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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
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Computers, Communications, Control And Systems Engineering
A Framework for Predicting Airfare Prices Using Machine Learning
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Many academics have concentrated on applying machine learning to retrieve information from databases to enable researchers to perform better. A difficult issue in prediction models is the selection of practical strategies that yield satisfactory forecast accuracy. Traditional software testing techniques have been extended to testing machine learning systems; however, they are insufficient for the latter because of the diversity of problems that machine learning systems create. Hence, the proposed methodologies were used to predict flight prices. A variety of artificial intelligence algorithms are used to attain the required, such as Bayesian modeling techniques such as Stochastic Gradient Descent (SGD), Adaptive boosting (ADA), Decision Tre

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Publication Date
Fri Jan 01 2016
Journal Name
International Journal Of Advanced Computer Science And Applications
Automatic Approach for Word Sense Disambiguation Using Genetic Algorithms
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Abstract: Word sense disambiguation (WSD) is a significant field in computational linguistics as it is indispensable for many language understanding applications. Automatic processing of documents is made difficult because of the fact that many of the terms it contain ambiguous. Word Sense Disambiguation (WSD) systems try to solve these ambiguities and find the correct meaning. Genetic algorithms can be active to resolve this problem since they have been effectively applied for many optimization problems. In this paper, genetic algorithms proposed to solve the word sense disambiguation problem that can automatically select the intended meaning of a word in context without any additional resource. The proposed algorithm is evaluated on a col

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Merge Operation Effect On Image Compression Using Fractal Technique
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Fractal image compression gives some desirable properties like fast decoding image, and very good rate-distortion curves, but suffers from a high encoding time. In fractal image compression a partitioning of the image into ranges is required. In this work, we introduced good partitioning process by means of merge approach, since some ranges are connected to the others. This paper presents a method to reduce the encoding time of this technique by reducing the number of range blocks based on the computing the statistical measures between them . Experimental results on standard images show that the proposed method yields minimize (decrease) the encoding time and remain the quality results passable visually.

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Publication Date
Mon Jan 02 2017
Journal Name
European Journal Of Scientific Research
Fast approach for arabic text encryption using genetic algorithm
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As s widely use of exchanging private information in various communication applications, the issue to secure it became top urgent. In this research, a new approach to encrypt text message based on genetic algorithm operators has been proposed. The proposed approach follows a new algorithm of generating 8 bit chromosome to encrypt plain text after selecting randomly crossover point. The resulted child code is flipped by one bit using mutation operation. Two simulations are conducted to evaluate the performance of the proposed approach including execution time of encryption/decryption and throughput computations. Simulations results prove the robustness of the proposed approach to produce better performance for all evaluation metrics with res

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
DETERMINATION SKY RADIO EMISSION BACKGROUND USING RADIO JOVE TELESCOPE
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In This paper, sky radio emission background level associated with radio storm burst for the Sun and Jupiter is determined at frequency (20.1 MHz). The observation data for radio Jove telescope for the Sun and Jupiter radio storm observations data are loaded from NASA radio Jove telescope website, the data of Sunspot number are loaded from National Geophysical Data Center, (NGDC). Two radio Jove stations [(Sula, MT), (Lamy, NM)] are chose from data website for these huge observations data. For the Sun, twelve figures are used to determine the relation between radio background emission, and the daily Sunspot number. For Jupiter a twenty four figures are used to determine the relation between radio background emission and diffraction betwe

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Publication Date
Wed Aug 17 2022
Journal Name
Applied Sciences
Predicting Fruit’s Sweetness Using Artificial Intelligence—Case Study: Orange
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The manual classification of oranges according to their ripeness or flavor takes a long time; furthermore, the classification of ripeness or sweetness by the intensity of the fruit’s color is not uniform between fruit varieties. Sweetness and color are important factors in evaluating the fruits, the fruit’s color may affect the perception of its sweetness. This article aims to study the possibility of predicting the sweetness of orange fruits based on artificial intelligence technology by studying the relationship between the RGB values of orange fruits and the sweetness of those fruits by using the Orange data mining tool. The experiment has applied machine learning algorithms to an orange fruit image dataset and performed a co

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Publication Date
Tue Jul 25 2023
Journal Name
Journal Of Optical Communications
Design mode filtering interferometer using etched double clad fiber
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Abstract<p>Mode filtering technique is one of the most desired techniques in optical fiber communication systems, especially for multiple input multiple output (MIMO) coherent optical communications that have mode-dependent losses in communication channels. In this work, a special type of optical fiber sensing head was used, where it utilizes DCF13 that is made by Thorlabs and has two numerical apertures (NA’s). One is for core and 1st cladding region, while the 2nd relates the 1st cladding to the 2nd cladding. Etching process using 40 % hydro-fluoric (HF) acid was performed on the DCF13 with variable time in minutes. Investigation of the correlation between the degree of etching and the re</p> ... Show More
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Publication Date
Sun Jan 01 2012
Journal Name
International Journal Of Chemical Engineering
Phosphorus Removal from Wastewater Using Oven-Dried Alum Sludge
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Publication Date
Thu Jun 09 2022
Journal Name
مجلة كلية الاداب جامعة بغداد
Khadija Al-Hadith and her scientific role in Iraq
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Khadija Al-Hadithi was known for her love of the Arabic language. She was a distinguished and serious phenomenon in Arabic science and culture. She was born in Basra Governorate, one of the ancient and important cities in the history of Arabic grammar and one of the centers of the intellectual and scientific movement. The Basra Grammar School emerged there and made numerous achievements in the field of Arabic linguistics that remain an important source for students of the specialty.

Publication Date
Sun Sep 01 2019
Journal Name
Yazyk I Kul'tura
Cognitive-communicative approach in the system of teaching Russian language for foreign students (in the condition of no language environment)
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