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 real estate prices in the Iraqi market have witnessed a significant increase in the prices of residential units, including land plots and residential buildings, especially after the approval of the new exchange rate and the provision of financial loans to employees and citizens. Therefore, real estate loans are considered one of the financing tools in the housing sector, whether these loans are directed towards the construction of new housing or the rehabilitation of existing buildings for housing. The housing market is an important component of the economic and social system, as housing is a commodity that is influenced by supply, demand, and the trade of materials involved in housing unit production. The housing system is also
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The research aims to apply the activities of the green value chain as one of the modern administrative techniques that economic units resort to develop solutions to the pollution problems that occur due to the activity of economic units and their products that may cause damage to the environment as well as the waste of natural resources and to identify the production of environmentally friendly products and reduce the costs of environmental failure of both types Internal and external that may be borne by economic units such as taxes, fines and compensation due to nonobservance of environmental requirements and the preservation of human health and protection of the environment. To achieve the goal of the research, the researchers rel
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The Phenomenon of Euphemism in the Translon Activity Euphemism is the replacement of a harsh word with a less harsh or more acceptable one. Most languages are affected by ideological, cultural, social, or religious perspectives which in turn would reflect different linguistic levels. On such a basis, translation is affected by its medium,i.e. language, and consequently what is acceptably expressed by a nation may not be acceptable by another. In this paper, we try to
... Show MoreThe granitoid bodies in the Shalair Valley are structurally located within so-called Iraqi Zagros Suture Zone, in the northeastern Iraq. One hundred and sixty-two representative samples were collected from five granitoid intrusive bodies in the valley: Aulan and Siristan in the northern part, Mishao and Laladar in the southern part and Demamna in the western part. Two major types of granitoids in the eastern and western part of the Shalair Valley area were indentified. The granitoids from the four locations in the eastern part, have similar mineral constitutes. These rocks are composed of plagioclase + quartz ± hornblende with two types of texture, equigranular texture represented by Aulan and Siristan in the northern part and porphyrit
... Show MoreEthanol production were evaluated by many strains with varing
degree of flocculation in fermentation medium of date extract withl 0
Brix, PHS in 30C0آ آ for آ 48hr.lt was found that ethanol production decrease with increase of flocculation degree and non-flocculant strain is آ more efficient in آ producing ethanol from flocculant strain,then
ethanol sensitivity were examined for the same strains, in liquid medium YE, it was found thatآ آ strain is more sensitive from nonآ flocculant and ethanol sensitivity depends upon flocculation degree.
The aim of this study is modeling the transport of industrial wastewater in sandy soil by using finite element method. A washing technique was used to remove the industrial wastewater from the soil. The washing technique applied with an efficient hydraulic gradient to help in transport of contaminant mass by advection. Also, the mass transport equation used in modeling the transport of industrial wastewater from soil includes the sorption and chemical reactions. The sandy soil samples obtained from Al-Najaf Governorate/Iraq. The wastewater contaminant was obtained from Al- Musyiebelectricity power plant. The soil samples were synthetically contaminated with four percentages of 10, 20, 30 and 40% of the contaminant and these percentages calc
... Show MoreBackground: Post-extraction alveolar ridge resorption is unavoidable phenomenon ending with insufficient ridge width. Measuring the physical dimensions of the available bone before implant surgery is an important aspect of diagnosis and treatment planning. Bone height can be calculated from radiographs, while bucco-lingual ridge width can be measured by conventional tomography, CT scanning and ridge mapping.
Radiographic techniques have certain disadvantages. Therefore the ridge mapping technique was used as an option for determining alveolar ridge width.
The purpose of this study was to compare the validity of alveolar ridge width measurements obtained with ridge mapping technique before surgical flap reflection against
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A high power N2 laser of the three stage-Blumlein circuit designed, which consist two identical electrodes, four capacitors and three spark gaps which designed discharge geometry with minimum inductance. This system gives a maximum energy 18 mJ with a pulse time 6.65 ns and wave length 337.1 nm. The distance between spark gap terminals has large effect on the output energy. The ideal distance were 11 mm between the terminals for the first spark gap and 4 mm between the terminals for the second spark gap, the distance between the terminals of the spark gaps has a significant effect on the resulting energy, where the energy decreases when the distance between the terminals of the first and second s
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