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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
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Solar Powered Air-Conditioning Using Absorption Refrigeration Technique
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The present work includes design, construction and operates of a prototype solar absorption refrigeration system, using methanol as a refrigerant to avoid any refrigerant that cause global warming and greenhouse effect. Flat plate collector was used because it’s easy, ninexpensive and efficient. Many test runs (more than 50) were carried out on the system from May to October, 2013; the main results were taken between the period of July 15, 2013 to August 15, 2013 to find the maximum C.O.P, cooling, temperature and pressure of the system. The system demonstrates a maximum generator temperature of 93.5 oC, on July 18, 2013 at 2:30 pm, and the average mean generator temperature Tgavr was 74.7 °C, for this period. The maximum pressure Pg

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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Solving Fuzzy Games Problems by Using Ranking Functions
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In this paper, we deal with games of fuzzy payoffs problem while there is uncertainty in data. We use the trapezoidal membership function to transform the data into fuzzy numbers and utilize the three different ranking function algorithms. Then we compare between these three ranking algorithms by using trapezoidal fuzzy numbers for the decision maker to get the best gains

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Agile manufacturing assessment model using multi-grade evaluation
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In unpredicted industrial environment, being able to adapt quickly and effectively to the changing is key in gaining a competitive advantage in the global market. Agile manufacturing evolves new ways of running factories to react quickly and effectively to changing markets, driven by customized requirement. Agility in manufacturing can be successfully achieved via integration of information system, people, technologies, and business processes. This article presents the conceptual model of agility in three dimensions named: driving factor, enabling technologies and evaluation of agility in manufacturing system. The conceptual model was developed based on a review of the literature. Then, the paper demonstrates the agility

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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
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Genetic –Based Face Retrieval Using Statistical Features
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Content-based image retrieval has been keenly developed in numerous fields. This provides more active management and retrieval of images than the keyword-based method. So the content based image retrieval becomes one of the liveliest researches in the past few years. In a given set of objects, the retrieval of information suggests solutions to search for those in response to a particular description. The set of objects which can be considered are documents, images, videos, or sounds. This paper proposes a method to retrieve a multi-view face from a large face database according to color and texture attributes. Some of the features used for retrieval are color attributes such as the mean, the variance, and the color image's bitmap. In add

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Modeling Social Networks using Data Mining Approaches-Review
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     Getting knowledge from raw data has delivered beneficial information in several domains. The prevalent utilizing of social media produced extraordinary quantities of social information. Simply, social media delivers an available podium for employers for sharing information. Data Mining has ability to present applicable designs that can be useful for employers, commercial, and customers. Data of social media are strident, massive, formless, and dynamic in the natural case, so modern encounters grow. Investigation methods of data mining utilized via social networks is the purpose of the study, accepting investigation plans on the basis of criteria, and by selecting a number of papers to serve as the foundation for this arti

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
Arabic Sentiment Analysis (ASA) Using Deep Learning Approach
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Sentiment analysis is one of the major fields in natural language processing whose main task is to extract sentiments, opinions, attitudes, and emotions from a subjective text. And for its importance in decision making and in people's trust with reviews on web sites, there are many academic researches to address sentiment analysis problems. Deep Learning (DL) is a powerful Machine Learning (ML) technique that has emerged with its ability of feature representation and differentiating data, leading to state-of-the-art prediction results. In recent years, DL has been widely used in sentiment analysis, however, there is scarce in its implementation in the Arabic language field. Most of the previous researches address other l

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering Science And Technology
Automatic voice activity detection using fuzzy-neuro classifier
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Voice Activity Detection (VAD) is considered as an important pre-processing step in speech processing systems such as speech enhancement, speech recognition, gender and age identification. VAD helps in reducing the time required to process speech data and to improve final system accuracy by focusing the work on the voiced part of the speech. An automatic technique for VAD using Fuzzy-Neuro technique (FN-AVAD) is presented in this paper. The aim of this work is to alleviate the problem of choosing the best threshold value in traditional VAD methods and achieves automaticity by combining fuzzy clustering and machine learning techniques. Four features are extracted from each speech segment, which are short term energy, zero-crossing rate, auto

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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Carbon dioxide capture using nonwoven activated carbon nanofiber
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Abstract<p>The adsorption isotherms and kinetic uptakes of Carbon Dioxide (CO2) on fabricated electrospun nonwoven activated carbon nanofiber sheets were investigated at two different temperatures, 308 K and 343 K, over a pressure range of 1 to 7 bar. The activated carbon nanofiber-based on polymer (PAN) precursor was fabricated via electrospinning technique followed by thermal treatment to obtain the carboneous nanofibers. The obtained data of CO2 adsorption isotherm was fitted to various models, including Langmuir, Freundlich, and Temkin. Based on correlation coefficients, the Langmuir isotherm model presented the best fitting with CO2 adsorption isotherms’ experimental data. Raising the equ</p> ... Show More
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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
Image Compression Using Mapping Transform with Pixel Elimination
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     In today's world, digital image storage and transmission play an essential role,where images are mainly involved in data transfer. Digital images usually take large storage space and bandwidth for transmission, so image compression is important in data communication. This paper discusses a unique and novel lossy image compression approach. Exactly 50% of image pixels are encoded, and other 50% pixels are excluded. The method uses a block approach. Pixels of the block are transformed with a novel transform. Pixel nibbles are mapped as a single bit in a transform table generating more zeros, which helps achieve compression. Later, inverse transform is applied in reconstruction, and a single bit value from the table is rem

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