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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
Tue Dec 31 2019
Journal Name
Al-qadisiyah Journal For Engineering Sciences
Improving Gypseous Soil Properties by Using Non-Traditional Additives
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Gypseous soils are common in several regions in the world including Iraq, where more than 28.6% of its surface is covered with this type of soil. This soil, with high gypsum content, causes different problems for construction and strategic projects. As a result of water flow through the soil mass, the permeability and chemical arrangement of these soils varies with time due to the solubility and leaching of gypsum. In this study, the soil of 36% gypsum content, was taken from one location about 100 km southwest of Baghdad, where the samples were taken from depths (0.5 - 1) m below the natural ground and mixed with (3%, 6%, 9%) of Copolymer and Novolac polymer to improve the engineering properties that include: collapsibility, perm

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Anemia Blood Cell localization Using Modified K- Means Algorithm
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Publication Date
Wed Mar 23 2011
Journal Name
Ibn Al- Haitham J. For Pure & Appl. Sci.
Image Compression Using Proposed Enhanced Run Length Encoding Algorithm
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In this paper, we will present proposed enhance process of image compression by using RLE algorithm. This proposed yield to decrease the size of compressing image, but the original method used primarily for compressing a binary images [1].Which will yield increasing the size of an original image mostly when used for color images. The test of an enhanced algorithm is performed on sample consists of ten BMP 24-bit true color images, building an application by using visual basic 6.0 to show the size after and before compression process and computing the compression ratio for RLE and for the enhanced RLE algorithm.

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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Computers, Communications, Control And Systems Engineering
A Framework for Predicting Airfare Prices Using Machine Learning
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Many academics have concentrated on applying machine learning to retrieve information from databases to enable researchers to perform better. A difficult issue in prediction models is the selection of practical strategies that yield satisfactory forecast accuracy. Traditional software testing techniques have been extended to testing machine learning systems; however, they are insufficient for the latter because of the diversity of problems that machine learning systems create. Hence, the proposed methodologies were used to predict flight prices. A variety of artificial intelligence algorithms are used to attain the required, such as Bayesian modeling techniques such as Stochastic Gradient Descent (SGD), Adaptive boosting (ADA), Decision Tre

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Publication Date
Mon Jan 02 2017
Journal Name
European Journal Of Scientific Research
Fast approach for arabic text encryption using genetic algorithm
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As s widely use of exchanging private information in various communication applications, the issue to secure it became top urgent. In this research, a new approach to encrypt text message based on genetic algorithm operators has been proposed. The proposed approach follows a new algorithm of generating 8 bit chromosome to encrypt plain text after selecting randomly crossover point. The resulted child code is flipped by one bit using mutation operation. Two simulations are conducted to evaluate the performance of the proposed approach including execution time of encryption/decryption and throughput computations. Simulations results prove the robustness of the proposed approach to produce better performance for all evaluation metrics with res

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Publication Date
Thu Aug 02 2012
Journal Name
International Journal Of Advanced Research In Computer Science
User Authentication based on Keystroke Dynamics Using Backpropagation Network
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Computer systems and networks are being used in almost every aspect of our daily life; as a result the security threats to computers and networks have also increased significantly. Traditionally, password-based user authentication is widely used to authenticate legitimate user in the current system0T but0T this method has many loop holes such as password sharing, shoulder surfing, brute force attack, dictionary attack, guessing, phishing and many more. The aim of this paper is to enhance the password authentication method by presenting a keystroke dynamics with back propagation neural network as a transparent layer of user authentication. Keystroke Dynamics is one of the famous and inexpensive behavioral biometric technologies, which identi

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
DETERMINATION SKY RADIO EMISSION BACKGROUND USING RADIO JOVE TELESCOPE
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In This paper, sky radio emission background level associated with radio storm burst for the Sun and Jupiter is determined at frequency (20.1 MHz). The observation data for radio Jove telescope for the Sun and Jupiter radio storm observations data are loaded from NASA radio Jove telescope website, the data of Sunspot number are loaded from National Geophysical Data Center, (NGDC). Two radio Jove stations [(Sula, MT), (Lamy, NM)] are chose from data website for these huge observations data. For the Sun, twelve figures are used to determine the relation between radio background emission, and the daily Sunspot number. For Jupiter a twenty four figures are used to determine the relation between radio background emission and diffraction betwe

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Publication Date
Wed May 31 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Satellite Image Mosaics Using Digital Cosine Transform (DCT) Descriptor
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In this research work, a modified DCT descriptor are presented to mosaics the satellite images based on Abdul Kareem [1] similarity criterion are presented, new method which is proposed to speed up the mosaics process is presented. The results of applying the modified DCT descriptor are compared with the mosaics method using RMSE similarity criterion which prove that the modified DCT descriptor to be fast and accurate mosaics method.

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Publication Date
Sat Jul 01 2023
Journal Name
Desalination And Water Treatment
Wastewater remediation using activated carbon derived from Alhagi plant
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This work focuses on the use of biologically produced activated carbon for improving the physi-co-chemical properties of water samples obtained from the Tigris River. An eco-friendly and low-cost activated carbon was prepared from the Alhagi plant using potassium hydroxide (KOH) as an impregnation agent. The prepared activated carbon was characterised using Fourier-transform infrared spectroscopy to determine the functional groups that exist on the raw material (Alhagi plant) and Alhagi activated carbon (AAC). Scanning electron microscope–energy-dispersive X-ray spectroscope was also used to investigate the surface shape and the elements that compose the powder. Brunauer–Emmett–Teller surface area analysis was used to evaluate the spe

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Scopus (2)
Scopus
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Engineering
Carwash Wastewater Treatment by Electrocoagulation Using Aluminum Foil Electrodes
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Large quantities of contaminated carwash wastewater are produced per day from carwash places. Extensively it contains large quantities of chemicals from detergents, oil, grease, heavy metals, suspended solids, types of hydrocarbons, and biological contents. A novel electrocoagulation treatment by foil electrodes was conducted to remove COD, turbidity, Total Dissolved Solids (TDS) from contaminated carwash wastewater and decrease its Electrical Conductivity (EC). A thin layer of aluminum foil is used as an electrode in this treatment process. The effects of different voltage and treatment times were studied. The best result was found at a voltage of 30 volts and treatment time 90 minute where the removal efficiency of COD

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Crossref (8)
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