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.
Toxoplasmosis is regarded as one of the most important global life-threatening diseases in immune-compromised people. The intracellular protozoon Toxoplasma gondii is the causative pathogen of toxoplasmosis. Aim of this study is to investigate the possible association between T. gondii infection and breast cancer (BC) in Iraqi women, also to assess the effect of T. gondiion interleukin 10 (IL-10) of the immune response. By ELISA method, blood samples from 81 women with breast cancer and 60 apparently healthy women have been examined for presence of anti-toxoplasmaantibodies, also the levels of serum IL-10 were estimated in these subjects. Results showed that women with BC had the highest prevalence rate of toxoplasmosis. The anti- T.gondii
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A new reversed phase- high performance liquid chromatographic (RP-HPLC) method with Ultraviolet-Visible spectrophotometry has been optimized and validated for the simultaneous extraction and determination of organic acids present in Iraqi calyces of Hibiscus Sabdraffia Linn. The method is based on using ultrasonic bath for extracting organic acids. Limit of detection in µg/ml of Formic acid, Acetic acid, Oxalic acid, Citric acid, Succinic acid, Tartaric acid, and Malic acid 126.8498×10-6, 113.6005×10-6, 97.0513×10-6, 49.7925×10-6, 84.0753×10-6, 92.6551×10-6, and 106.1633×10-6 ,respectively. The concentration of organic acids found in dry spacemen of calyces of Iraqi Hibiscus Sabdraffia Linn. under study: Formic acid, Acetic acid,
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It was aimed to understand the interleukin-4 (IL-4) role in etio-pathogenesis of rheumatoid arthritis (RA). Two approaches were adopted. In the first one, a quantitative expression of IL4 gene was assessed by reverse transcription-quantitative polymerase chain reaction (RT-qPCR), and such findings were correlated with some demographic, clinical and laboratory parameters, which included gender, duration of disease, disease activity score (DAS-28), rheumatoid factors (RFs), C-reactive protein (CRP) and anti-cyclic citrullinated peptide (ACCP) antibodies. In the second approach, a single nucleotide polymorphism (SNP) of IL4 gene (rs2243250) was inspected by DNA sequencing using specific primers. Fifty-one Iraqi RA patients (22 males and 29 fem
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Background: viruses are responsible for a large proportion of lower respiratory tract infections (LRTIs). Other causes of LRTIs are bacteria: Streptococcus pneumoniae, Haemophilus influenzae, Klebsiella pneumoniae, and Staphylococcus aureus being the most common. Sputum samples are commonly used in the microbiological laboratory for diagnosing lower respiratory infections. Objective: The aim of this study to evaluate the causative bacteria and antibiotics sensitivity in culture of sputum samples. Patients Methods: A retrospective study performed in the microbiology department of Al Immamin Al Kahdimin Medical laboratory in Baghdad. The results of sput
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This study was designed to highlight the role of Epstein Barr viruses (EBV) as a possible causative effect in multiple sclerosis (MS) through testing the viral load along with both biochemical and immunological parameters in female MS patients. We also aimed at finding the effects of different types of treatment line on the various study aspects. The results of the enzyme-linked immunosorbent assay (ELISA) revealed first an increased level of EBV EBNA1IgG IL-17A (96.13±27.60 pg/ml) in sera of female MS patients (0.05±0.01 U/ml, n=50) compared with the control group (n=40). We confirmed this result using real-time polymerase chain reaction (RT-PCR) which also showed a significantly higher EBV load in MS patients (22.61±12.72 copi
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Autorías: Hadeer Idan Ghanim, Ishraq Mahmood. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 3, 2021. Artículo de Revista en Dialnet.
In this paper, we will study non parametric model when the response variable have missing data (non response) in observations it under missing mechanisms MCAR, then we suggest Kernel-Based Non-Parametric Single-Imputation instead of missing value and compare it with Nearest Neighbor Imputation by using the simulation about some difference models and with difference cases as the sample size, variance and rate of missing data.
The wastewater arising from pulp and paper mills is highly polluted and has to be treated before discharged into rivers. Coagulation-flocculation process using natural polymers has grown rapidly in wastewater treatment. In this work, the performance of alum and Polyaluminum Chloride (PACl) when used alone and when coupled with Fenugreek mucilage on the treatment of pulp and paper mill wastewater were studied. The experiments were carried out in jar tests with alum, PACl and Fenugreek mucilage dosages range of 50-2000 mg/L, rapid mixing at 200 rpm for 2 min, followed by slow mixing at 40 rpm for 15 min and settling time of 30 min. The effectiveness of Fenugreek mucilage was measured by the reduction of turbidity and Chemical Oxygen Demand
... Show MoreSeventy exudative lymphocytic pleural fluid specimens of patients with suspected tuberculous pleural effusion submitted to the National Reference Laboratory of tuberculosis/Baghdad from October 2012 to February 2013. These effusions were due to tuberculosis pleuritis (n=12) and non-tuberculosis pleuritis (n=58). The following parameters were analyzed: protein concentration, glucose concentration, lactate dehydrogenase (LDH) concentration and adenosine deaminase activity (ADA). As a result, the protein concentration was higher in TPE patients (8.80 ± 0.89 g/dl) than it's concentration in non-TPE patients (7.61 ± 0.54 g/dl), as well as LDH concentration was (3366.58 ± 284.28 U/L) in TPE patients and (3024.12 ± 116.84 U/L) in non-TPE pa
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