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.
An investigation was conducted for the determination of the effects of the forming conditions in the production of Gamma Alumina catalyst support on the crushing strength property. Eight variables were studied , they are ;binder content which is the sodium silicate , Solvent content which is the water, speed of mixing , time of mixing, drying temperature , drying time , calcinations temperature and the calcinations time
Design of the experiments was made by using the response Surface method in Minitab 15 software which supply us 90 experiments .
The results of this investigation show that the crushing strength for the dried Gamma alumina extrudate was affected by the drying temperature and the drying time only and there is no inter
Many reasons combined behind the Standing of U.S. against Britain in its aggression against Egypt in 1956; the consensus of world opinion on the need to stop the aggression and the fear of the Soviet military intervention which mean a new world war.
United States desired to weaken British influences in the region in general to get new oil gains in the Arabian Gulf and Egypt at the expense of Britain. The exiting of Britain from the area served U.S. strategic interests in the Middle East in general and Egypt in particular to keep the flow of oil for U.S advantage.
The United States wanted to keep its image in the region to apply its future political projects including Eisenhower Project, which intended to take the position of Britis
Due to the importance of Laser usage in the field of skin diseases Like removing. the cicatrix (acne causes). skin lines, cone spots, two laser systems have underwent a study and evaluation for their use in treatingthe skin diseases.
The research deals with desigrrating an optical system .The system is for concentrating the laser beam C02 with a wave length of
10.6 micrometer Descriptions of 1he system and value of the
perfonnance
... Show MoreColorectal cancer (CRC) is the most common disease and cause of death globally. The aim of the study is investigation and detection of some bacterial interfering with CRC occurrence and progression. The study conducted between September 2022 till February 2023, a total of 50 specimens were collected from confirmed CRC patients. In addition, 50 stool specimens were collected from Healthy volunteers, considers as control group. Isolation and identification of bacteria in all collected specimens were done by using cultural and differential media (blood agar, macconkey agar and Pfizer agar), as well as the VITEK- 2 compact system. The bacterial species, in the specimens of control were ( Escherichia coli 50 (86.20%), Klebsiella Pneumoni
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Low serum total adiponectin is associated with a high incidence of type 2 diabetes or coronary artery disease in the general population. Paradoxically, serum total adiponectin is elevated in patients with chronic kidney disease (CKD), such as overt diabetic nephropathy. The current study aimed to investigate whether or not anemia to be dependently associated with serum level of total adiponectin in non-albuminuric male patients with type 2 diabetes . The study included 42 type 2 diabetic male patients. Anemia was deï¬ned as hemoglobin (Hb) below 14.0g/dL. All the patients were without microalbuminuria, to exclude diabetic nephropathy. The diabetic patients were divided into 2 groups according to the hemoglobin level in ad
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Curing of concrete is the maintenance of a satisfactory moisture content and temperature for a
period of time immediately following placing so the desired properties are developed. Accelerated
curing is advantages where early strength gain in concrete is important. The expose of concrete
specimens to the accelerated curing conditions which permit the specimens to develop a significant
portion of their ultimate strength within a period of time (1-2 days), depends on the method of the
curing cycle.Three accelerated curing test methods are adopted in this study. These are warm water,
autogenous and proposed test methods. The results of this study has shown good correlation
between the accelerated strength especially for
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Calculations and predication a theoretical formulas for the electron drift velocity in a gas medium are achieved to deduced the electron distribution function for different gas concentrations. The calculations are achieved by using the numerical solution for Boltzmann transport equation in two term approximation, using the NOMAD program for the drift velocity in a gas medium. It's necessary to note that the solution is essentially depending upon the elastic and inelastic collision cross section. In order to fixe a good accuracy for the using cross section it's necessary to calculate the electron distribution function and therefore study their behavior. Results about the electron drift velocity show that a decreasing pro
... Show MoreThe purpose of this work is to determine the points and planes of 3-dimensional projective space PG(3,2) over Galois field GF(q), q=2,3 and 5 by designing a computer program.
Big data usually running in large-scale and centralized key management systems. However, the centralized key management systems are increasing the problems such as single point of failure, exchanging a secret key over insecure channels, third-party query, and key escrow problem. To avoid these problems, we propose an improved certificate-based encryption scheme that ensures data confidentiality by combining symmetric and asymmetric cryptography schemes. The combination can be implemented by using the Advanced Encryption Standard (AES) and Elliptic Curve Diffie-Hellman (ECDH). The proposed scheme is an enhanced version of the Certificate-Based Encryption (CBE) scheme and preserves all its advantages. However
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