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 authors introduced and addressed several new subclasses of the family of meromorphically multivalent -star-like functions in the punctured unit disk in this study, which makes use of several higher order -derivatives. Many fascinating properties and characteristics are extracted systematically for each of these newly identified function classes. Distortion theorems and radius problems are among these characteristics and functions. A number of coefficient inequalities for functions belonging to the subclasses are studied, and discussed, as well as a suitable condition for them is set. The numerous results are presented in this study and the previous works on this
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Traffic management at road intersections is a complex requirement that has been an important topic of research and discussion. Solutions have been primarily focused on using vehicular ad hoc networks (VANETs). Key issues in VANETs are high mobility, restriction of road setup, frequent topology variations, failed network links, and timely communication of data, which make the routing of packets to a particular destination problematic. To address these issues, a new dependable routing algorithm is proposed, which utilizes a wireless communication system between vehicles in urban vehicular networks. This routing is position-based, known as the maximum distance on-demand routing algorithm (MDORA). It aims to find an optimal route on a hop-by-ho
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In this work, a chemical optical fiber sensor based on Surface Plasmon Resonance (SPR) was designed and implemented using plastic optical fiber. The sensor is used for estimating refractive indices and concentrations of various chemical materials (methanol, distilled water, ethanol, kerosene) as well as for evaluating the performance parameters such as sensitivity, signal to noise ratio, resolution and the figure of merit of the fabricated sensor. It was found that the value of the sensitivity of the optical fiber-based SPR sensor, with 40 nm thick and 10 mm long Au metal film of exposed sensing region, was 3μm/RIU, while the SNR was 0.24, the figure of merit was 20, and the resolution was 0.00066. The sort of optical fiber utilized i
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Glass Fiber Reinforced Polymer (GFRP) beams have gained attention due to their promising mechanical properties and potential for structural applications. Combining GFRP core and encasing materials creates a composite beam with superior mechanical properties. This paper describes the testing encased GFRP beams as composite Reinforced Concrete (RC) beams under low-velocity impact load. Theoretical analysis was used with practical results to simulate the tested beams' behavior and predict the generated energies during the impact loading. The impact response was investigated using repeated drops of 42.5 kg falling mass from various heights. An analysis was performed using accelerometer readings to calculate the generalized inertial load
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Total Electron Content measurements derived from Athens station ionograms (ITEC),
located near Iraq, during the ascending phase of solar cycle 24 (July 2009- April 2010),
according to availability of data, are compared with the latest version of the International
Reference Ionosphere model, IRI-2012 (IRI TEC), using two options (NeQuick, IRI01-
Corr) for topside electron density.
The results obtained from both (ITEC and IRI TEC) techniques were similar, where
correlation coefficients between them are very high. Generally, the IRI predictions
overestimate the ITEC values.
In this study, we investigated the ability of nanoliposomes preparation, as a nanoadjuvant, to entrap soluble Leismania donovani antigens (SLAs) and release in vitro. The parasite reactivation was carried out when inoculated into Rosewell park memorial institute media (RPMI) and incubated at 23 °C for 4 days. L. donovani promastigote inoculum (104 cell / ml) of 4 days was used to inoculate modified medium of Saline - Neopeptone and Blood agar 9 (SNB 9) to produce promastigote mass. SLAs were extracted from the promastigotes ghost membrane after fourth passages of subculturing in SNB. The membrane pellet obtained was suspended in 5 mM Tris buffer (pH 7.6) and sonicated three times at 4 °C and entrapped in freshly prepared nanoliposomes.
... Show MoreThe compressive residual stresses generated by shot peening, is increased in a direct proportional way with shot peening time (SPT). For each metal, there is an optimum shot peening time (O.S.T) which gives the optimum fatigue life. This paper experimentally studied to optimize shot peening time of aluminium alloy 6061-T651 as well as using of and analysis of variance (ANOVA).
Two types of fatigue test specimens’ configuration were used, one without notch (smooth) and the other with a notch radius (1,25mm), each type was shot peened at different time. The (O.S.T) was experimentally estimated to be 8 minutes reaching the surface stresses at maximum peak of -184.94 MPa.
A response surface methodology (RSM) is presen
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