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 purpose of this paper is to build a simulation model by using HEC-RAS software to simulate the reality of water movement in the main river of Basra City (South of Iraq) which is known as Siraji-Khoura River. The main objective of the simulation is to detect areas where the water cycle is interrupted in some stations of the river stream, as this river has become an outlet for the disposal of sewage, leading to pollution and causing weakness in some sections of the river & obstructing the water cycle that takes place between this river and Shatt al – Arab river. A field survey data of the river and its banks were adopted to derive the grades, longitudinal and cross sections of the river, these data included three-dimensional coordinates
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Background: Enterococcus faecalis is a causative agent for urinary tract infections (UTIs) in Iraq and worldwide, even though it is a commensal bacterium in human and animal intestines. It can cause different illnesses due to its ability to produce various virulence factors. A pore-forming toxin (cytolysin) is the most virulence factor in this bacterium. Objective: This study aims to molecularly investigate the frequency of cytolysin toxin among E. faecalis isolated from UTIs. Methods: A hundred and eighty urine specimens were collected from females diagnosed with UTIs. Traditional laboratory and molecular methods were used for bacterial identification and toxin detection using a modified DNA extraction method. Results: The findings reveal
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The Carbonate-clastic succession in this study is represented by the Shuaiba and Nahr Umr Formations deposited during the Albian - Aptian Sequence. The present study includes petrography, microfacies analyses, and studying reservoir characterizations for 5 boreholes within West Qurna oil field in the study area. According to the type of study succession (clastic – Carbonate) there are two types of facies analyses:-Carbonate facies analysis, which showed five major microfacies were recognized in the succession of the Shuaiba Formation, bioclastic mudstones to wackstone, Orbitolina wackestone to packstone, Miliolids wackestone, Peloidal wackestone to packstone and mudstone to wackestone identified as an open shelf toward the deep basin.
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The game of football is one of the most popular games in the world because of its beauty in the hearts of its fans. From this position, the game of five football for people with simple mental disability has become as much attention to many other sporting events, so the researchers believe that the tests of basic skills match the level of individuals tested In terms of their age and mental ability, the technical aspects were adopted as a means of selecting those who are qualified to practice this game in the simplest form, so the importance of the research problem in designing and standardizing two dribbling skating tests for members of this category and It depends by training their cadres during the selection process. The research community
... Show MoreThis study deals with the processing of field seismic data for a seismic line located within the administrative boundaries of Najaf and Muthanna governorates in southern Iraq (7Gn 21) with a length of 54 km. The study was conducted within the Processing Department of the Oil Exploration Company using the Omega system, which contains a large number of programs that deal with processing, through the use of these programs applied predictive deconvolution of both( gap) and (spike). The final section was produced for both types. The gap predictive deconvolution gave improvement in the shallow reflectors while in deep reflectors it did not give a good improvement, thus giving a good continuity of the reflectors at
... Show MoreCommunity detection is useful for better understanding the structure of complex networks. It aids in the extraction of the required information from such networks and has a vital role in different fields that range from healthcare to regional geography, economics, human interactions, and mobility. The method for detecting the structure of communities involves the partitioning of complex networks into groups of nodes, with extensive connections within community and sparse connections with other communities. In the literature, two main measures, namely the Modularity (Q) and Normalized Mutual Information (NMI) have been used for evaluating the validation and quality of the detected community structures. Although many optimization algo
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The aim of the present study is to estimate the levels of some essential and non-essential metals content of soil and seven leafy vegetable species, in the field 30m away from the Al-Qanat highway in Baghdad using X-ray fluorescence analysis. The results showed that soil and leafy vegetables had higher levels of macro elements, and that Ca in rocket and purslane was the highest. The average content of trace elements in soil and leafy vegetables has been close to the minimum than the range of permissible limits recommended by WHO and FAO/WHO except Fe, Cr and Ni in soil have exceeded the concentration of the threshold limit (13728.8 mg/kg Dw for Fe, 183.361mg/kg Dw for Cr, and 124.01mg/kg Dw for Ni) value as well for leafy vege
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In the present study, serum GOT(Glutamic Oxalacetic Transaminase) was purified, the purified enzyme showed the maximum activity at 37ºC and pH 7.5. During purification of serum GOT ion exchange chromatography lead to four separate forms (termed I, II, III and IV). GOT II with the highest specific activity was pure after chromatography on Sephacryl S300. . S.GOT levels were investigated in serum samples from patient with pulmonary tuberculosis .The S.GOT levels were determined at and 37ć .The study revealed that the serum GOT activity was higher in patient of tuberculous pulmonary than in control subjects.The mean serum GOT activity in the patients group was(90±8 IU/L) as compared to control group (27±0.65I
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