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.
The OSPF cost is proportionally indicated the transmitting packet overhead through a certain interface and inversely proportional to the interface bandwidth. Thus, this cost may minimized by direct packet transmitting to the other side via various probable paths simultaneously. Logically, the minimum weight path is the optimum path. This paper propose a novel Fuzzy Artificial Neural Network to create Smart Routing Protocol Algorithm. Consequently, the Fuzzy Artificial Neural Network Overlap has been reduced from (0.883 ms) to (0.602 ms) at fuzzy membership 1.5 to 4.5 respectively. This indicated the transmission time is two-fold faster than the standard overlapping time (1.3 ms).
(3)
(2)
Heart disease identification is one of the most challenging task that requires highly experienced cardiologists. However, in developing nations such as Ethiopia, there are a few cardiologists and heart disease detection is more challenging. As an alternative solution to cardiologist, this study proposed a more effective model for heart disease detection by employing random forest and sequential feature selection (SFS). SFS is an effective approach to improve the performance of random forest model on heart disease detection. SFS removes unrelated features in heart disease dataset that tends to mislead random forest model on heart disease detection. Thus, removing inappropriate and duplicate features from the training set with sequential f
... Show More
(1)
(2)
Simple method has been used to determine the absence of heavy metals in an aqueous solution. Fluorescein was used as the base colorimetric materialThis was doped with CuCl2 and the final solution showeda clear change in color. This change was correlated with the change in both pH and electrical conductivity of the solution. The optical property as an obvious change of the spectra was observed. Therefore, this simple method could be proposed as a method to detectheavy metals in any solution.
In this research, a new technique is suggested to reduce the long time required by the encoding process by using modified moment features on domain blocks. The modified moment features were used in accelerating the matching step of the Iterated Function System (IFS). The main disadvantage facing the fractal image compression (FIC) method is the over-long encoding time needed for checking all domain blocks and choosing the least error to get the best matched domain for each block of ranges. In this paper, we develop a method that can reduce the encoding time of FIC by reducing the size of the domain pool based on the moment features of domain blocks, followed by a comparison with threshold (the selected threshold based on experience
... Show More
Piled raft is commonly used as foundation for high rise buildings. The design concept of piled raft foundation is to minimize the number of piles, and to utilize the entire bearing capacity. High axial stresses are therefore, concentrated at the region of connection between the piles and raft. Recently, an alternative technique is proposed to disconnect the piles from the raft in a so called unconnected piled raft (UCPR) foundation, in which a compacted soil layer (cushion) beneath the raft, is usually introduced. The piles of the new system are considered as reinforcement members for the subsoil rather than as structural members. In the current study, the behavior of unconnected piled rafts systems has been studie
... Show More
(6)
The concept of strong soft pre-open set was initiated by Biswas and Parsanann.We utilize this notion to study several characterizations and properties of this set. We investigate the relationships between this set and other types of soft open sets. Moreover, the properties of the strong soft pre-interior and closure are discussed. Furthermore, we define a new concept by using strong soft pre-closed that we denote as locally strong soft pre-closed, in which several results are obtained. We establish a new type of soft pre-open set, namely soft pre-open. Also, we continue to study pre- soft open set and discuss the relationships among all these sets. Some counter examples are given to show some relations
... Show More
(1)
in this paper the collocation method will be solve ordinary differential equations of retarted arguments also some examples are presented in order to illustrate this approach
An experimental study on a KIA pride (SAIPA 131) car model with scale of 1:14 in the wind tunnel was made beside the real car tests. Some of the modifications to passive flow control which are (vortex generator, spoiler and slice diffuser) were added to the car to reduce the drag force which its undesirable characteristic that increase fuel consumption and exhaust toxic gases. Two types of calculations were used to determine the drag force acting on the car body. Firstly, is by the integrating the values of pressure recorded along the pressure taps (for the wind tunnel and the real car testing), secondly, is by using one component balance device (wind tunnel testing) to measure the force. The results show that, the avera
... Show More
In the present research, a crane frame has been investigated by using finite element method. The damage is simulated by reducing the stiffness of assumed elements with ratios (10% and 20 %) in mid- span of the vertical column in crane frame. The cracked beam with a one-edge and non-propagating crack has been used. Six cases of damage are modeled for crane frame and by introducing cracked elements at different locations with ratio of depth of crack to the height of the beam (a/h) 0.1, 0.20. A FEM program coded in Matlab 6.5 was used to model the numerical simulation of the damage scenarios. The results showed a decreasing in the five natural frequencies from undamaged beam which means
... Show MoreDecision making is vital and important activity in field operations research ,engineering ,administration science and economic science with any industrial or service company or organization because the core of management process as well as improve him performance . The research includes decision making process when the objective function is fraction function and solve models fraction programming by using some fraction programming methods and using goal programming method aid programming ( win QSB )and the results explain the effect use the goal programming method in decision making process when the objective function is
fraction .
(1)