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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This research explores the intricate relationship between environmental sustainability and urban design in Al-Jumhuriya Neighborhood, Baghdad, reflecting urban development challenges and opportunities. It highlights the need to balance growth, functionality, and quality of life with environmental responsibility in urban areas worldwide. The research includes a literature review on environmental sustainability in urban design and the utilization of multifunctional land in contemporary cities. The research employs a mixed-methods approach, combining quantitative and qualitative data collection methods. Survey results show a diverse range of perspectives, indicating concerns about air quality and local regulations but also positive views on co
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Objective(s): To find out the incidence Rate of abortions in pregnant women Admitted Maternal and pediatric Hospitals at Al-Diwaniyah City and to identify the relationship between the incidence rate of abortion and the associated risk factors that led to the occurrence of abortion.
Methodology: A descriptive study was conducted to identify the Incidence Rate of Abortions and its Associated Factors among Women at AL-Diwaniyah City’s Maternity and pediatric Hospital from 16 September 2020 to 16 March 2021 . The sample study includes (100) pregnant women with abortion out of (3800) pregnant women. The data was collected by means of a questionnaire through a personal intervie
... Show MoreThis study aimed to test the effect of using different concentrations of three different plants extracts to inhibit the growth of gram negative and gram positive bacteria by two technics. Eucalyptus camaldulensis bark, Glycyrrhiza glabra rhizomes and Morus nigra leaves ethanolic extract at (0,20,30,40 and 50 mg/ml) were used. The antimicrobial activity and the biofilm inhibition assay used with these extracts showed positive effect in inhibiting the growth of bacteria. E.amaldulensis extract showed the higher effect than G. glabra and M.nigra extracts in antimicrobial activity assay, while the effect of E. camaldulensis extract in biofilm inhibition assay was higher than G. glabra that was higher than M. nigra extracts for both gram nega
... Show MoreIn this paper, we discuss a fluid problem that has wide applications in biomechanics, polymer industries, and biofluids. We are concerned here with studying the combined effects of porous medium and heat transfer on MHD non-Newtonian Jeffery fluid which flows through a two dimensional asymmetric, inclined tapered channel. Base equations, represented by mass conservation, motion, energy and concentration conservation, were formulated first in a fixed frame and then transformed into a moving frame. By holding the assumptions of “long wavelength and low Reynolds number†these physical equations were simplified into differential equations. Approximate solutions for the velocity profile, stream function, and temperature profile we
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With the increasing demands to use remote sensing approaches, such as aerial photography, satellite imagery, and LiDAR in archaeological applications, there is still a limited number of studies assessing the differences between remote sensing methods in extracting new archaeological finds. Therefore, this work aims to critically compare two types of fine-scale remotely sensed data: LiDAR and an Unmanned Aerial Vehicle (UAV) derived Structure from Motion (SfM) photogrammetry. To achieve this, aerial imagery and airborne LiDAR datasets of Chun Castle were acquired, processed, analyzed, and interpreted. Chun Castle is one of the most remarkable ancient sites in Cornwall County (Southwest England) that had not been surveyed and explored
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Three-dimensional nonlinear thermal numerical simulations are conducted for the friction stir welding (FSW) of AA 7020-T53. Three welding cases with tool (rotational and travel) speeds of 900rpm-40mm/min, 1400rpm-16mm/min and 1400rpm-40mm/in are analyzed. The objective is to study the variation of transient temperature in a friction stir welded plate of 5mm workpiece thickness. Based on the experimental records of transient temperature at several specific locations during the friction stir welding process for the AA 7020-T53, thermal numerical simulation is developed. The numerical results show that the temperature field in the FSW process is symmetrically distributed with respect to the welding line, increasing travel speed decreasing tran
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Background: Teachers are considered as dynamic force who take a pivotal position in any educational system. Since they may play a significant role in passing the preventive information and health promotion, it is important that their own oral health knowledge, attitude, and practices conform to the professional recommendations. The aim of this study was to evaluate oral health knowledge, attitude and practices among kindergarten teachers, and their impact on teachers’ oral health condition in Al-Rusafa Sector, Baghdad, Iraq. Materials and Methods: This cross-sectional survey was conducted among 80 kindergarten teachers. A self-administered questionnaire was distributed among these teach¬ers. This questionnaire format contains two
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This paper presents the finite strain results from seven oriented samples data on Tertiary sandstone of Muqdadiya Formation and (400) samples of pebbles and conglomerate of Bai –Hassan Formation at the southwestern limb of Al-Tib Anticline in the Southeastern part of Iraq. Measurement and analysis of finite strain are carried out including these rocks at fluvio- lacustrine environment. The present study followed Fry method. The computed strain was, in the form of ellipses, within three prepared perpendicular planes in a single sample and Center to Center method was used to determine the strain ratio of the these samples. The strain in the studied area is low, this is mainly due to the sampled rocks underwent brittle deformation d
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