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.
تشغل الفضاءات الداخلية الطبية اهتمام واسع , لما توفره من رعاية صحية للمرضى ,فلابد ان يُهتَمْ بها من الجانب الوظيفي(الادائي), لتحقيق الراحة البصرية والنفسية والجسدية لغرض الوصول الى الاداء الجيد للكادر الطبي, ولهذا وجد ضرورة التعرف على تلك الفضاءات الداخلية بشكل اعمق , وهل انها ملاءمة للمرتكزات التصميمية المتعارف عليها؟ , لذلك تم تسليط الضوء على الفضاءات الداخلية للمختبرات الطبية, وقد تناول البحث المشكلة واه
... Show More
A taxonomic keys was established of book and bark lice Order Psocoptera to isolated insects in Iraq from different localities of Baghdad and Babylon provinces. Thirteen species belong to eight genera and five families have been studied and described in details, these species were recorded for the first time in Iraq. These species are: Belaphopsocus badonneli New, 1971; Belaphotroctes oculeris Bodonnel, 1973; Embodopsocosis newi Bodonnel, 1973; Epipsocus stigamaticus Mockeord, 1991; Lepinotus huoni Schmidt and New, 2008; Liposcelies decolor Peramane 1925 Liposcelies paeta Pearman 1942 Liposclies bostrychphila Badonnel 1931; Liposclies brunnea Mostchulsky 1852; Liposclies entoophila Enderlein 1907; Neopsocopsis minuscule Li 2002 ;
... Show More
Nowadays, the mobile communication networks have become a consistent part of our everyday life by transforming huge amount of data through communicating devices, that leads to new challenges. According to the Cisco Networking Index, more than 29.3 billion networked devices will be connected to the network during the year 2023. It is obvious that the existing infrastructures in current networks will not be able to support all the generated data due to the bandwidth limits, processing and transmission overhead. To cope with these issues, future mobile communication networks must achieve high requirements to reduce the amount of transferred data, decrease latency and computation costs. One of the essential challenging tasks in this subject
... Show More
(2)
Abstract
The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program
... Show MoreFirst: the definition searchEnsure the definition Introduction of research and its importance, as it was addressed to the importance of the importance of training in the development of people and institutions and the importance of diversifying the training vocabulary and a lot of relevant courses for its role to develop work and get away from the routine work, and was put up for the importance of research to identify the problems and obstacles facing the process of providing training as the best in order to access to the ambition sought by workers on training and even the trainees while defined research problem that was observed weak performance and cost-effective training through the study of some of the questionnaires distributed
... Show More
Objective: To assess the major anti-tuberculosis drugs available to patients at primary health care centers in Baghdad city. Methodology: A descriptive cross-sectional study design is carried out in order to achieve the objectives of the study by using the assessment technique in primary health care centers from December 29th, 2014 to July 10 th, 2015. probability sampling is select based on the study design. Eighteen primary health care centers are select according to criteria of sample to the study and for the purpose of the study, is select (6) sectors and (11) Primary Health Care Centers (PHCC) from Bagh
Abstract:-
The phenomenon of financial and administrative corruption is not the result today, but not tied to time or designated place, he is the scourge is rampant in all countries of the world, without exception, those developed and developing, a phenomenon that crossed national boundaries and become withstand a global character, and corruption is limited to communities of particular economic systems without the other, but suffered Throughout history most societies to varying degrees, Iraq is one of the countries that suffered and continues to suffer from corruption, which has become, B grumble in most of the Iraqi state institutions, especially after the occupation in 2003 as administrative corruption in Iraq arrived i
... Show More
This study aimed to knowledge of the effects of the Traditional ore upon the structure of sculpture form, as well as to knowledge of new materials that was used for the contemporary sculpture. This study included four chapter: first chapter was specialized for methodical frame. such as problem of research. that it was abstracted by question about the reason that lead the sculptor to search from new raw to carry out his sculpture works? As well as the important of research and its limits was that define between year 1950 up to 2000. The second chapter included the theoretical field and previous studies, that formed from three researches, such as the fist about the materials, as it was considered master element at the sculpture formal. the
... Show More
A freshwater bivalve plays a crucial function in aquatic habitats as the filtered water and burrowing mussels mix the sediment, thus increasing oxygen content and making the ecosystem healthier. The aim of the study is to see how chlorpyrifos affects biochemical markers in freshwater mussel Unio tigridis. About 180 individuals per taxon and water samples were collected from the Qandil water resource on the Greater Zab River, Erbil Province, Iraq. Once arrived at the lab, the individuals were kept in aquaria with river water and an air-conditioned room Temperature: 25±2 and Light: 12h/12h and acclimatized to laboratory conditions for seven days in aged tap water. The mussel's identification molecularly and the DNA sequence of t
... Show More
(3)
(2)
The present study deals with the story of Epidemic in two literary works issued in the same year (1947). One of them is a novel titled "Plague" written by the French writer Alber Kamo, the second is a poem of the Iraqi poetess Nazik Al-Malaekah. The research reflects a contrastive study of the war vision in the two works as both writers used science to serve literature by using Epidemic as a metaphor to refer to the dangers that the societies faced.
The problem of the present research lies in answering the question about the reason that makes the two writers use metaphor while narrating the issues of the society instead of mentioning them directly and illuminate what implications do the narrative style of Epidemic story have and
... Show More