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.
After diagnostic tests on ten isolates of S. marcescence, were made an examination of sensitivity to various antibiotics and checking the ability to produce β-lactamase of all isolates. The outer membrane protein quantity was determined in μg/cm3 for all isolates. The results showed that S. marcescence have antibiotic multiresistant and all isolates had the ability to produce β-lactamase and its resistance may arise from more than two mechanisms like overproduction of antibiotic inactivation enzymes and the decrease of permeability by outer membrane protein.
This is a contribution to study the complex effect of rainfall on the incidence of cutaneous leishmaniasis in an endemic area (AL-Mohalabiya) in Ninava province in the north region of Iraq.
The parasite E.histolytica was first isolated from a stool sample, and then cultivated and maintained in vitro using Locke-egg medium (LEM) and Liver infusion agar medium (LIAM) . Then, the effect of some types of erythrocytes (human and sheep), on the growth and activity of the parasite in the two culture media was investigated. The parasite was able to ingest and lysis erythrocytes of human and sheep that were supplemented to the culture media and such manipulation was able to augment the reproduction rate of the cultivated E. histolytica, however, such consequence was media- and concentration-dependent. The reproduction rate was significantly increased (66.0, 57.5 and 58.6%, respectively) in LEM medium containing human erythrocytes ty
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Make a search on the vegetative parts of the plant local horse guilt of some elements in the Haj Omran area in northern Iraq has included recognition of certain nutrients
The Boltzmann equation has been solved using (EEDF) package for a pure sulfur hexafluoride (SF6) gas and its mixtures with buffer Helium (He) gas to study the electron energy distribution function EEDF and then the corresponding transport coefficients for various ratios of SF6 and the mixtures. The calculations are graphically represented and discussed for the sake of comparison between the various mixtures. It is found that the various SF6 – He content mixtures have a considerable effect on EEDF and the transport coefficients of the mixtures
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This research focused up on the Seismic reflection study of a 268.7 km2 area located in the central of Iraq within the Karbala province (Kifl area). The seismic data were reprocessed by Anadarko Petroleum Corporation and its partners Dome International and Vitol with OEC in 2005, the result of processing works has improved the quality of seismic sections in most of the study area. The study area was interpreted by using 3-D seismic data from the Oil Exploration Company. By studying the seismic sections and applying seismic attributes (instantaneous phase) Faults were picked across 3D seismic volume of the studied reflectors. The study area affected by a major fault and minor normal faults, Two fa
... Show MoreBackground: The objective of this in vitro study was to evaluate the vertical marginal fit of crowns fabricated with ZrO2 CAD/CAM, before and after porcelain firing cycles and after glaze cycles. Materials and Methods: An acrylic resin model of a left maxillary first molar was prepared and duplicated to have Nickel-Chromium master die. Ten die stone dies were sent to the CAD/CAM (Amann Girrbach) for crowns fabrication. Marginal gaps along vertical planes were measured at four indentations at the (mid mesial, mid distal, mid buccal, mid palatal) before (Time 0) and after porcelain firing cycles (Time 1) and after glaze cycles (Time 2) using a light microscope at a magnification of ×100. One way ANOVA LSD tests were performed to determine wh
... Show MoreThe concept of privatization is built on the basis of the transfer of assets and services of the public sector to the private sector this concept has appeared in the eighties of the last century whene the high oil prices took place and recession solution swept the world Which called for the freedom of the market and left the room for the private sector to take the initiatine in economic activity. Both the IMF have adopted this thesis in their programs of the structural adjustment in light of external and internal factors helped to Create the conditions to accept thesis that under the pretext of achieving a number of economic goals.
In Iraq in spite of
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Charge multipole Coulomb scattering form factors in 48Ca nucleus have been reproduced utilizing the theory of nuclear shell. The efficient two-body nuclear potential fpbm is considered to construct the-spin orbit term LS vectors with Harmonic Oscillator HO potential as a wave function of single particle in Fp shell. Discarded spaces ( core + higher configuration) are taken into account through the Core polarization effect by model space with accurate two-body potential of Gogny to interact the LS operating particles with the discarded space pair ( particle-hole) with energy of excitation equal to 2ћω. Gogny interaction has been selected as it had succeeded in nuclear shell theory. The computed results were compared with th
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Most statistical research generally relies on the study of the behaviour of different phenomena during specific time periods and the use of the results of these studies in the development of appropriate recommendations and decision-making and for the purpose of statistical inference on the parameters of the statistical distribution of life times in The technical staff of most of the manufacturers in the research units of these companies deals with censored data, the main objective of the study of survival is the need to provide information that is the basis for decision making and must clarify the problem and then the goals and limitations of this study and that It may have different possibilities to perform the
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