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.
A novel series of pyrazole derivatives containing imidazo[1,2-a]pyridine D1-D8 moiety has been synthesized. The reaction of 2-aminopyridine with 4-phenylphenacyl bromide and 4-bromophenacyl bromide gave the products A and A1, respectively. These products then reacted with DMF and POCl3 to obtain new aldehyde derivatives B and B1. These two aldehydes were condensed with various acetophenone substitutes to yield the corresponding chalcone derivatives C1-C10. Following this, the cycloaddition reaction with hydrazine hydrate provided new pyrazole derivatives D1-D8. The prepared compounds
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In this research paper, we explain the use of the convexity and the starlikness properties of a given function to generate special properties of differential subordination and superordination functions in the classes of analytic functions that have the form in the unit disk. We also show the significant of these properties to derive sandwich results when the Srivastava- Attiya operator is used.
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Abstract
Objective(s): A descriptive study aimed to determine nurses' knowledge about chest physiotherapy techniques for patients with Corona virus disease and observe the relationship between nurses' knowledge and their socio-demographic characteristics.
Methodology: The study was directed in isolation units of Al- Hussein teaching hospitals in Thi-Qar, Iraq for the period from June 1st, 2022 to November 27th, 2022. Non- probability (purposively) sample comprised 41 nurses. A questionnaire was used for data collection and it consists of two parts: the first part comprises socio demographic features, the second part includes self- administered questionnaire sheet wa
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Cancer disease has a complicated pathophysiology and is one of the major causes of death and morbidity. Classical cancer therapies include chemotherapy, radiation therapy, and immunotherapy. A typical treatment is chemotherapy, which delivers cytotoxic medications to patients to suppress the uncontrolled growth of cancerous cells. Conventional oral medication has a number of drawbacks, including a lack of selectivity, cytotoxicity, and multi-drug resistance, all of which offer significant obstacles to effective cancer treatment. Multidrug resistance (MDR) remains a major challenge for effective cancer chemotherapeutic interventions. The advent of nanotechnology approach has developed the field of tumor diagnosis and treatment. Cancer nanote
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Neuro-ophthalmic disorders are often documented individually for each illness, with little data available on their overall incidence and pattern. The overall incidence of neuro-ophthalmic illnesses in Iraq is still not recorded. This study aimed to evaluate the clinical, demographic, and etiological features of patients seeking consultation at an Iraqi neuro-ophthalmology clinic. A prospective cross-sectional observational research was conducted at the Janna Ophthalmic Center in Baghdad, Iraq. The center serves a diverse patient population from various governorates. All newly diagnosed patients with neuro-ophthalmic disorders who visited the neuro-ophthalmological clinic, regardless of gender or age group, were included. The neuro-ophthalmo
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Biomass is a popular renewable carbon source because it has a lot of potential as a substitute for scarce fossil fuels and has been used to make essential compounds like 5-hydroxymethylfurfural (HMF). One of the main components of biomass, glucose, has been extensively studied as a precursor for the production of HMF. Several efforts have been made to find efficient and repeatable procedures for the synthesis of HMF, a chemical platform used in the manufacturing of fuels and other high-value compounds. Sulfonated graphite (SG) was produced from spent dry batteries and utilized as a catalyst to convert glucose to 5-hydroxymethylfurfural (HMF). Temperature, reaction time, and catalyst loading were the variables studied. When dimethyl sulfo
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In this work, the circular patch antenna was fabricated and analyzed. Microwave Studio (version 2019) computer simulation technology (CST) was used to design the circular patch antenna. The material FR-4 was used to build this antenna, using the computer numerical control (CNC) method to implement this work. For the purpose of accomplishing this design, the values of the resonant frequency, dielectric constant and dielectric thickness of the material used as in 4.424, 2.4 GHz and 0.159 cm respectively were used as inputs to the CST program to get the said program outputs for the required antenna radius with the logarithmic function (F) of the circular patch antenna 1.6909 cm and 1.7415 cm respectively. Practically, the b
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