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.
This paper reports an experimental study of welding of dissimilar materials between transparent Polymethylmethacrylate (PMMA) and stainless steel 304 sheets using a pulsed mode Nd:YAG laser. The process was carried out for two cases; laser transmission joining (LTJ) and conduction joining (CJ). The former is achieved when the joint is irradiated from the polymer side and the latter when the joint is irradiated from the opposite side (metal side). The light and process parameters represented by the peak power (Pp), pulse duration (τ), pulse repetition rate (PRR), scanning speed (ν) and pulse shape have a significant effect on the joint strength (Fb), joint bead width (b), joint quality and appearance. The optimum parameters were determined
... Show More
(69)
(61)
This research utilized natural asphalt (NA) deposits from sulfur springs in western Iraq. Laboratory tests were conducted to evaluate the performance of an asphalt mixture incorporating NA and verify its suitability for local pavement applications. To achieve this, a combination of two types of NA, namely soft SNA and hard HNA, was blended to create a binder known as Type HSNA. The resulting HSNA exhibited a penetration grade that adhered to Iraqi specifications. Various percentages of NA (20%, 40%, 60%, and 80%) were added to petroleum asphalt. The findings revealed enhanced physical properties of HSNA, which also satisfied the requirements outlined in the Iraqi specifications for asphalt cement.
Consequently, HS
... Show More
This paper is devoted to investigate the effect of internal curing technique on the properties of self-compacting concrete (SCC). In this study, SCC is produced by using silica fume (SF) as partial replacement by weight of cement with percentage of (5%), sand is partially replaced by volume with saturated fine lightweight aggregate (LWA) which is thermostone chips as internal curing material in three percentages of (5%, 10% and 15%) for SCC, two external curing conditions water and air. The experimental work was divided into three parts: in the first part, the workability tests of fresh SCC were conducted. The second part included conducting compressive strength test and modulus of rupture test at ages of (7, 28 and 90). The third part i
... Show MoreCoated sand (CS) filter media was investigated to remove phenol and 4-nitrophenol from aqueous solutions in batch experiments. Local sand was subjected to surface modification as impregnated with iron. The influence of process variables represented by solution pH value, contact time, initial concentration and adsorbent dosage on removal efficiency of phenol and 4-nitrophenol onto CS was studied. Batch studies were performed to evaluate the adsorption process, and it was found that the Langmuir isotherm effectively fits the experimental data for the adsorbates better than the Freundlich model with the CS highest adsorption capacity of 0.45 mg/g for 4-nitrophenol and 0.25 mg/g for phenol. The CS was found to adsorb 85% of 4-nitrophenol and
... Show MoreThe -multiple mixing ratios of γ-transitions from levels of populated in the are calculated in the present work by using the a2-ratio methods. We used the experimental coefficient (a2) for two γ -transitions from the same initial state, the statistical tensor, which is related to the a2-coefficient would be the same for the two transitions. This method was used in a previous work for pure transitions or which can be considered pure. In these cases the multiple mixing ratios for the second transition ( ) equal zero, but in our work we applied this method for mixed γ-transitions and then the multiple mixing ratio ( ) is known for one transition. Then we calculate the ( ) value and versareversa. The we
... Show MoreThe role of residues in the adsorption process for removing contaminants from their aqueous solution was highlighted in this study. The adsorption capacity of eggshells were used to remove the methyl orange dye from its aqueous solution. The highest dye adsorption was found to range between (62.30% to 62.33%). The results of using adsorption isotherms (Freundlich, Langmuir, and Temkin) have been revealed that the Freundlich model was followed and that the Langmuir model did not match, as well as the partial applicability of Temkin's model at temperatures (298,308,318) K. The process of adsorption is a physical one. Three kinetic models of the adsorption process were also used, with the results demonstrating the applicability of the pseud
... Show More
(2)
The main aim of this paper is studied the punching shear and behavior of reinforced concrete slabs exposed to fires, the possibility of punching shear failure occurred as a result of the fires and their inability to withstand the loads. Simulation by finite element analysis is made to predict the type of failure, distribution temperature through the thickness of the slabs, deformation and punching strength. Nonlinear finite element transient thermal-structural analysis at fire conditions are analyzed by ANSYS package. The validity of the modeling is performed for the mechanical and thermal properties of materials from earlier works from literature to decrea
... Show More
Backround: The Solid state fermentation has several advantage including absence of free water , reduced volume of production media utilized for high products and the relatively low costs of production.
Methods: Thirty local isolates of soil obtained from Genetic Engneering and Biotechnology Institute. Nutrient agar was used to growth strains examination to antibacterial agent and Wheat bran and fish meal were used in combination (0-100%of each )and divided in 10 gm lost /flask . Each flask is inoculated with different numbers of Streptomyces spores and incubated for 5 days at 28°C, then the supernet was extracted and were assayed as antibacterial
Results: The ability of 30 local isolates of Streptomyc
Second harmonic generation (SHG) is a phenomenon observed in nonlinear optics that leads to frequency duplication for a high intensity laser incident on nonlinear crystal using BBO crystal. The SHG yield is achieved when the photons interact with a nonlinear optical material and effectively combine to form new photons with double frequency, and therefore double energy and half wavelength. This paper is concerned with the establishment of an SHG experiment to govern the process of producing half-wavelength laser beam from the input one. The theoretical effort was extended to compute the efficiency by using MATLAB software based on mathematical relationships. The values of the conversion maximum efficiencies, which were computed as a funct
... Show More
Computer-aided modeling and simulation software programs are essential tools
to predict how an optical communication component, link, or network will function
and perform. This paper aims to investigate the various effects on pulses
propagation in optical transmission systems utilizing the MATLAB program.
Dispersion and Attenuation effects are explored. The simulation of Gaussian pulses
propagation through single mode optical fiber, simplifies the design of optical
communication system and make the design process more efficient, less expensive,
and faster.