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 current research dealt with (the deliberative dimension of the visual sign in the contemporary Iraqi poster) in an attempt to identify the importance of the contemporary poster and the role of the international dimension of the visual sign of exceptional importance.
What is the international dimension of the visual mark?
- What is the effect of the visual label on the contemporary Iraqi poster?
The current research aims to identify the pragmatic dimension in the contemporary Iraqi poster.
Across the temporal and spatial research boundaries of the year (2000-2020) in Iraq. The limits of the objective research The limits of this study on the pragmatics in the visual sign and the determination of the relationship betwee
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The current theoretical research targeted to construct a model of terrorist personality and its differentiation from psychopathic personality . Several assumptions or theories of perspectives of psychopathic personality have been compared with the terrorist personality studies that concerned . The suggested theoretical model is interrupting the terrorist personality . The conclusions , discussions are mentioned. Finally, recommendation is suggested .
The License Plate (LP), is a rectangular metal plate that contains numbers and letters. This plate is fixed onto the vehicle's body. It is used as a mean to identify the vehicle. The License Plate Recognition (LPR) system is a mean where a vehicle can be identified automatically using a computer system. The LPR has many applications, such as security applications for car tracking, or enforcing control on vehicles entering restricted areas (such as airports or governmental buildings). This paper is concerned with introducing a new method to recognize the Iraqi LPs using local vertical and horizontal projections, then testing its performance. The attained success rate reached 99.16%, with average recognition time around 0.012 second for re
... Show MoreCement is a major component in oil and gas drilling operations that is used to maintain the integrity of boreholes by preventing the movement of formation fluids through the annular space and outside the casing. In 2019, Iraq National Oil Company ordered all international oil and gas companies which are working in Iraq to use Iraqi cement (made in Iraq) in all Iraqi oil fields; however, the X-ray fluorescence (XRF) and compressive strength results in this study show that this cement is not matching with American Petroleum Institute (API) standards.
During this study, barolift was used to improve the properties of Iraqi cement used in oil wells at high pressure and high temperature (HPHT). Barolift (1 g) was added to cement admixt
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In this research , we study the inverse Gompertz distribution (IG) and estimate the survival function of the distribution , and the survival function was evaluated using three methods (the Maximum likelihood, least squares, and percentiles estimators) and choosing the best method estimation ,as it was found that the best method for estimating the survival function is the squares-least method because it has the lowest IMSE and for all sample sizes
The current study aims to identify:The meta-motivation and Uniqueness seeking of the study sample. The correlated relationship among them. The present study sample consists of (400) students from the colleges of engineering, University of Baghdad, and the University of Technology in the academic year (2019-2020), and the researcher has adopted the Chen Scale (1995)to measure the meta-motivation after its translation into Arabic by(Al-Samawi,2011).The scale includes six dimensions. The researcher has also adopted the Snyder&Fromkin scale (1980) to measure the uniqueness seeking after translating and adapting it into the Arabic environment. The scale consists of three dimensions. The results show that students of the Facult
... Show MoreUltraviolet light radiation is applied to treat Plaque Psoriasis disease by targeted phototherapy. This is available through Narrowband-UVB light radiation devices peaked at wavelength 311 nm. Ten cases were chosen as a study group, 8 males aged 22-40 years old, and 2 females aged 25 and 32 years old who were exposed to ultraviolet light radiation. Their recovery or improvement was followed weekly. Different doses were used according to the severity of the lesion and as a trial for the outcome. The dose was given two times a week, starting with 200mJ/cm2, and subsequently increased by 100 or 200 mJ/cm2 reaching a maximum dose as tolerated by each individual patient. Improvement was observed after 4 – 6 weeks. The
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Abstract
Black paint laser peening (bPLP) technique is currently applied for many engineering materials , especially for aluminum alloys due to high improvement in fatigue life and strength . Constant and variable bending fatigue tests have been performed at RT and stress ratio R= -1 . The results of the present work observed that the significance of the surface work hardening which generated high negative residual stresses in bPLP specimens .The fatigue life improvement factor (FLIF) for bPLP constant fatigue behavior was from 2.543 to 3.3 compared to untreated fatigue and the increase in fatigue strength at 107 cycle was 21% . The bPLP cumulative fatigue life behav
... Show MoreCancer is one of the dangerous diseases that afflict a person through injury to cells and tissues in the body, where a person is vulnerable to infection in any age group, and it is not easy to control and multiply between cells and spread to the body. In spite of the great progress in medical studies interested in this aspect, the options for those with this disease are few and difficult, as they require significant financial costs for health services and for treatment that is difficult to provide.
This study dealt with the determinants of liver cancer by relying on the data of cancerous tumours taken from the Iraqi Center for Oncology in the Ministry of Health 2017. Survival analysis has been used as a m
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