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.
هدفت الدراسة الى التعرف على مستوى استخدام إدارة المعرفة و تكنولوجيا المعلومات لدى القيادات الإدارية تُعدّ لعبة الإسكواش من الألعاب الفردية، وواحدة من ألعاب المضرب، والتي تمتاز بالسرعة والحركة الدائمة في داخل القاعة، ولعل أهم ما يميز هذه اللعبة المتعة التي يشعر بها اللاعبون الممارسون لها، لأنها تجبر ممارسيها على الحركة المستمرة عن طريق تبادل لعب الكرة، وتتميز بالتحدي المباشر، وتتطلب اليقظة والحرص وال
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The purpose of this paper is to introduce a new type of compact spaces, namely semi-p-compact spaces which are stronger than compact spaces; we give properties and characterizations of semi-p-compact spaces.
The present paper concern with minimax shrinkage estimator technique in order to estimate Burr X distribution shape parameter, when prior information about the real shape obtainable as original estimate while known scale parameter.
Derivation for Bias Ratio, Mean squared error and the Relative Efficiency equations.
Numerical results and conclusions for the expressions mentioned above were displayed. Comparisons for proposed estimator with most recent works were made.
Competitive swimming is a highly researched area and technological developments have aided advances in the understanding of the biomechanical principles that underpin these elements and govern propulsion. Moreover, those working in the sports field especially in swimming are interested in studying, analyzing, evaluating and developing motor skills by diagnosing the strengths and weaknesses of the skill, and accordingly, coaches and specialists correct these errors. The researchers chose this (Butterfly swimming) and the (arm length) is an important variable because the success of the stroke is greatly dependent on the propulsion generated from the arm pull, and swimmers with a longer arm span have a mechanical advantage with the resulting f
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High Q-factor based on absorption can be achieved by tuning (the reflection and the transition percentage). In this work, the simple design and simulated in S-band have been investigated. The simulation results of G-shape resonator are shown triple band of absorption peaks 60%, 91.5%, and 70.3%) at resonance frequency 2.7 GHz, 3.26 GHz, and 4.05 GHz respectively. The results exhibited very high of the Q-factor ( 271 ) at resonance frequency ( 3.26 GHz ). The high Q-factor can be used to enhance the sensor sensing, narrowband band filter and image sensing.
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Solid waste generation and composition in Baghdad is typically affected by population growth, urbanization, improved economic conditions, changes in lifestyles and social and cultural habits.
A burning chamber was installed to burn cellulosic waste only. It was found that combustion reduced the original volume and weight of cellulosic waste by 97.4% and 85% respectively.
A batch composting study was performed to evaluate the feasibility of co-composting organic food waste with the cellulosic bottom ash in three different weight ratios (w/w) [95/5, 75/25, 50/50].
The composters were kept in controlled aerobic conditions for 7 days. Temperature, moisture, and pH were measured hourly as process succe
... Show MoreThe revolution of multimedia has been a driving force behind fast and secured data transmission techniques. The security of image information from unapproved access is imperative. Encryptions technique is used to transfer data, where each kind of data has its own special elements; thus various methods should to be used to conserve distributing the image. This paper produces image encryption improvements based on proposed an approach to generate efficient intelligent session (mask keys) based on investigates from the combination between robust feature for ECC algebra and construction level in Greedy Randomized Adaptive Search Procedure (GRASP) to produce durable symmetric session mask keys consist of ECC points. Symmetric behavior for ECC
... Show MoreThe residual limb within the prosthesis, is often subjected to tensile or fatigue stress with varying temperatures. The fatigue stress and temperatures difference which faced by amputee during his daily activities will produces an environmental media for growth of fungi and bacteria in addition to the damage that occurs in the prosthesis which minimizingthe life of the prosthetic limb and causing disconfirm feeling for the amputee.
In this paper, a mechanical and thermal properties of composite materials prosthetic socket made of different lamination for perlon/fiber glass/perlon, are calculated by using tesile test device under varying temperatures ( from 20oC to 60oC), also in this paper a device for measuring rotational bendin
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The investor needs to a clear strategy for the purpose of access to the financial market, that is, has a plan to increase The share of the profits thinking entrepreneur and new, and highlights the importance of this in that it sets for the investor when it goes to the market, and when it comes out of it, and at what price to buy or sell the stock, and what is the the amount of money it starts. Fortunately, he does not need to invent his own investment strategy, because over the years the development of effective methods of buying and selling, and once you understand how to work these methods investor can choose the most appropriate methods and adapted image that fit his style investment .
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