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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
Sun Apr 01 2018
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Information Hiding using LSB Technique based on Developed PSO Algorithm
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<p>Generally, The sending process of secret information via the transmission channel or any carrier medium is not secured. For this reason, the techniques of information hiding are needed. Therefore, steganography must take place before transmission. To embed a secret message at optimal positions of the cover image under spatial domain, using the developed particle swarm optimization algorithm (Dev.-PSO) to do that purpose in this paper based on Least Significant Bits (LSB) using LSB substitution. The main aim of (Dev. -PSO) algorithm is determining an optimal paths to reach a required goals in the specified search space based on disposal of them, using (Dev.-PSO) algorithm produces the paths of a required goals with most effi

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Scopus (17)
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Publication Date
Thu Jan 07 2021
Journal Name
Indian Journal Of Forensic Medicine &amp; Toxicology
Thyroid Carcinoma Patients Correlated With Cytomegalovirus by using Insitu Hybridization
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Publication Date
Tue Jan 01 2013
Journal Name
Thesis
User Authentication Based on Keystroke Dynamics Using Artificial Neural Networks
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Computer systems and networks are being used in almost every aspect of our daily life, the security threats to computers and networks have increased significantly. Usually, password-based user authentication is used to authenticate the legitimate user. However, this method has many gaps such as password sharing, brute force attack, dictionary attack and guessing. Keystroke dynamics is one of the famous and inexpensive behavioral biometric technologies, which authenticate a user based on the analysis of his/her typing rhythm. In this way, intrusion becomes more difficult because the password as well as the typing speed must match with the correct keystroke patterns. This thesis considers static keystroke dynamics as a transparent layer of t

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Publication Date
Sun Feb 28 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
Intelligent System for Parasitized Malaria Infection Detection Using Local Descriptors
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Malaria is a curative disease, with therapeutics available for patients, such as drugs that can prevent future malaria infections in countries vulnerable to malaria. Though, there is no effective malaria vaccine until now, although it is an interesting research area in medicine. Local descriptors of blood smear image are exploited in this paper to solve parasitized malaria infection detection problem. Swarm intelligence is used to separate the red blood cells from the background of the blood slide image in adaptive manner. After that, the effective corner points are detected and localized using Harris corner detection method. Two types of local descriptors are generated from the local regions of the effective corners which are Gabor based f

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Publication Date
Sun Jan 10 2016
Journal Name
British Journal Of Applied Science &amp; Technology
Illumination - Invariant Facial Components Extraction Using Adaptive Contrast Enhancement Methods
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The process of accurate localization of the basic components of human faces (i.e., eyebrows, eyes, nose, mouth, etc.) from images is an important step in face processing techniques like face tracking, facial expression recognition or face recognition. However, it is a challenging task due to the variations in scale, orientation, pose, facial expressions, partial occlusions and lighting conditions. In the current paper, a scheme includes the method of three-hierarchal stages for facial components extraction is presented; it works regardless of illumination variance. Adaptive linear contrast enhancement methods like gamma correction and contrast stretching are used to simulate the variance in light condition among images. As testing material

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Publication Date
Thu Oct 01 2020
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Object tracking using motion flow projection for pan-tilt configuration
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We propose a new object tracking model for two degrees of freedom mechanism. Our model uses a reverse projection from a camera plane to a world plane. Here, the model takes advantage of optic flow technique by re-projecting the flow vectors from the image space into world space. A pan-tilt (PT) mounting system is used to verify the performance of our model and maintain the tracked object within a region of interest (ROI). This system contains two servo motors to enable a webcam rotating along PT axes. The PT rotation angles are estimated based on a rigid transformation of the the optic flow vectors in which an idealized translation matrix followed by two rotational matrices around PT axes are used. Our model was tested and evaluated

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Scopus (6)
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Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Projective Properties for Symmetrical Magnetic Lens by Using Exponential Model
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A computational investigation is carried out in the field of charged particle optics with the aid of the numerical analysis methods. The work is concerned with the design of symmetrical double pole piece magnetic lens.  The axial magnetic flux density distribution is determined by using exponential model, from which the paraxial-ray equation is solved to obtain the trajectory of particles that satisfy the suggested exponential model.  From the knowledge of the first and second derivatives of axial potential distribution, the optical properties such as the focal length and aberration coefficients (radial distortion coefficient and spiral distortion coefficient) are determined.  Finally, the pole piece profiles capable of pr

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Solving Quadratic Assignment Problem by Using Meta-heuristic Search Method
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While analytical solutions to Quadratic Assignment Problems (QAP) have indeed been since a long time, the expanding use of Evolutionary Algorithms (EAs) for similar issues gives a framework for dealing with QAP with an extraordinarily broad scope. The study's key contribution is that it normalizes all of the criteria into a single scale, regardless of their measurement systems or the requirements of minimum or maximum, relieving the researchers of the exhaustively quantifying the quality criteria. A tabu search algorithm for quadratic assignment problems (TSQAP) is proposed, which combines the limitations of tabu search with a discrete assignment problem. The effectiveness of the proposed technique has been compared to well-established a

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Publication Date
Wed Jan 22 2020
Journal Name
Iraqi Journal Of Laser
Stress Urinary Incontinence Treatment Using Vaginal Fractional CO2 Laser (10600nm)
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Stress urinary incontinence (SUI) is involuntary urine leakage during activities that increase abdominal pressure such as coughing, sneezing and lifting of heavy weights. This is a very common disorder among women with history of multiple vaginal deliveries with an obstructed labor. SUI is considered one of the most distressing problems, especially for younger women, with severe quality of life implications, it caused by the loss of urethral support, usually as a consequence of the supporting structural muscles in the pelvis.

Objective: To prove and demonstrate the effect of a fractional CO2 micro-ablative laser (10600nm) in intra vaginal therapy for treating SUI and achieve a clinical improvement of t

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Engineering
Development an Anomaly Network Intrusion Detection System Using Neural Network
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Most intrusion detection systems are signature based that work similar to anti-virus but they are unable to detect the zero-day attacks. The importance of the anomaly based IDS has raised because of its ability to deal with the unknown attacks. However smart attacks are appeared to compromise the detection ability of the anomaly based IDS. By considering these weak points the proposed
system is developed to overcome them. The proposed system is a development to the well-known payload anomaly detector (PAYL). By
combining two stages with the PAYL detector, it gives good detection ability and acceptable ratio of false positive. The proposed system improve the models recognition ability in the PAYL detector, for a filtered unencrypt

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