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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
Wed Apr 05 2023
Journal Name
Journal Of Engineering
Construction Time-Cost Optimization Modeling Using Ant Colony Optimization
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In the field of construction project management, time and cost are the most important factors to be considered in planning every project, and their relationship is complex. The total cost for each project is the sum of the direct and indirect cost. Direct cost commonly represents labor, materials, equipment, etc.
Indirect cost generally represents overhead cost such as supervision, administration, consultants, and interests. Direct cost grows at an increasing rate as the project time is reduced from its original planned time. However, indirect cost continues for the life of the project and any reduction in project time means a reduction in indirect cost. Therefore, there is a trade-off between the time and cost for completing construc

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Publication Date
Sun Jan 14 2018
Journal Name
Journal Of Engineering
Determination Optimum Inventory Level for Material Using Genetic Algorithm
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The integration of decision-making will lead to the robust of its decisions, and then determination optimum inventory level to the required materials to produce and reduce the total cost by the cooperation of purchasing department with inventory department and also with other company,s departments. Two models are suggested to determine Optimum Inventory Level (OIL), the first model (OIL-model 1) assumed that the inventory level for materials quantities equal to the required materials, while the second model (OIL-model 2) assumed that the inventory level for materials quantities more than the required materials for the next period.             &nb

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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Image Steganalysis Using Image Quality Metrics (Structural Contents Metric)
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A new method presented in this work to detect the existence of hidden

data as a secret message in images. This method must be applyied only on images which have the same visible properties (similar in perspective) where the human eyes cannot detect the difference between them.

This method is based on Image Quality Metrics (Structural Contents

Metric), which means the comparison between the original images and stego images, and determines the size ofthe hidden data. We applied the method to four different images, we detect by this method the hidden data and  find exactly the same size of the hidden data.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Image data compression by using multiwavelete for color image
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There are many images you need to large Khoznah space With the continued evolution of storage technology for computers, there is a need nailed required to reduce Alkhoznip space for pictures and image compression in a good way, the conversion method Alamueja

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Image Encryption Techniques Using Dynamic Approach : An Article Review
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In this study, a chaotic method is proposed that generates S-boxes similar to AES S-boxes with the help of a private key belonging to

In this study, dynamic encryption techniques are explored as an image cipher method to generate S-boxes similar to AES S-boxes with the help of a private key belonging to the user and enable images to be encrypted or decrypted using S-boxes. This study consists of two stages: the dynamic generation of the S-box method and the encryption-decryption method. S-boxes should have a non-linear structure, and for this reason, K/DSA (Knutt Durstenfeld Shuffle Algorithm), which is one of the pseudo-random techniques, is used to generate S-boxes dynamically. The biggest advantage of this approach is the produ

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Publication Date
Sat Jan 01 2022
Journal Name
Open Engineering
Producing low-cost self-consolidation concrete using sustainable material
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Abstract<p>The disposal of the waste material is the main goal of this investigation by transformation to high-fineness powder and producing self-consolidation concrete (SCC) with less cost and more eco-friendly by reducing the cement weight, taking into consideration the fresh and strength properties. The reference mix design was prepared by adopting the European guide. Five waste materials (clay brick, ceramic, granite tiles, marble tiles, and thermostone blocks) were converted to high-fine particle size distribution and then used as 5, 10, and 15% weight replacements of cement. The improvement in strength properties is more significant when using clay bricks compared to other activated waste </p> ... Show More
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Publication Date
Tue Aug 02 2022
Journal Name
Karbala International Journal Of Modern Science
Performance Simulation for Adaptive Optics Technique Using OOMAO Toolbox
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The Adaptive Optics technique has been developed to obtain the correction of atmospheric seeing. The purpose of this study is to use the MATLAB program to investigate the performance of an AO system with the most recent AO simulation tools, Objected-Oriented Matlab Adaptive Optics (OOMAO). This was achieved by studying the variables that impact image quality correction, such as observation wavelength bands, atmospheric parameters, telescope parameters, deformable mirror parameters, wavefront sensor parameters, and noise parameters. The results presented a detailed analysis of the factors that influence the image correction process as well as the impact of the AO components on that process

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Publication Date
Sun Mar 29 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Dissolving Precipitated Asphaltenes Inside Oil Reservoirs Using Local Solvents
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There are several oil reservoirs that had severe from a sudden or gradual decline in their production due to asphaltene precipitation inside these reservoirs. Asphaltene deposition inside oil reservoirs causes damage for permeability and skin factor, wettability alteration of a reservoir, greater drawdown pressure. These adverse changing lead to flow rate reduction, so the economic profit will drop. The aim of this study is using local solvents: reformate, heavy-naphtha and binary of them for dissolving precipitated asphaltene inside the oil reservoir. Three samples of the sand pack had been prepared and mixed with a certain amount of asphaltene. Permeability of these samples calculated before and after mixed with asphaltenes. Then, the

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Publication Date
Sun Jul 01 2018
Journal Name
International Journal Of Civil Engineering And Technology (ijciet)
A Proposed Hybird Text Cryptographic Method Using Circular Queue
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The sensitive and important data are increased in the last decades rapidly, since the tremendous updating of networking infrastructure and communications. to secure this data becomes necessary with increasing volume of it, to satisfy securing for data, using different cipher techniques and methods to ensure goals of security that are integrity, confidentiality, and availability. This paper presented a proposed hybrid text cryptography method to encrypt a sensitive data by using different encryption algorithms such as: Caesar, Vigenère, Affine, and multiplicative. Using this hybrid text cryptography method aims to make the encryption process more secure and effective. The hybrid text cryptography method depends on circular queue. Using circ

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Southwest Jiaotong University
An Improved Diffie-Hellman Protocol Security Using Video Entropy
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The Diffie-Hellman is a key exchange protocol to provide a way to transfer shared secret keys between two parties, although those parties might never have communicated together. This paper suggested a new way to transfer keys through public or non-secure channels depending on the sent video files over the channel and then extract keys. The proposed method of key generation depends on the video file content by using the entropy value of the video frames. The proposed system solves the weaknesses in the Diffie-Hellman key exchange algorithm, which is MIMA (Man-in-the-Middle attack) and DLA( Discrete logarithm attack). When the method used high definition videos with a vast amount of data, the keys generated with a large number up to 5

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