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.
Anaerobic digestion is a technology widely used for treatment of organic waste for biogas production as a source for clean energy. In this study, poultry house wastes (PHW) material was examined as a source for biogas production. The effects of inoculum addition, pretreatment of the substrate, and temperature on the biogas production were taken into full consideration. Results revealed that the effect of inoculum addition was more significant than the alkaline pretreatment of raw waste materials. The biogas recovery from inoculated waste materials exceeds its production from wastes without inoculation by approximately 70% at mesophilic conditions. Whereby, the increase of biogas recovery from pretreated wastes was by 20% higher than its
... Show More
Abstract A description study was carried through out the present study aimed to assess health education provided by nurses to patient with gall stone "obstructive jaundice". The study was conducted at 4 teaching hospital, Baghdad teaching hospital, Al-Karama teaching hospital, Al-Yarmook teaching hospital, Al-Kendy teaching hospital where choloecystectomy was performed, in the period from first of June 2004 to end of July 2004. Data were collected through the use of questionnaire an interview from which was developed for the purpose of the present study. A non-probability (purposive) sample which was consist
In this study, the surface of the epoxy/Al composite is treated using a dielectric barrier discharge (DBD) plasma in the presence of air. The epoxy composite was prepared by mixing 0.1g and 0.3 g aluminum powder with epoxy resin and its hardener in a ratio of 3:1. The surface epoxy/Al composite as a dielectric barrier layer (DB) is studied at an applied frequency of 8 kHz and at three exposure times 0, 2, and 4 min. The UV degradation process has been studied using UV-Visible spectroscopy, for these polymers. The absorbance intensity in the UV region (200–320 nm) was high. The absorbance level decreased after 2 minutes and increased after 4 min exposure time. Before exposure to plasma, the epoxy/Al composite at 0.1 g Al ha
... Show More
(2)
For more than a decade, externally bonded carbon fiber reinforced polymer (CFRP) composites successfully utilized in retrofitting reinforced concrete structural elements. The function of CFRP reinforcement in increasing the ductility of reinforced concrete (RC) beam is essential in such members. Flexural and shear behaviors, ductility, and confinement were the main studied properties that used the CFRP as a strengthening material. However, limited attention has been paid to investigate the energy absorption of torsion strengthening of concrete members, especially two-span concrete beams. Hence, the target of this work is to investigate the effectiveness of CFRP-strengthening technique with regard to energy absorption of two-span RC
... Show More
(20)
(14)
This paper is focused on orthogonal function approximation technique FAT-based adaptive backstepping control of a geared DC motor coupled with a rotational mechanical component. It is assumed that all parameters of the actuator are unknown including the torque-current constant (i.e., unknown input coefficient) and hence a control system with three motor control modes is proposed: 1) motor torque control mode, 2) motor current control mode, and 3) motor voltage control mode. The proposed control algorithm is a powerful tool to control a dynamic system with an unknown input coefficient. Each uncertain parameter/term is represented by a linear combination of weighting and orthogonal basis function vectors. Chebyshev polynomial is used
... Show More
(6)
(7)
(14)
(7)
This study aims to evaluate the adsorption isotherm of carbon microparticles prepared from pumpkin (Cucurbita maxima) seeds for adsorbing curcumin (as a model of dye). The results were derived and compared using the kinetics approach based on several standard adsorption isotherm models, namely the Langmuir, Temkin, Freundlich, and Dubinin-Radushkevich models. The second aim is to evaluate the effects of carbon particle size (from 100 to 1000 mm) on the adsorption characteristics. The experimental results showed that the adsorption on the surface of carbon microparticles occurred in monolayer with a physical phenomenon. This is because the active areas are located only on the outer surface of carbon and no surface structure in th
... Show More
(26)
(8)
(21)
(19)