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Measurement and accounting disclosure of intellectual capital using accounting models in the Iraqi insurance company
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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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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Remove Reflections using Bisquare Iterative Reweighted Least Square
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Reflections are ubiquitous effects in photos taken through transparent glass mediums, and represent a big problem in photography that impacts severely the performance of computer vision algorithms. Reflection removal is widely needed in daily lives with the prevalence of camera-equipped smart phones, and it is important, but it is a hard problem. This paper addresses the problem of reflection separation from two images taken from different viewpoints in front of a transparent glass medium, and proposes algorithm that exploits the natural image prior (gradient sparsity prior), and robust regression method to remove reflections. The proposed algorithm is tested on real world images, and the quantitative and visual quality comparisons were

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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Brain Tumor Detection Method Using Unsupervised Classification Technique
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Magnetic  Resonance  Imaging  (MRI)  is  one  of  the  most important diagnostic tool. There are many methods to segment the

tumor of human brain. One of these, the conventional method that uses pure image processing techniques that are not preferred because they need human interaction for accurate segmentation. But unsupervised methods do not require any human interference and can segment   the   brain   with   high   precision.   In   this   project,   the unsupervised  classification methods have been used in order to detect the tumor  disease from MRI images.    These metho

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering Science And Technology
Automatic voice activity detection using fuzzy-neuro classifier
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Voice Activity Detection (VAD) is considered as an important pre-processing step in speech processing systems such as speech enhancement, speech recognition, gender and age identification. VAD helps in reducing the time required to process speech data and to improve final system accuracy by focusing the work on the voiced part of the speech. An automatic technique for VAD using Fuzzy-Neuro technique (FN-AVAD) is presented in this paper. The aim of this work is to alleviate the problem of choosing the best threshold value in traditional VAD methods and achieves automaticity by combining fuzzy clustering and machine learning techniques. Four features are extracted from each speech segment, which are short term energy, zero-crossing rate, auto

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Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adaptive Canny Algorithm Using Fast Otsu Multithresholding Method
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   In this research, an adaptive Canny algorithm using fast Otsu multithresholding method is presented, in which fast Otsu multithresholding method is used to calculate the optimum maximum and minimum hysteresis values and used as automatic thresholding for the fourth stage of the Canny algorithm.      The new adaptive Canny algorithm and the standard Canny algorithm (manual hysteresis value) was tested on standard image (Lena) and satellite image. The results approved the validity and accuracy of the new algorithm to find the images edges for personal and satellite images as pre-step for image segmentation.  
 

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Publication Date
Fri Aug 05 2016
Journal Name
International Journal Of Advances In Scientific Research And Engineering
Image Encryption Using Modified AES with Bio-Chaotic
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Due to the vast using of digital images and the fast evolution in computer science and especially the using of images in the social network.This lead to focus on securing these images and protect it against attackers, many techniques are proposed to achieve this goal. In this paper we proposed a new chaotic method to enhance AES (Advanced Encryption Standards) by eliminating Mix-Columns transformation to reduce time consuming and using palmprint biometric and Lorenz chaotic system to enhance authentication and security of the image, by using chaotic system that adds more sensitivity to the encryption system and authentication for the system.

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Publication Date
Sun May 17 2020
Journal Name
Iraqi Journal Of Science
Solving Fuzzy Differential Equations by Using Power Series
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In this paper, the series solution is applied to solve third order fuzzy differential equations with a fuzzy initial value. The proposed method applies Taylor expansion in solving the system and the approximate solution of the problem which is calculated in the form of a rapid convergent series; some definitions and theorems are reviewed as a basis in solving fuzzy differential equations. An example is applied to illustrate the proposed technical accuracy. Also, a comparison between the obtained results is made, in addition to the application of the crisp solution, when the-level equals one.

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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Removing Cobalt ions from Industrial Wastewater Using Chitosan
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      In batch experiments, a natural chitosan adsorbent was employed to extract cobalt ions from industrial wastewater under varied parameters of starting concentration, adsorbent weight, pH, and contact duration. The adsorbent was examined using FTIR, XRD, and AFM. For an initial cobalt ion concentration of 5x10-2 mol/l at pH 6, time 35 minutes, temperature 25 °C, and adsorbing dose 0.1 g, the results showed a maximum removal percentage of 99.0 percent. The Freundlich isotherm and the pseudo-second order kinetic model both suit the experimental data well. According to thermodynamic studies, the process was spontaneous and endothermic.

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Scopus (3)
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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Solar Powered Air-Conditioning Using Absorption Refrigeration Technique
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The present work includes design, construction and operates of a prototype solar absorption refrigeration system, using methanol as a refrigerant to avoid any refrigerant that cause global warming and greenhouse effect. Flat plate collector was used because it’s easy, ninexpensive and efficient. Many test runs (more than 50) were carried out on the system from May to October, 2013; the main results were taken between the period of July 15, 2013 to August 15, 2013 to find the maximum C.O.P, cooling, temperature and pressure of the system. The system demonstrates a maximum generator temperature of 93.5 oC, on July 18, 2013 at 2:30 pm, and the average mean generator temperature Tgavr was 74.7 °C, for this period. The maximum pressure Pg

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Modeling Social Networks using Data Mining Approaches-Review
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     Getting knowledge from raw data has delivered beneficial information in several domains. The prevalent utilizing of social media produced extraordinary quantities of social information. Simply, social media delivers an available podium for employers for sharing information. Data Mining has ability to present applicable designs that can be useful for employers, commercial, and customers. Data of social media are strident, massive, formless, and dynamic in the natural case, so modern encounters grow. Investigation methods of data mining utilized via social networks is the purpose of the study, accepting investigation plans on the basis of criteria, and by selecting a number of papers to serve as the foundation for this arti

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Scopus (5)
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Publication Date
Wed Oct 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Solving Oscillating Problems Using Modifying Runge-Kutta Methods
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     This paper develop conventional Runge-Kutta methods of order four and order five to solve ordinary differential equations with oscillating solutions. The new modified Runge-Kutta methods (MRK) contain the invalidation of phase lag, phase lag’s derivatives, and amplification error. Numerical tests from their outcomes show the robustness and competence of the new methods compared to the well-known Runge-Kutta methods in the scientific literature.

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