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 magazine is one of the print media , which represents an important gateway to the wider world , due for its intellectual and cultural fun for the recipient affecting the everyday needs him in various directions . The cover of the magazine is the owner of appearance and impact of the first look the magazine , including the magnitude of the value of the functional and aesthetic pay the reader to the acquisition, as it seeks designed to attract the receiver and achieve better grades optical communication enabled this diversity vocabulary construction for the cover of the magazine and consistent with the idea of design .Ensure Current search four chapters , first chapter of which , the research problem and was questioning following what
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The Child is the first sedum for the human society performing, and we deal in our
research to explain the nature of the mutual relations in between the form and the medicine
social caring foundation. So the motherhood and the childhood nowadays become the most
dedicated in the researchers works, whom interesting in the social affairs, and that whom
work in the medicine field as scientists.
So the child is the future man and must be in wright body construction that need to great
care and interest to make him wright mind through capability of performing anything support
to him.
In our research we deal with the main factors in which lead to infect the child by the
creative malfunction, like the environmental and m
In the name of of Allah the Merciful
Praise be to God, and blessings and peace be upon the Messenger of God, Muhammad, and upon his family and his family and peace, and after:
The honor of every knowledge of honor is related to it, and since the science of interpretation is related to the Book of God Almighty; it is considered one of the most noble and longest of sciences, and this science began long ago as the early ages of Islam have expanded the Islamic state, and people entered the religion of God in cohorts, and the mixture mixed In tongues, and people did not know much about the meanings of the Qur’an, so the need for authorship in this great knowledge was severe, and pe
Back ground; Selective re-absorption and secretion are the functions of the collecting tubules and ducts, in addition to concentrate urine through ADH-regulated and ADH-independent water channels.Method; twenty four male rats were used, they were divided into two groups of animals: Group (A) included twelve rats of five weeks old age (before puberty) that were divided into three subgroups, four rats in each subgroup. Subgroup I was control one, subgroups II and III were treated orally with melatonin in a dose of 250 & 500 µg/kg body weights subsequently. Group (B) included twelve rats of seventeen weeks old age (after puberty) that were divided into the same subgroups and treated with the doses of melatonin as in the rats of group (
... Show MoreThe research aimed to find the effectiveness of teaching impact of the reflex learning strategy on the fifth class female student achievement of the geography content material). The researcher adopted the null hypotheses (there are no statistically significant differences at (0,05) level between the women score mean of the experimental group student who has been taught by the cement material assigned by the reflex learning strategy, and that of the control group who have been taught by the traditional method on the achievement test. The researcher adopted the post-test experimental design to measure students’ achievement. The population of the present study has been limited to the fifth literary class female stud
... Show MoreObjective(s): The aim of this study is to assess licensed indigenous midwives’ knowledge concerning prevention and
management of postpartum hemorrhage in Baghdad City.
Methodology: A descriptive analytic study is conducted on a purposive "non-probability" sample of one hundred
licensed indigenous midwives who were selected what represents 26% of the target population, during period from
March, 5
th to May, 10th,
2008. The study is conducted at the two settings of Ministry of Health (Baghdad health
directorate in Al-Karhk and Al-Risafa) sector during their annual renewed license for midwifery practice. The
questionnaire form is consisted of three parts which included demographic data, knowledge concerning prevent
This study objective is to identify the visual pollution in Karrada district main streets as an example of main streets in Baghdad, the public opinion about each pollutants, solutions to reduce and eliminate the pollution were suggested as well. In order to accomplish this objective different methods were used, 16 pollutants were selected, pictures of each pollutants were taken and a questioner were distributed randomly for 270 people to evaluate the public opinion with statistical methods. Garbage, their disposal and storage areas took the first two places as the highest offensive pollutants. The people showed that they find long lines of vehicles, debris and generators appearance ranked third, fourth and fifth respectively .This resear
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(4)
Abstract:Leukemia is a cancer of early blood forming cells. Most of them are cancers of white blood cells , however some leukemias start in other blood cell types.Electrolytes have modulatory effects on several biological mechanisms in the body namely as stabilizers,element of structures, essential element for hormonal function and also co-factors for a number of enzymes.In this study serum electrolytes levels were measured in patients with acute leukemia (AL) disorders before and after chemotherapy(anthracycline, doxorubicin, cytarabine ,prednisone, vincristine and doxorubicin) during one month and compared with that of control group. Blood samples were obtained from (43) patients (28 males and 15 females) aged (15-55)years;juset before an
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The experiment was conducted in Al- Mahaweel Research Station in Babel Governorate, Ministry of Agriculture during autumn season 2016-2017 to determine the role of irrigation management processes and micronutrient fertilization in growth and productivity of two varieties of wheat IPA 99 and Al-Rasheed 22 in clay loam soil classified as Typic Torriflovent. The experiment included four irrigation treatments and six fertilization treatments. The experiment was designed under randomized complete block design (RCBD) with three replications. Wheat grain IPA 99 and Al-Rasheed 22 varieties were planted in 23/11/2016 and harvested in 13/5/2017. The amount and periods of irrigation depended on sensors reading of volumetric water content was measured
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(4)
The Mesopotamian marshlands faced a massive destruction from many years and this lead to effect to ecosystem. In this study a survey was made on the physical chemical and heavy metals characteristics and microbiological analysis of AL Chibaish marsh during the two months. Water analyses revealed unacceptable values for almost all physiochemical and biological properties, according to WHO standard limits for drinking water. Almost all major ions and heavy metal concentrations in water showed a distinct decreasing trend at the marsh outlet station compared to other stations. In general, major and minor ions, as well as heavy metals exhibit higher concentrations in location 1 than in location 3. The concentrations of heavy metals in water show
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