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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
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Attack Stream Cipher By Using Cipher System Only
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Attack  stream  cipher  system  , using cipher  text only  , depends on the  characteristics of  plain  teKt language  and  the randomness of  the key , that used  in encryption , without  having detailed  k.nuwh:dgt:: uf cipher algorithm by benefiting  from the balance between O's and  I' in the key to reduce the probability of key space.

 

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Social Media Application for Recruitment Using Pythagorean Fuzzy
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    The growth of social media is now utilized all over the world. In the past several years social media is used to communicate between person for information sharing and entertainment but now social media is also used for the hiring. This work collects data through questionnaire and online dataset on the recruitment process for three social media i.e. Facebook, Twitter, and LinkedIn. Pythagorean Fuzzy Relation (PFR) is an expansion of both Fuzzy Relationship and Fuzzy Intuitionist Relationship. The Pythagorean fuzzy set is a modern conceptual structure with greater capacity to deal with imprecision rooted in decision making. So we used this technique to identify a social media containing more number of positive respondents in recrui

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Modified Vegetation Detection Index Using Different-Spectral Signature
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The Normalization Difference Vegetation Index (NDVI), for many years, was widely used in remote sensing for the detection of vegetation land cover. This index uses red channel radiances (i.e., 0.66 μm reflectance) and near-IR channel (i.e., 0.86 μm reflectance). In the heavy chlorophyll absorption area, the red channel is located, while in the high reflectance plateau of vegetation canopies, the Near-IR channel is situated. Senses of channels (Red & Near- IR) read variance depths over vegetation canopies. In the present study, a further index for vegetation identification is proposed. The normalized difference vegetation shortwave index (NDVSI) is defined as the difference between the cubic bands of Near- IR and Shortwave infrared

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Publication Date
Mon Jan 01 2018
Journal Name
Engineering And Technology Journal
Text File Hiding Randomly Using Secret Sharing Scheme
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Exchange of information through the channels of communication can be unsafe. Communication media are not safe to send sensitive information so it is necessary to provide the protection of information from disclosure to unauthorized persons. This research presented the method to information security is done through information hiding into the cover image using a least significant bit (LSB) technique, where a text file is encrypted using a secret sharing scheme. Then, generating positions to hiding information in a random manner of cover image, which is difficult to predict hiding in the image-by-image analysis or statistical analyzes. Where it provides two levels of information security through encryption of a text file using the secret sha

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Publication Date
Wed Feb 01 2023
Journal Name
Trends Technological And Science ,engineering
Automated Sorting for Tomatoes using Artificial Neural Network
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A .technology analysis image using crops agricultural of grading and sorting the test to conducted was experiment The device coupling the of sensor a with camera a and 75 * 75 * 50 dimensions with shape cube studio made-factory locally the study to studio the in taken were photos and ,)blue-green - red (lighting triple with equipped was studio The .used were neural artificial and technology processing image using maturity and quality ,damage of fruits the of characteristics external value the quality 0.92062, of was value regression the damage predict to used was network neural artificial The .network the using scheme regression a of means by 0.98654 of was regression the of maturity and 0.97981 of was regression the of .algorithm Marr

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Publication Date
Mon Jan 29 2018
Journal Name
Environmental Earth Sciences
A preliminary assessment of the geochemical factors affecting groundwater and surface water quality around the rural communities in Al-Anbar, Western Desert of Iraq
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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Study the Impact of the waste which discharged from Al-Karama and Sharq- Dijla water treatment plants in water pollution of Tigris River water
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This study was conducted to evaluate the effect of discharge of water purification plants ,on the purity of Tigris River water in Baghdad city. The two studied plants were involved in the study : Sharq –Dijla and Al-Karama water purification plants. The study was attempted to focus on probable pollutants. Chemical, physical tests were accomplished on water samples collected from four sites with fact of three replicates for each sample of each site of the river and the plant : before, after, inside the plants and at the pipe. This study started from October 2012 to September 2013. In case of heavy metals Results showed that the highest level of aluminum was 1.08 ppm during (December-January) at Sharq-Dijla plants, while the lowest level

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Publication Date
Thu Dec 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Influence of Temperature and Flow Velocity on the Corrosion Inhibition of Low Carbon Tubes in Recirculating Water System by a Dicomponent Inhibitor Blend
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Publication Date
Fri Mar 20 2020
Journal Name
International Journal Of Dental Hygiene
A randomized double‐blind clinical trial to evaluate the efficacy of chlorhexidine, antioxidant, and hyaluronic acid mouthwashes in the management of biofilm‐induced gingivitis
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Abstract<sec><title>Objectives

To investigate the antiplaque and antigingivitis efficacy in addition to evaluating side effects and subjects’ perceptions of three commercially available mouthwashes.

Methods

This study was a double‐blind, parallel, and short‐term trial. A total of 75 dental students with biofilm‐induced gingivitis were included in the final analysis of the current study. Clinical parameters (plaque index and bleeding on probing) and the staining effect were measured at baseline and after 7 days. In addition, a VAS‐based assessment questionnaire was completed by the participants.

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Publication Date
Wed Jun 19 2019
Journal Name
Scientific Reports
Environmental microcystin targets the microbiome and increases the risk of intestinal inflammatory pathology via NOX2 in underlying murine model of Nonalcoholic Fatty Liver Disease
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Abstract<p>With increased climate change pressures likely to influence harmful algal blooms, exposure to microcystin, a known hepatotoxin and a byproduct of cyanobacterial blooms can be a risk factor for NAFLD associated comorbidities. Using both <italic>in vivo</italic> and <italic>in vitro</italic> experiments we show that microcystin exposure in NAFLD mice cause rapid alteration of gut microbiome, rise in bacterial genus known for mediating gut inflammation and lactate production. Changes in the microbiome were strongly associated with inflammatory pathology in the intestine, gut leaching, tight junction protein alterations and increased oxidative tyrosyl radicals. Increased lactate produ</p> ... Show More
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