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 field work to study morbidity & nutritional status of 3828 child aged between 659 months in Basra, Misan and Thi Qar governorate. The results indicated that 14%, 11.7% and 5.4% of the children suffer from diarrhea, Fever & Acute Respiratory Infection (API) respectively. While the prevalence of malnutrition for the children at the three governorate indicated that the chronic was 24.8%, 25.1% and 23%, general malnutrition was 17.1%, 21.4% and 22% where as the acute malnutrition was 9.2, 9.4 and 14.2 respectively.
Diabetes mellitus is a set of metabolic diseases, the most prevalent of which is chronic hyperglycemia. The culprits include insulin synthesis, insulin action, or both. Osteoporosis is a progressive systemic skeletal disorder defined by decreased bone mass and micro architectural degeneration of bone tissue, resulting in increased bone fragility and fracture risk, according to the World Health Organization (WHO). The degree of Nervosa damage determines how much a diabetic patient's body has been compromised. The current study's goal is an estimation: Age, BMI, FBS, HbA1C, D3, ALP, Ca, P, and Osteocalcin in Iraqi T2DM Women's patients with and without Osteoporosis. Three vitamins are required for Osteocalcin biosynthesis: vitamin K for Gla f
... Show MoreInterleukin-33 [IL-33] is a specific ligand for the ST2 receptor, and a member of the
IL-1 family. It is a dual-function protein that acts both as an extracellular alarmin cytokine,
and an as an intracellular nuclear factor participates in maintaining barrier function by
regulating gene expression of IL-33 modulating tumor growth and anti-tumor immunity in
cancer patients. The present study aimed to investigate the role of IL-33 serum level and gene
polymorphism in Iraqi women with breast cancer. Materials and methods: Blood samples
were collected from 66 Iraqi patient women diagnosed with breast cancer, which were divided
into two groups: pre-treatment [PT] and under treatment with chemotherapy [UTC] patients in
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Background: Recurrent aphthous stomatitis (RAS) is one of the most common oral mucosal disorders with a prevalence of 50-66%. The prevalence of hematinic deficiencies including ferritin and vitamin B12 deficiencies and their role in the prophylaxis and development of RAS is not well known. Many studies have demonstrated a high prevalence of hematinic deficiencies in patients with RAS. This study aimed to compare the serum level of ferritin and vitamin B12 in patients with recurrent aphthous ulcers and healthy controls. Subjects, Materials and Methods: The data were collected from patients who needed blood analysis to exclude anemia from November 2020 to May 2021. The study was approved by the institutional ethics committee. After recordi
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The antimicrobial potency of the crude ethanolic extracts from different Iraqi plants were evaluated . Further more, total sesquiterpene lactones and phenolic compounds were isolated and their antimicrobial activity attempted. The results indicated that crude extracts have no activity except that of Callistemon lanceolatus. Also, the sesquiterpene lactones and phenolic compounds isolated from Callistemon lanceolatus were the most significant antimicrobial active constituents of the studied plants.
This research was included (60) patients diagnosed as having Urticaria, (30) patients with acute Urticaria and (30) patients with chronic Urticaria in addition to ( 30) healthy people were chosen as a control. lymphoid cells (Lymphocytes) isolated from patients and healthy controls and added to Terasaki Plates which containing specific antibodies to the( HLA -Class I Antigen) to identify alleles of these antigens. The result showed (HLA-A2) allele increased in its recurrences in patients with acute Urticaria and significantly higher when compared with chronic Urticaria patients and control group, which have Relative Risk (RR) (4.12 , 13.50), respectively, and raise the value of the Etiological Fraction (EF) to (0.45 , 0.55), respectively
... Show MoreDiabetic nephropathy is characterized by persistent microalbuminuria and metabolic changes that decline renal functions. Researchers have been prompted to explore new biomarkers such as KIM-1 and nephrin that may enhance the identification of disease. Objective: To Evaluate biomarker levels of kidney injury molculre-1 (KIM-1) concentration and nephrin as early and sensitive markers of nephropathy in type 2 diabetic patients. Method: One hundred T2DM patients were included in a cross-sectional study at the specialized center for endocrinology and diabetes, Baghdad. The first group includes 50 diabetic nephropathy (DN) patients, and the second group includes 50 T2DM patients without DN. Biochemical and clinical parameters were reported for pa
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Trichomonas vaginalis is a unicellular flagellated protozoan that resides in female and male genital tract and considered the most prevalent sexually transmitted infectious parasite. The infection rate is relatively equivalent between male and female but trichomoniasis is usually asymptomatic in men. Primary triggering of host inflammatory response to this parasite is not fully understood and most studies address the local reaction of the parasite in female genital tract. In this study, two pro-inflammatory cytokines, IL-8 and IL-12, were investigated in the serum of infected women with Trichomonas vaginalis during acute and chronic stages of the disease. The results demonstrated that the level of IL-8 was significantly
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Diabetes mellitus is a set of metabolic diseases, the most prevalent of which is chronic hyperglycemia. The culprits include insulin synthesis, insulin action, or both. Osteoporosis is a progressive systemic skeletal disorder defined by decreased bone mass and micro architectural degeneration of bone tissue, resulting in increased bone fragility and fracture risk, according to the World Health Organization (WHO). The degree of Nervosa damage determines how much a diabetic patient's body has been compromised. The current study's goal is an estimation: Age, BMI, FBS, HbA1C, D3, ALP, Ca, P, and Osteocalcin in Iraqi T2DM Women's patients with and without Osteoporosis. Three vitamins are required for Osteocalcin biosynthesis: vitamin K fo
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The expression of the Proprotein Convertase Subtilisin/Kexin Type 9 gene (PCSK9) is inextricably related to lipid levels and a risk of atherosclerotic coronary artery disease (ASCAD). The present study aims to measure the quantity of PCSK9 gene expression and the effect of methylation on its expression level taking part in the pathogenesis of acute coronary artery disorder.
A current study included 150 subjects from the Iraqi population, 100 ASCAD patients and 50 healthy controls. The concentration of PCSK9 in each serum sample was determined by the ELISA technique, the expression levels of the PCSK9 gene in whole blood were estimated by RT-qPCR – Quantitative Reverse Transcription PCR method, and DNA
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