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.
S 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.
The effect of the initial pressure upon the laminar flame speed, for a methane-air mixtures, has been detected paractically, for a wide range of equivalence ratio. In this work, a measurement system is designed in order to measure the laminar flame speed using a constant volume method with a thermocouples technique. The laminar burning velocity is measured, by using the density ratio method. The comparison of the present work results and the previous ones show good agreement between them. This indicates that the measurements and the calculations employed in the present work are successful and precise
(1)
Abstract
Due to the continuing demand for larger bandwidth, the optical transport becoming general in the access network. Using optical fiber technologies, the communications infrastructure becomes powerful, providing very high speeds to transfer a high capacity of data. Existing telecommunications infrastructures is currently widely used Passive Optical Network that apply Wavelength Division Multiplexing (WDM) and is awaited to play an important role in the future Internet supporting a large diversity of services and next generation networks. This paper presents a design of WDM-PON network, the simulation and analysis of transmission parameters in the Optisystem 7.0 environment for bidirectional traffic. The sim
... Show MoreThe Gaussian orthogonal ensemble (GOE) version of the random matrix theory (RMT) has been used to study the level density following up the proton interaction with 44Ca, 48Ti and 56Fe.
A promising analysis method has been implemented based on the available data of the resonance spacing, where widths are associated with Porter Thomas distribution. The calculated level density for the compound nuclei 45Sc,49Vand 57Co shows a parity and spin dependence, where for Sc a discrepancy in level density distinguished from this analysis probably due to the spin misassignment .The present results show an acceptable agreement with the combinatorial method of level density.
... Show More
(4)
(3)
In this work, we first construct Hermite wavelets on the interval [0,1) with it’s product, Operational matrix of integration 2^k M×2^k M is derived, and used it for solving nonlinear Variational problems with reduced it to a system of algebric equations and aid of direct method. Finally, some examples are given to illustrate the efficiency and performance of presented method.
The increased size of grayscale images or upscale plays a central role in various fields such as medicine, satellite imagery, and photography. This paper presents a technique for improving upscaling gray images using a new mixing wavelet generation by tensor product. The proposed technique employs a multi-resolution analysis provided by a new mixing wavelet transform algorithm to decompose the input image into different frequency components. After processing, the low-resolution input image is effectively transformed into a higher-resolution representation by adding a zeroes matrix. Discrete wavelets transform (Daubechies wavelet Haar) as a 2D matrix is used but is mixed using tensor product with another wavelet matrix’s size. MATLAB R2021
... Show More
Orthophoto provides a significant alternative capability for the presentation of architectural or archaeological applications. Although orthophoto production from airphotography of high or lower altitudes is considered to be typical, the close range applications for the large-scale survey of statue or art masterpiece or any kind of monuments still contain a lot of interesting issues to be investigated.
In this paper a test was carried out for the production of large scale orthophoto of highly curved surface, using a statue constructed of some kind of stones. In this test we use stereo photographs to produce the orthophoto in stead of single photo and DTM, by applying the DLT mathematical relationship as base formula in differenti
... Show More