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.
It is noted in the title that the paper studies the viewpoint in the novel The Dog and the Long Night by the Iranian novelist Shahranoush Parsi Pour and in the novel Alibaba's Sad Night by the Iraqi novelist Abdulkhaliq Ar-Rikabi. Both are well known novelists, and about whose stories and novels many critical books, MA theses, and Ph.D. dissertations have been written. Also, some of their literary works have won prizes. Here, the researcher shed light on the concept of viewpoint, its types, and its importance in novels in general. This was done along with tackling the two viewpoints in both novels, where similarities and differences were identified. For this end, the researcher has adopted the analytic-descriptive appro
... Show MoreIndividual mobility is an outcome of the rapid changes in life; it is revealed in particular literary works within the end of the 19th century. Mobility is clearer in modern time as the individual has become physically freer in his movement. But the individual’s freedom is often conditioned by restrictions. Usually, change stimulates individuals to obtain new structure of feeling; the individual mocks or rages against institutions, or he would comply, suffering rapid personal deterioration as he faces effective stability or institutions. There is a continuous sense of “deadlock.” Sylvia Plath’s novel reflects the depression of an intellectual young woman who fails to find her right path muddled by an inconsistent, confusing
... Show MoreThe reinforcing effect of emphasizers can hardly be denied, hence their importance , hence the justification for writing this paper. As a particular type of adverbials , emphasizers form part of a major syntactic class. This study, thus, introduces the topic by first discussing a grammatical category characterized by being mobile and optional. The paper duly shows the scaling effect of emphasizers, their kinds and the transformational selectional rules that are operative in moving them to the right or left of the VP. It also handles their syntactic role as modifiers, their syntactic features,their occurrence or non- occurrence with negation and imperative and the position they occupy in the sentence. The paper also dwells on the agr
... Show MoreMany of the signs that the global energy system indicate the start of a period of transition from total dependence on fossil energy sources, especially oil, into a new era in which alternative energy sources play an important role in meeting the growing needs of energy demand, so sought many of the developed countries through research the studies carried out to try to bring renewable energy sources and non-renewable (shale oil, oil sands, solar energy, wind energy .... etc) replace traditional fossil energy sources (oil, gas, coal) and despite the recent availability dramatically and spread throughout the the world, but they are going to dry up in the foreseeable future. So many countries, especially the developed sought to find
... Show MoreIn this research has been the manufacture and study the properties of the solar cell type retail hybrid manner thermal evaporation emptiness were studying the properties of the cell at room temperature showed measurements stream circuit behavior linear cell manufacturers reached were calculated efficiency tool cell manufacturers, as well as the expense of workers filling the cell
A simile is a figure of speech that draws resemblance with the help of the words such as (like) or any other closer in meaning word. The present paper deals with the theme of a simile in the poetry of Khwaju Kermani, a truly great Persian poet.
Besides being a great poet, Khwaju Kermani was also a fine professor of sciences. He was, also, known by his ghazals in which he imitated and was influenced by two of the most immense poets (Saadi) and (Hakim Sanai).
The search for knowledge, the pursue of studies and interpretation are among the main themes of Khwaju Kermani’s poetry. He uses ghazals to express love and longing in a mystical manner.
The present paper discusses the poet’s life, ethics and works.&n
... Show MoreThis study aimed to manufacture an innovative device that enables the player to walk after the operation and improves the functional efficiency through the improvement in the range of motion as well as the improvement in the size of the muscles working on the knee joint. The research, the study population consisted of players with severing the anterior cruciate ligament of the advanced soccer players, and the number of the research sample was (5) injured for the control sample and (5) for the experimental sample in Abu Ghraib Hospital and some rehabilitation centers for a period of six months, and the pre-tests were conducted after two weeks of The cruciate ligament surgery was performed, and the innovative device was used for the e
... Show MoreThe study aims to follow modern methods in teaching rhythmic gymnastics skills by directing learners to develop their perceptions and absorb what the world deals with today and develop intelligence among learners, the researchers searched for the strengths of the learner by providing them with an opportunity to form their kinetic formation, hence the problem came by introducing a method of self-intelligence and social to guide the learner in the search for ways and solutions to overcome boredom and economy Time and effort in the educational process in learning and give them the freedom to express their ideas And their skills and here came the role of social and self-intelligence to teach the individual and collective kinetic formati
... Show MoreThe emergence of mixed matrix membranes (MMMs) or nanocomposite membranes embedded with inorganic nanoparticles (NPs) has opened up a possibility for developing different polymeric membranes with improved physicochemical properties, mechanical properties and performance for resolving environmental and energy-effective water purification. This paper presents an overview of the effects of different hydrophilic nanomaterials, including mineral nanomaterials (e.g., silicon dioxide (SiO2) and zeolite), metals oxide (e.g., copper oxide (CuO), zirconium dioxide (ZrO2), zinc oxide (ZnO), antimony tin oxide (ATO), iron (III) oxide (Fe2O3) and tungsten oxide (WOX)), two-dimensional transition (e.g., MXene), metal–organic framework (MOFs), c
... Show MoreThe research acquires its importance by motivating the behavioural side of the employees to apply modern technology in the work, because of its great importance in increasing the efficiency of employees’ performance and excellence. The research was based on two main hypotheses to show the relationship and impact between the variables through the adoption of a questionnaire to collect data and information related to the research, which consisted of (50) people from administrators working at different levels, based on personal interviews and field visits to collect research data. The data collection process was subjected to statistical analysis using the statistical program (SPSS) (Statistical package for social science) to reach
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