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Measurement and accounting disclosure of intellectual capital using accounting models in the Iraqi insurance company
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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.

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
Qur'anic intentions in the Prophet’s Investigation (Selected models)
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This research deals with the role of Qur’anic intents in facilitating and facilitating the understanding of the reader and the seeker of knowledge of the verses of the Holy Qur’an, particularly in the doctrinal investigations (prophecies), and the feature that distinguishes reference to the books of the intentions or the intentional interpretations is that it sings from referring to the books of speakers and delving into their differences in contractual issues and facilitating access To the meanings, purposes and wisdom that the wise street wanted directly from the rulings and orders contained in the verses of the wise Qur’an.

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Classification of Diseases in Oil Palm Leaves Using the GoogLeNet Model
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The general health of palm trees, encompassing the roots, stems, and leaves, significantly impacts palm oil production, therefore, meticulous attention is needed to achieve optimal yield. One of the challenges encountered in sustaining productive crops is the prevalence of pests and diseases afflicting oil palm plants. These diseases can detrimentally influence growth and development, leading to decreased productivity. Oil palm productivity is closely related to the conditions of its leaves, which play a vital role in photosynthesis. This research employed a comprehensive dataset of 1,230 images, consisting of 410 showing leaves, another 410 depicting bagworm infestations, and an additional 410 displaying caterpillar infestations. Furthe

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Publication Date
Mon Feb 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of the financial Statements in Achieving of the Banking Supervision: An Applied Study in A sample of Iraqi Banks
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Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
A Cognitive Linguistic Study of Battered Woman in Selected Iraqi Caricatures
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The present paper is a qualitative descriptive study. It aims to examine the macro-cultural schemata addressing the concept of violence against women in Iraq from a cognitive linguistic point of view. To meet this objective, a number of Iraqi social caricatures have been selected from two popular and active Iraqi caricaturists, Odeh Al-Fahdawi and Nasser Ibrahim. The selection and the analysis of data have been achieved following the validity and reliability procedures and the ethical considerations. To meet this objective, Sharifian’s Model (2011) of Cultural Schemata has been adopted in data analysis. The study has concluded that the macro-cultural schemata regarding the concept of violence in the selected panels reveals that violenc

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Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
Big Data Approch to Enhance Organizational Ambidexterity An Exploratory Study of a Sample of Managers at ASIA Cell For Mobile Telecommunication Company in Iraq
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               The research aimed at measuring the compatibility of Big date with the organizational Ambidexterity dimensions of the Asia cell  Mobile telecommunications company in Iraq in order to determine the possibility of adoption of Big data Triple as a approach to achieve organizational Ambidexterity.

The study adopted the descriptive analytical approach to collect and analyze the data collected by the questionnaire tool developed on the Likert scale After  a comprehensive review of the literature related to the two basic study dimensions, the data has been subjected to many statistical treatments in accordance with res

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Publication Date
Sat Dec 21 2024
Journal Name
Edelweiss Applied Science And Technology
Using count regression models to investigate the most important economic factors affecting divorce in Iraq
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The two most popular models inwell-known count regression models are Poisson and negative binomial regression models. Poisson regression is a generalized linear model form of regression analysis used to model count data and contingency tables. Poisson regression assumes the response variable Y has a Poisson distribution, and assumes the logarithm of its expected value can be modeled by a linear combination of unknown parameters. Negative binomial regression is similar to regular multiple regression except that the dependent (Y) variables an observed count that follows the negative binomial distribution. This research studies some factors affecting divorce using Poisson and negative binomial regression models. The factors are unemplo

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Measurement of Alpha Emitters Concentration in Tomato Fruits Using CR – 39 Plastic Track Detector
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Our country suffered from pollution translation as a result to the wars events, so, it is necessary to measure the amount of radiation in the fields that are of indirect contact with human life and health. The main aim of the present work is to measure the concentration of alpha emitters in tomato fruits collected from different farms in Al – Basra governorate in the south of Iraq. Nuclear track detectors of type CR – 39 are used as a detection device and Can technique as a detection technique. Results show that the maximum concentration recorded is sample no.7 of site Al – Rafidhya which was equal to (6.9621 ± 0.111) ppm and sample no.1 of site Lothan with concentration equals to (4.9236 ± 0.117) ppm. The minimum concentratio

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Water Flow Visualization And Velocity Measurement Using Hydrogen Bubble Generation Technique In Low Speed Open Channel
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Visualization of water flow around different bluff bodies at different Reynolds number ranging (1505 - 2492) was realized by designing and building a test rig which contains an open channel capable to ensure water velocity range (4-8cm/s) in this channel. Hydrogen bubbles generated from the ionized water using DC power supply are visualized by a light source and photographed by a digital camera. Flow pattern around a circular disk of (3.6cm) diameter and (3mm) thickness, a sphere of (3.8cm) diameter and a cylinder of
(3.2cm) diameter and (10cm) length are studied qualitatively. Parameters of the vortex ring generated in the wake region of the disk and the separation angle of water stream lines from the surface of the sphere are plott

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Bayesian methods to estimate sub - population
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The aim of the research is to estimate the hidden population. Here، the number of drug users in Baghdad was calculated for the male age group (15-60) years old ، based on the Bayesian models. These models are used to treat some of the bias in the Killworth method Accredited in many countries of the world.

Four models were used: random degree، Barrier effects، Transmission bias، the first model being random، an extension of the Killworth model، adding random effects such as variance and uncertainty Through the size of the personal network، and when expanded by adding the fact that the respondents have different tendencies، the mixture of non-random variables with random to produce

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Intellectual And Artistic Concepts of The Cultural Context And Their Impact On Contemporary Ceramic Sculpture
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 The current specialized research tagged (intellectual and artistic concepts of the cultural context and their impact on contemporary ceramic sculpture) paves the way for the emergence of the context in ceramics active in life, so that this relationship will indicate the development and presence of ceramics or not and the volume of its circulation in the joints of the culture of the Arab recipient. As a result, the researcher collected scientific materials to serve the subject of the research in four chapters: Chapter One (General Methodological Framework) To clarify the problem of the research, the importance of the research to achieve benefit in higher education and education for scholars and teachers, while the research aims to revea

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