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.
In this paper, the behavior of structural concrete linear bar members was studied using numerical model implemented in a computer program written in MATLAB. The numerical model is based on the modified version of the procedure developed by Oukaili. The model is based on real stress-strain diagrams of concrete and steel and their secant modulus of elasticity at different loading stages. The behavior presented by normal force-axial strain and bending moment-curvature relationships is studied by calculating the secant sectional stiffness of the member. Based on secant methods, this methodology can be easily implemented using an iterative procedure to solve non-linear equations. A comparison between numerical and experimental data, illustrated
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This is prospective study began in Jan. 2003 and concluded in April 2004, was undertaken to examine the benefits of 810 nm diode laser in treatment of four patient with bilateral vocal cord paralysis also to compare the results with conventional treatment Material and methods: 810 nm diode laser 15 watts was used in these cases under general anesthesia, and induction of anesthetic drug done through tracheostomy tube in all patients. All patients were decanulated “Tracheostomy tube removed”, the voice of all preserved within normal. Laser surgery in this case has more benefit and advantage than conventional methods even if the patient need more than on session of laser operation because of high success rate, less complication and easy
... Show MoreIn this study, the mechanical properties of an epoxy and unidirectional woven carbon with fiberglass composite were experimentally investigated. When preparing the composite samples, American Society for Testing and Materials (ASTM)standard was used. Tensile, impact and flexural test were conducted to investigate the mechanical properties of the new produced epoxy Unidirectional Woven Carbon and Epoxy Fiberglass composites. The outcome showed that the strength of the produced samples increased with the increase in the number of unidirectional woven carbon layers added. Two methods were utilized: (1) woven carbon composite with glass fiber (2) woven carbon composite). The two methods of composite were compared with each other. The resul
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Bir millet veya topluluk kendi varlığını ancak kültürel değerleri ile koruyabilecek; gelecek nesillere aktarabilecek ve dünyanın diğer milletlerine tanıtabilecektir. Böylece dünya milletleri arasında ortak kültürel ve toplumsal değerler tespit edilecek ve bu ortak değerlerden hareketle insanlık hizmetine sunulabilecek çok güzel çalışmalar hazırlanabilecektir. Taşıdıkları zengin kültürel ve toplumsal değerlerinden dolayı masalların halk edebiyatı ürünlerinin şah damarı niteliğinde oldukları söylenebilir. Bu çalışmada Türk okuruna Bağdat halk masallarını tanıtmak için sahadan derlenen on masal metnine yer verilmiştir. Bağdat masal metinlerinin tip ve motif
... Show MoreAb – initio density function theory (DFT) calculations coupled with Large Unit Cell (LUC) method were carried out to evaluate the electronic structure properties of III-V zinc blend (GaAs). The nano – scale that have dimension (1.56-2.04)nm. The Gaussian 03 computational packages has been employed through out this study to compute the electronic properties include lattice constant, energy gap, valence and conduction band width, total energy, cohesive energy and density of state etc. Results show that the total energy and energy gap are decreasing with increase the size of nano crystal . Results revealed that electronic properties converge to some limit as the size of LUC increase .
Water flow into unsaturated porous media is governed by the Richards’ partial differential equation expressing the mass conservation and Darcy’s laws. The Richards’ equation may be written in three forms,where the dependent variable is pressure head or moisture content, and the constitutive relationships between water content and pressure head allow for conversion of one form into the other. In the present paper, the “moisture-based" form of Richards’ equation is linearized by applying Kirchhoff’s transformation, which
combines the soil water diffusivity and soil water content. Then the similarity method is used to obtain the analytical solution of wetting front position. This exact solution is obtained by means of Lie’s
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The different parameters on mechanical and microstructural properties of aluminium alloy 6061-T6 Friction stir-welded (FSW) joints were investigated in the present study. Different welded specimens were produced by employing variable rotating speeds and welding speeds. Tensile strength of the produced joints was tested at room temperature and the the effecincy was assessed, it was 75% of the base metal at rotational speed 1500 rpm and weld speed 50 mm/min. Hardness of various zones of FSW welds are presented and analyzed by means of brinell hardness number . Besides to thess tests the bending properties investigat
... Show MoreThe Sliding Mode Control (SMC) has been among powerful control techniques increasingly. Much attention is paid to both theoretical and practical aspects of disciplines due to their distinctive characteristics such as insensitivity to bounded matched uncertainties, reduction of the order of sliding equations of motion, decoupling mechanical systems design. In the current study, two-link robot performance in the Classical SMC is enhanced via Adaptive Sliding Mode Controller (ASMC) despite uncertainty, external disturbance, and coulomb friction. The key idea is abstracted as follows: switching gains are depressed to the low allowable values, resulting in decreased chattering motion and control's efforts of the two-link robo
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Over the last few years, there has been a worldwide increase in the use of composite materials for rehabilitation of deficient reinforced concrete structures. One important application of this technology is the use of Carbon Fiber Reinforced Polymer (CFRP) jacket to provide external confinement of reinforced concrete columns. Square concrete column specimens 100×100×1000 mm with concrete
compressive strength of about 30 and 50 MPa, steel fiber volume fraction 0%, 0.5%, 0.75%, and percentage of longitudinal reinforcement 2.01%, 3.14% and 4.52% were tested until failure in previous research. In this research seven tested columns were repaired and rehabilitated using one layer of CFRP flexible wraps and tested to determine their ultim
The road transportation system is considered as major component of the infrastructure in any country, it affects the developments in economy and social activities. The Asphalt Concrete which is considered as the major pavement material for the road transportation system in Baghdad is subjected to continuous deterioration with time due to traffic loading and environmental conditions, it was felt that implementing a comprehensive pavement maintenance management system (PMMS), which should be capable for preserving the functional and structural conditions of pavement layers, is essential. This work presents the development of PMMS with Visual inspection technique for evaluating the Asphalt Concrete pavement surface condition; common types o
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