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.
Background: Angiogenesis is defined as the formation of new blood vessels. However, angiogenesis in cancer will lead to tumour growth and metastasis. Therefore, anti-angiogenesis is one of the ways to slow down growth and spreading of tumour. Moringa oleifera is also known as a “Miracle tree” which has high nutritive value and various therapeutics effect in different parts of the plant. This study aims to determine the anti-angiogenic property of Moringa oleifera leaves extract by using chick chorioallantoic membrane (CAM) assay. Materials and Methods: The extracts were prepared by decoction method using methanol and water. The qualitative phytochemical screening was carried out for
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This study includes analytical methods for the determination of the drug amoxicillin trihydrate (Amox.) in some pharmaceutical preparations using Cobalt ion (Co(II)) as complexing metal. The best conditions for complexation were: the reaction time was 20 minutes, pH=1.5 and the best temperature of reaction was 70 ËšC. Benzyl alcohol was the best solvent for extraction the complex.
Keywords: Amoxicillin, Cobalt(II), Complex, Molar ratio.
In this study, silver nanoparticles (AgNPs) are synthesized using different chemical routes to obtain different sizes and shapes of nanoparticles by colloid chemistry with using stabilizing and reducing agent, which make them interesting for variety of physical applications. The morphology and structure of the synthesized AgNPs were characterized by UV-VIS spectra, Scanning Electron Microscopy (SEM) and Zeta potential to demonstrate that different sizes and shapes can by synthesized by different reductants in the presence of various stabilizing agents.
BaCoxTixFe12-2xO19 (x=0.1, 0.5, 0.7, 0.9, 1.7) were prepared using powder technology technique . X-ray diffraction with diffractometer CuKα radiation analysis and Rietveld refinement of the samples were studied and showed a single phase of hexagonal structure with SP63/mmc space group . Lattice parameters, cell volume , crystallite size and x-ray density were determined .The hexagonal structure was represented by using PowderCell program showing the atomic positions of Co ,Ti, and Fe ions.
In this paper we use non-polynomial spline functions to develop numerical methods to approximate the solution of 2nd kind Volterra integral equations. Numerical examples are presented to illustrate the applications of these method, and to compare the computed results with other known methods.
This paper is dealing with non-polynomial spline functions "generalized spline" to find the approximate solution of linear Volterra integro-differential equations of the second kind and extension of this work to solve system of linear Volterra integro-differential equations. The performance of generalized spline functions are illustrated in test examples
The purpose of this paper to discriminate between the poetic poems of each poet depending on the characteristics and attribute of the Arabic letters. Four categories used for the Arabic letters, letters frequency have been included in a multidimensional contingency table and each dimension has two or more levels, then contingency coefficient calculated.
The paper sample consists of six poets from different historical ages, and each poet has five poems. The method was programmed using the MATLAB program, the efficiency of the proposed method is 53% for the whole sample, and between 90% and 95% for each poet's poems.
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 order
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Future wireless communication systems must be able to accommodate a large number of users and simultaneously to provide the high data rates at the required quality of service. In this paper a method is proposed to perform the N-Discrete Hartley Transform (N-DHT) mapper, which are equivalent to 4-Quadrature Amplitude Modulation (QAM), 16-QAM, 64-QAM, 256-QAM, … etc. in spectral efficiency. The N-DHT mapper is chosen in the Multi Carrier Code Division Multiple Access (MC-CDMA) structure to serve as a data mapper instead of the conventional data mapping techniques like QPSK and QAM schemes. The proposed system is simulated using MATLAB and compared with conventional MC-CDMA for Additive White Gaussian Noise, flat, and multi-path selective fa
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As one type of resistance furnace, the electrical tube furnace (ETF) typically experiences input noise, measurement noise, system uncertainties, unmodeled dynamics and external disturbances, which significantly degrade its temperature control performance. To provide precise, and robust temperature tracking performance for the ETF, a robust composite control (RCC) method is proposed in this paper. The overall RCC method consists of four elements: First, the mathematical model of the ETF system is deduced, then a state feedback control (SFC) is constructed. Third, a novel disturbance observer (DO) is designed to estimate the lumped disturbance with one observer parameter. Moreover, the stability of the closed loop system including controller
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