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.
Abstract
The current research aims to identify the effect of using a model of generative learning in the achievement of first-middle students of chemical concepts in science. The researcher adopted the null hypothesis, which is there is no statistically significant difference at the level (0.05) between the mean scores of the experimental group who study using the generative learning model and the average scores of the control group who study using the traditional method in the chemical concepts achievement test. The research consisted of (200) students of the first intermediate at Al-Farqadin Intermediate School for Boys affiliated with the Directorate of General Education in Baghdad Governorate / Al-Karkh 3 wit
... Show MoreTi6Al4V alloy is widely used in aerospace and medical applications. It is classified as a difficult to machine material due to its low thermal conductivity and high chemical reactivity. In this study, hybrid intelligent models have been developed to predict surface roughness when end milling Ti6Al4V alloy with a Physical Vapor Deposition PVD coated tool under dry cutting conditions. Back propagation neural network (BPNN) has been hybridized with two heuristic optimization techniques, namely: gravitational search algorithm (GSA) and genetic algorithm (GA). Taguchi method was used with an L27 orthogonal array to generate 27 experiment runs. Design expert software was used to do analysis of variances (ANOVA). The experimental data were
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Expressions of Gratitude in American English and Iraqi Arabic (). Expressing gratitude is one of the most frequently occurring communicative acts in...
This study was aimed to determine bone formation markers (OST and BALP) and lysyl oxidase in diabetes and non-diabetes Iraqi acromegaly patients in addition to find the relationship among these parameters. The present study conducted 60 acromegalic patients (30 diabetes & 30 non diabetes) attending National Diabetes Center / AL-Mustansiriya University/Baghdad, and 30 healthy individuals as a control group aged (35-60) years. All patients were administrated Sandostatin drug, and they were diagnosed by physician in the hospital.FBG, GH, IGF-1, OST, BALP, and LOX were determined in all groups. The results showed a highly significant rise in all parameters (GH, IGF-1, FBG, OST, BALP, and LOX values in serum of all patients when compared with n
... Show MoreInterleukin-35 (IL-35) is a novel anti-inflammatory of IL-12 family member cytokine. High sensitive C- reactive protein (hs-CRP) is a marker of inflammation disease. This study was obtained to estimate the concentrations of IL-35 and hs-CRP in cardiovascular diseases Iraqi patients. The study contained 79 subjects divided into two groups, 47 (21 male and 26 female) suffering from cardiovascular diseases and 32 as control group. The concentration of IL-35 and hs-CRP was measured by enzyme- linked immune sorbent assay (ELISA). The results revealed that the concentrations of IL-35 and hs-CRP are increased in patients group. IL-35 is strongly expressed in human advanced plaque and hs-CRP. Therefore these two biomarkers cou
... Show MoreRivers Tigris and Euphrates, as well as the wetlands in southern Iraq and the Diyala River, were all included in the evaluation of earlier studies on the variety and factors impacting fish in Iraqi waters. Different studies documented different types, and the number of species recorded varied between the studies, which could be explained by the registration of some species, synonyms, differs from the registration of some species with synonymous names By mistake, as well as recording new species in times that followed some previous studies, Also, the difference in some factors, including the pollution of some waterways, leads to a difference in the existing species, so we find the presence of species that are tolerant of pollution. There are
... Show MoreThe impacts of the inflammatory process on neoplasia development were observed in many cancer, it has a great role in the etiology, development and progression of invasive colorectal tumors. This study was designed to investigate the BRAF mutation and assist the clinicopathological parameter in some Iraqi bowel inflammation and colorectal cancer patients. Thirty patients were enrolled in this study (15 suffering bowel inflammation and 15 having colorectal cancer). BRAF gene was screened for the presence of mutations using PCR technique and direct sequencing. .The results revealed no BRAF mutation in position 1799 for exon fifteen in both samples of bowel inflammation and colorectal cancer. These results were confirmed previous arti
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This study was aimed to determine bone formation markers (OST and BALP) and lysyl oxidase in diabetes and non-diabetes Iraqi acromegaly patients in addition to find the relationship among these parameters. The present study conducted 60 acromegalic patients (30 diabetes & 30 non diabetes) attending National Diabetes Center / AL-Mustansiriya University/Baghdad, and 30 healthy individuals as a control group aged (35-60) years. All patients were administrated Sandostatin drug, and they were diagnosed by physician in the hospital.FBG, GH, IGF-1, OST, BALP, and LOX were determined in all groups. The results showed a highly significant rise in all parameters (GH, IGF-1, FBG, OST, BALP, and LOX values in serum of all pati
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Folate metabolism is fundamental and essential for DNA structure synthesis and repair. Change in genes that participate in folate metabolism can be linked with different types of malignant tumor, Therefore, this study was conducted to find out the association between methylenetetrahydrofolatereductaseMTHFR gene polymorphisms and risk of breast cancer in a sample of Iraqi patients. One Single Nucleotide Polymorphism ( SNP) including MTHFR C677T was calculated using a tetra primer ARMS PCR experiment assay. The results explained that (MTHFR C677T) consists of three genotype (CC, CT, TT), The CC genotype was the most frequent in patients and control group ( 40.00%) and(60.00%) ,respectively, while the lowest frequency was for TT genotype(26
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