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.
Optical Mark Recognition (OMR) is an important technology for applications that require speedy, high-accuracy processing of a huge volume of hand-filled forms. The aim of this technology is to reduce manual work, human effort, high accuracy in assessment, and minimize time for evaluation answer sheets. This paper proposed OMR by using Modify Bidirectional Associative Memory (MBAM), MBAM has two phases (learning and analysis phases), it will learn on the answer sheets that contain the correct answers by giving its own code that represents the number of correct answers, then detection marks from answer sheets by using analysis phase. This proposal will be able to detect no selection or select more than one choice, in addition, using M
... Show MoreThere are many images you need to large Khoznah space With the continued evolution of storage technology for computers, there is a need nailed required to reduce Alkhoznip space for pictures and image compression in a good way, the conversion method Alamueja
Gypseous soils are common in several regions in the world including Iraq, where more than 28.6% of its surface is covered with this type of soil. This soil, with high gypsum content, causes different problems for construction and strategic projects. As a result of water flow through the soil mass, the permeability and chemical arrangement of these soils varies with time due to the solubility and leaching of gypsum. In this study, the soil of 36% gypsum content, was taken from one location about 100 km southwest of Baghdad, where the samples were taken from depths (0.5 - 1) m below the natural ground and mixed with (3%, 6%, 9%) of Copolymer and Novolac polymer to improve the engineering properties that include: collapsibility, perm
... Show MoreMany academics have concentrated on applying machine learning to retrieve information from databases to enable researchers to perform better. A difficult issue in prediction models is the selection of practical strategies that yield satisfactory forecast accuracy. Traditional software testing techniques have been extended to testing machine learning systems; however, they are insufficient for the latter because of the diversity of problems that machine learning systems create. Hence, the proposed methodologies were used to predict flight prices. A variety of artificial intelligence algorithms are used to attain the required, such as Bayesian modeling techniques such as Stochastic Gradient Descent (SGD), Adaptive boosting (ADA), Decision Tre
... Show MoreIn this paper, we will present proposed enhance process of image compression by using RLE algorithm. This proposed yield to decrease the size of compressing image, but the original method used primarily for compressing a binary images [1].Which will yield increasing the size of an original image mostly when used for color images. The test of an enhanced algorithm is performed on sample consists of ten BMP 24-bit true color images, building an application by using visual basic 6.0 to show the size after and before compression process and computing the compression ratio for RLE and for the enhanced RLE algorithm.
The removal of Ibuprofen antibiotics (IBU) by photo-degradation UV/H2O2/Fe+2 system was investigated in a batch reactor under different initial concentrations of H2O2 (100-500) mg/L, Fe+2 (10-40) mg/L, pH (3-9) and initial concentrations of IBU (10-80) mg/L, and their relationship with the degradation efficiency were studied. The result demonstrated that the maximum elimination of IBU was 85.54% achieved at 300 mg/L of H2O2, 30 mg/L of Fe+2, pH=3, and irradiation time of 150 min, for 10 mg/L of IBU. The results have shown that the oxidation reagent H2O2 plays a very important role in IBU degradation.
Many academics have concentrated on applying machine learning to retrieve information from databases to enable researchers to perform better. A difficult issue in prediction models is the selection of practical strategies that yield satisfactory forecast accuracy. Traditional software testing techniques have been extended to testing machine learning systems; however, they are insufficient for the latter because of the diversity of problems that machine learning systems create. Hence, the proposed methodologies were used to predict flight prices. A variety of artificial intelligence algorithms are used to attain the required, such as Bayesian modeling techniques such as Stochastic Gradient Descent (SGD), Adaptive boosting (ADA), Deci
... Show MoreThe current standard for treating pilonidal sinus (PNS) is surgical intervention with excision of the sinus. Recurrence of PNS can be controlled with good hygiene and regular shaving of the natal cleft, laser treatment is a useful adjunct to prevent recurrence. Carbon dioxide (CO2) laser is a gold standard of soft tissue surgical laser due to its wavelength (10600 nm) thin depth (0.03mm) and collateral thermal zone (150mic).It effectively seals blood vessels, lymphatic, and nerve endings, Moreover wound is rendered sterile by effect of laser. Aim of this study was to apply and assess the clinical usefulness of CO2 10600nm laser in pilonidal sinus excision and decrease chance of recurrence. Design: For 10 patients, between 18 and 39 year
... Show MoreThree-dimensional (3D) image and medical image processing, which are considered big data analysis, have attracted significant attention during the last few years. To this end, efficient 3D object recognition techniques could be beneficial to such image and medical image processing. However, to date, most of the proposed methods for 3D object recognition experience major challenges in terms of high computational complexity. This is attributed to the fact that the computational complexity and execution time are increased when the dimensions of the object are increased, which is the case in 3D object recognition. Therefore, finding an efficient method for obtaining high recognition accuracy with low computational complexity is essentia
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