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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The main problem of this research titled (the prevailing scientific values in children's programs provided by the channel (mbc3) is the disclosure of the scientific values that are included in the children's program in the mbc3 channel) which are directed to an important group of society, which is the category of children who spend long hours in front of TV screens to watch these programs, and therefore they acquire many values that can replace fixed values, such as social, moral, religious, etc., and the content analysis method has been used to analyze children's programs presented by mbc3 channel), and the research has reached a number of The results can be summarized b To come: |
The purpose of this study was to investigate the effect of a Cognitive- Behavioral Training Program in reducing Problems Solving among a sample of education university College Students, the study sample consisted of (50) students were randomly assigned to two groups: experimental, and control; (25) students per group, the results of (ANOVA) revealed that there were significant differences at (p < 0.05) between experimental and control group in Problems Solving level, while there were significant differences between both groups in achievement. The researchers recommended further studies on the other variables which after training students on the method of solving problems and techniques to reduce stress.<
... Show MoreThe media guide is a small-sized printed medium, whose importance is highlighted through the specific information it carriesThe task of the guide lies in the clarity of these indications and making a positive impact on the recipient with understanding so it is a means for the purpose of reaching the effect and effectiveness of the message symbols from the movements of lines in which elements that are supposed to be equal in the performance of their functions and the purpose of their existence gather to achieve the mental response of perception, understanding and enjoyment. It must be in an objective unity based on the balance in this distribution. To form a formal organizational unit and an integrated system, the result of which is to gi
... Show MorePurpose To test the effect of strategic Supremacy on strategic success A case study in Thi Qar Governorate, methodology/approach – this is a mandatory entry.
a case study was used and applied to the Department managers of Government of the province of Thi Qar, Research limitations/implications – It is clear that the strategic Supremacy variable is not being used effectively to achieve strategic success.
Practical implications – use strategic supremacy positively to Support for strategic success. implementing and monitoring ignorance of them in how to use thi
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Abstract The strategic performance of the United States depends on dealing with the Middle East countries and its variants on several bases and motives that enabled them to achieve American hegemony and invest its interests at the expense of the region countries. Within this performance, the administration of the United State President Donald Trump presented the Strategic Document on December 18, 2017, which focused on the principle of "America First", to determine the direction of future US strategic performance in the formulation of means of cooperation and intersections or hostility in addition to interests and threats.The future vision of the Arab region and the Middle East as a whole, this strategy is based on the fact that
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This Study aimed To know The relation between Types of blood and health problems which human Suffered from , and the effect of food intake on health.
Samples of study contained 269 person aged between 30 – 70 years which choiced randomly for sex , we are take all in formation about samples of study by form paper contian sex , age, type of blood , weight (kg) , height (cm) , smoking or.not , sporting or not, problems in digestive tract , sensitivity for foods , heart problems , ratio of cholesterol in blood , Sinusitis , Asthma , diabetic meliuts , arritable bowel syndrome , diaherra , problems in kidney and urination , hypertension , anemia , alternation in liver function , arthritis with form record in daily food intake and its ade
A statistical optical potential has been used to analyze and
evaluate the neutron interaction with heavy nuclei 197Au at the
neutron energy range (1-20 MeV). Empirical formulae of the optical
potentials parameters are predicted by using ABAREX Code with
minimize accuracy compared with experimental bench work data.
The total elastic, absorption, shape elastic and total compound crosssections are calculated for different target nuclei and different
incident neutron energies to predict the appropriate optical
parameters that suit the present interaction. Also the dispersion
relation linking between real and imaginary potential is analyzed
with more accuracy. The results indicate the behavior of the
dispersion c
This research was dealing with the aesthetic impact of encryption in form and content and aesthetic implications in the design of contemporary fabrics. That's where the design of the cloth is linked to the continuous development and continuous innovation and the pursuit of the all-new innovative designs and at the same time an unmarked Cryptographic with semantics and symbols reflect reality aesthetically pleasing and contains four chapters on the research :The first chapter discusses the research problem and its significance is the current quest ( encryption in form and content in contemporary designs fabrics and aesthetic implications ) in that it shows the importance of encryption in the design of fabrics and foundation design configu
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Abstract
Balance is a psychological need and a requirement of importance as the individual seeks to maintain it. The research problem is summarized in the question: do students in the kindergarten department have a cognitive balance? The research aims to identify the cognitive balance of students in the kindergarten department and to identify if there are differences among students of the four stages according to the cognitive balance. The research community was limited to the students in the kindergarten department at the University of Baghdad / College of Education for Women and Al-Mustansiriya University / College of Basic Education and Iraqi University / College of Education for Women for the academic y
... Show MoreThe aim of the present research is to study the dissolution and transport process of
benzene as a light nonaqueous phase liquid (LNAPL) in saturated porous media.
Unidirectional flow at water velocities ranged from 0.90 to 3.60 cm/hr was adopted to study
this process in a three dimensional saturated sand tank (100 cm×40 cm×35 cm). This tank
represents a laboratory-scale aquifer. The aquifer was constructed by packing homogeneous
sand in the rectangular tank. The experimental results were used to characterize the
dissolution behavior of an entrapped nonaqueous phase benzene source in a three dimensional
aquifer model. The time invariant average mass transfer coefficient was determined at each
interstitial velocit