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.
The experiment was carried out in the Department of Biology, College of Education for Pure Science –Ibn AL Haitham, University of Baghdad, Iraq, during the growing season 2017 – 2018. The objective was to find out the effect of foliar spraying of tryptophan and IQ COMBI nano fertilizer on cumin plants. The obtained results show that both tryptophan and IQ COMBI nano fertilizer increased plant height, root length, shoot dry weight, the content of nitrogen, phosphorus, potassium, protein percentage, no. compound umbel.plant-1, wt. seeds. plant-1. The optimum treatment combination was calculated as 30 mg.L-1 tryptophan, 1000mg.L-1 IQ COMBI nano fertilizer, which gave the highest values for most of the parameters studied
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The literature shows conflicting outcomes, making it difficult to determine how e-learning affects the performance of students in higher education. The effect of e-learning was studied and data has been gathered with the utilization of a variety of qualitative and quantitative methods, especially in relation to students' academic achievements and perceptions in higher education, according to literature review that has been drawn from articles published in the past two decades (2000-2020). The development of a sense of community in the on-line environment has been identified to be one of the main difficulties in e-learning education across this whole review. In order to create an efficient online learning community, it could be claim
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Abandoned mines and mining activities are considered one of the most significant sources of trace metal contamination worldwide. Those activities resulted in environmental contamination of particular surrounding ecosystems of abandoned ecosystems. The main aim of this study is to evaluate the trace metal contamination in the vicinity of abandoned mine located in Leicestershire English Midland. Twelve soil samples with two water samples were collected from the abandoned mine site. Test results showed a wide range of soil pH was observed from extremely acid (2.5) to slightly alkaline (7.4) as well as LOI from 8% organic matter content to 40% was found. Moreover, results demonstrated that most elements were below Soil Guideline Values (SGV)
... Show MoreBackground: Aortic valve stenosis results from minor to severe degrees of aortic valve maldevelopment. This stenosis causes mild to severe obstruction of the left ventricular outflow .
Objectives : to study the immediate and intermediate results of percutaneous balloon aortic valvuloplasty in patients with congenital valvular aortic stenosis .
Type of the study: A prospective study.
Methods: The study was done on thirty five patients with congenital valvular aortic stenosis who had percutaneous balloon aortic valvuloplasty in Ibn Al- Bitar Center for Cardiac Surgery from May 2009 to February 2011.
Results
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The present study was designed to explore the relationship between radioactivity at Al-Rohban soil in Al-Najaf Governorate, located 30 km away from Najaf city center, and its microbial content. The radiological survey was conducted by γ–ray spectrometry, using purity Germanium (HPGe) detector. A selected surface soil layer (10 cm depth, 50 and 100 m expansion) was tested. The physical analyses were conducted in the Ministry of Environment, Center for Prevention of Radiation. The results showed that the estimated concentrations of Bi-214, Ra-226, Ac-228, Th-232, K-40 and Cs-137 were 47.93, 81.87, 5.03, 1.63, 126.3 and 3.5 Bq/Kg, respectively. Isotopes average concentrations were equivalent to the low
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An optimization study was conducted to determine the optimal operating pressure for the oil and gas separation vessels in the West Qurna 1 oil field. The ASPEN HYSYS software was employed as an effective tool to analyze the optimal pressure for the second and third-stage separators while maintaining a constant operating pressure for the first stage. The analysis involved 10 cases for each separation stage, revealing that the operating pressure of 3.0 Kg/cm2 and 0.7 Kg/cm2 for the second and third stages, respectively, yielded the optimum oil recovery to the flow tank. These pressure set points were selected based on serval factors including API gravity, oil formation volume factor, and gas-oil ratio from the flow tank. To impro
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Isotope tracer methods were used to determine flow paths, recharge areas, and relative age for groundwater in the Ameriyat Al- Falluja Al-Anbar governorate. The isotope of surface water and groundwater in the Ameriyat Al- Falluja area was assessed using a stable isotope technique. Data stable isotope parameters (2H and 18O) for three surface water and five groundwater samples were detected. The comparison of hydrogen and oxygen isotope compositions between groundwater and Euphrates River water demonstrated that the composition of the hydrogen and oxygen isotopes from Euphrates River matched that of the local meteoric water. This indicated that rainfall is the primary source of the river wate
... Show MoreThe current study was designed to investigate the impact of the missense Single Nucleotide Polymorphism (SNP), Asn291Ser (c.872A>G: rs12470652), of LHR gene (Luteinizing hormone receptor gene) in peripheral blood samples of Iraqi infertile women diagnosed with premature ovarian failure (POF) and normosmic idiopathic hypogonadotropic hypogonadism(niHH, patients with normal sense of smell). Following the hormonal analysis, fifty women diagnosed with premature ovarian failure and fifty women diagnosed with normosmic idiopathic hypogonadotropic hypogonadism were included as patient groups, while fifty healthy fertile women were enrolled as a control group. The blood samples were obtained from patient and control groups at Kamal Al-Samarra
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The current study looked into heavy metal poisoning of the Euphrates river which runs from Al-Kifl to Kufa in Iraq. One of the goals of this research was to determine the pollution levels and the contamination sources. We looked at six heavy metal (Cd, Pb, Zn, Cr, Fe, and Mn) characteristics in sediment, taking samples from six sites along the Euphrates every season from March 2020 to January 2021. To assess pollution levels, three indices were chosen: enrichment factor (EF), geo-accumulation index (I-geo) and contamination factor (CF). According to EF, the Cd and Pb elements recorded considerable enrichment, very high enrichment and extremely high pollution at practically all sites in four seasons, while the remainder of the HMs recorde
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