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.
(4)
(2)
The need for an efficient method to find the furthermost appropriate document corresponding to a particular search query has become crucial due to the exponential development in the number of papers that are now readily available to us on the web. The vector space model (VSM) a perfect model used in “information retrieval”, represents these words as a vector in space and gives them weights via a popular weighting method known as term frequency inverse document frequency (TF-IDF). In this research, work has been proposed to retrieve the most relevant document focused on representing documents and queries as vectors comprising average term term frequency inverse sentence frequency (TF-ISF) weights instead of representing them as v
... Show More
(3)
(3)
Production of fatty acid esters (biodiesel) from oleic acid and 2-ethylhexanol using sulfated zirconia as solid catalyst for the production of biodiesel was investigated in this work.
The parameters studied were temperature of reaction (100 to 130°C), molar ratio of alcohol to free fatty acid (1:1 to 3:1), concentration of catalyst (0.5 to 3%wt), mixing speed (500 to 900 rpm) and types of sulfated zirconia (i.e modified, commercial, prepared catalyst according to literature and reused catalyst). The results show the best conversion to biodiesel was 97.74% at conditions of 130°C, 3:1, 2wt% and 650 rpm using modified catalyst respectively. Also, modified c
... Show MoreImpressed current cathodic protection controlled by computer gives the ideal solution to the changes in environmental factors and long term coating degradation. The protection potential distribution achieved and the current demand on the anode can be regulated to protection criteria, to achieve the effective protection for the system.
In this paper, cathodic protection problem of above ground steel storage tank was investigated by an impressed current of cathodic protection with controlled potential of electrical system to manage the variation in soil resistivity. Corrosion controller has been implemented for above ground tank in LabView where tank's bottom potential to soil was manipulated to the desired set poi
... Show MoreThe Indian costus plasma properties are investigated including electron temperature (Te), "electron density (ne)", "plasma frequency (fp)", " Debye sphere length", and amount of Debye(Nd), using the spectrum of optical emission technique. There are several energies used, with ranging from 300 to 600 mJ. The Boltzmann Plot is used to calculate the temperature; where as Stark's Line Broadening is used to calculate the electron density. The Indian costus was spectroscopically examined in the air with the laser at 10 cm away from the target and the optical fiber at 0.5 cm away. The results were obtained for an electron temperature range of (1.8-2.2) electron volts (ev) and a wavelength range of (300-600) nm. The XRF analysis reveals th
... Show More
In many industries especially oil companies in Iraq consumed large quantities of water which will produce oil-contaminated water which can cause major pollution in agricultural lands and rivers. The aim of the present work is to enhance the efficiency of dispersed air flotation technique by using highly effective and cost-efficient coagulant to treating gas oil emulsion. The experimental work was carried out using bubble column made of Perspex glass (5cm I.D, 120cm height). A liquid was at depth of 60cm. Different dosage of sawdust +bentonite at ratio 2:1 (0.5+ 0.25; 1+ 0.5 and 2+1) gm and alum at concentration (10,20and30mg/l) at different pH ( 4 and 7) were used to determine optimum dosages of coagulant. Jar test exper
... Show MoreS a mples of compact magnesia and alumina were evaporated
using CO2-laser .The
Processed powders were characterized by electron microscopy
and both scanning and transmission electron microscope. The results
indicated that the particle size for both powders have reduced largely
to 0.003 nm and 0.07 nm for MgO and Al2O3, with increasing in
shape sphericity.
(2)
(1)
Microalgae have been increasingly used for wastewater treatment due to their capacity to assimilate nutrients. Samples of wastewater were taken from the Erbil wastewater channel near Dhahibha village in northern Iraq. The microalga Coelastrella sp. was used in three doses (0.2, 1, and 2g. l-1) in this experiment for 21 days, samples were periodically (every 3 days) analyzed for physicochemical parameters such as pH, EC, Phosphate, Nitrate, and BOD5, in addition to, Chlorophyll a concentration. Results showed that the highest dose 2g.l-1 was the most effective dose for removing nutrients, confirmed by significant differences (p≤0.05) between all doses. The highest removal percentage was
... Show More
Porosity plays an essential role in petroleum engineering. It controls fluid storage in aquifers, connectivity of the pore structure control fluid flow through reservoir formations. To quantify the relationships between porosity, storage, transport and rock properties, however, the pore structure must be measured and quantitatively described. Porosity estimation of digital image utilizing image processing essential for the reservoir rock analysis since the sample 2D porosity briefly described. The regular procedure utilizes the binarization process, which uses the pixel value threshold to convert the color and grayscale images to binary images. The idea is to accommodate the blue regions entirely with pores and transform it to white in r
... Show More
(5)