Element Method (FEM) and the state space techniques. The number of modes is reduced using the controllability and observability grammians retaining the first three
dominant vibratory modes, and for the reduced syste
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Phase change materials (PCMs) such as paraffin wax can be used to store or release large amount of energy at certain temperature at which their solid-liquid phase changes occurs. Paraffin wax that used in latent heat thermal energy storage (LHTES) has low thermal conductivity. In this study, the thermal conductivity of paraffin wax has been enhanced by adding different mass concentration (1wt.%, 3wt.%, 5wt.%) of (TiO2) nano-particles with about (10nm) diameter. It is found that the phase change temperature varies with adding (TiO2) nanoparticles in to the paraffin wax. The thermal conductivity of the composites is found to decrease with increasing temperature. The increase in thermal conductivity ha
... Show MoreCoffee bean contains bioactive compounds including caffeine and chlorogenic acid (CGA) that have a stimulant effect and are used for combating fatigue and drowsiness, and enhancing alertness. However, when the coffee bean was processed in the form of green coffee bean (GCB) extract, it has an unpleasant flavour and limitations instability, activity, and bioavailability. This study aimed to produce microcapsules of the GCB (Coffea canephora) ethanolic extract containing considerable amounts of the bioactive compounds for nutraceutical supplements. The GCB ethanolic extract was microencapsulated by spray drying using a whey protein concentrate (WPC) biopolimer. The particle size (PSA), morphology (SEM), and physicochemical charact
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