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.
Regression analysis models are adopted by using SPSS program to predict the 28-day compressive strength as dependent variable and the accelerated compressive strength as independent variable. Three accelerated curing method was adopted, warm water (35ºC) and autogenous according to ASTM C C684-99 and the British method (55ºC) according to BS1881: Part 112:1983. The experimental concrete mix design was according to ACI 211.1. Twenty eight concrete mixes with slump rang (25-50) mm and (75-100)mm for rounded and crushed coarse aggregate with cement content (585, 512, 455, 410, 372 and 341)Kg/m3.
The experimental results showed that the acc
... Show MoreTraining has occupied a leading position in a large number of developed and developing countries alike in order to develop the skills of workers in line with the changes and developments of the era, including monitoring compliance in banks, which is one of the most important jobs in banking work to trailing and monitor the bank’s compliance with laws, regulations and instructions in order to achieve its goals Therefore, the problem of this research focuses on the following question: What is the role of training in enhancing banking compliance at the present time? In order to clarify the relationship between the main and sub-research variables, two main hypotheses and three sub-hypotheses were formulated for each hypothesis, and t
... Show MoreThe importance of Baghdad city as the capital of Iraq and the center of the attention of delegations because of its long history is essential to preserve its environment. This is achieved through the integrated management of municipal solid waste since this is only possible by knowing the quantities produced by the population on a daily basis. This study focused to predicate the amount of municipal solid waste generated in Karkh and Rusafa separately, in addition to the quantity produced in Baghdad, using IBM SPSS 23 software. Results that showed the average generation rates of domestic solid waste in Rusafa side was higher than that of Al-Karkh side because Rusafa side has higher population density than Al-Karkh side. T
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A study of the effects of the discharge (sputtering) currents (60-75 mA) and the thickness of copper target (0.037, 0.055 and 0.085 mm) on the prepared samples was performed. These samples were deposited with pure copper on a glass substrate using dc magnetron sputtering with a magnetic flux density of 150 gauss at the center. The effects of these two parameters were studied on the height, diameter, and size of the deposition copper grains as well as the roughness of surface samples using atomic force microscopy (AFM).The results of this study showed that it is possible to control the specifications of copper grains by changing the discharge currents and the thickness of the target material. The increase in discharge curre
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Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi
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The escalating development of technology is one of the distinctive features of the communication environment in the field of sending and receiving satellite broadcasts of television channels in general and Iraqi satellite channels in particular, which contributed to the wide and rapid spread and reaching outside the drawn boundaries and bypassing even natural obstacles, and what is important in this is the communication content that these broadcasts Channels and its impact on the recipient due to the media, cultural, educational and entertainment content it provides, and in our research we will analyze the communication content of the Iraqi satellite channel by choosing one of its dialogue programs that coincided with the events of the l
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This paper proposed several approaches for estimating the optical turbulence of the Earth’s atmosphere and their effect on solar images’ resolution using ground-based telescopes based on von Kárman, Kolmogorov, and modified von Kárman PSDs models. The results showed a strong correlation coefficient for the modified von Kármán model of atmospheric representation. As can be seen in the case where solar adaptive optics have been properly designed, they typically decrease aberration considerably and provide greatly improved imagery.
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This research reveals the treatment mechanisms followed in the media for covering the topic of displacement and captivity of Yazidi in the Iraqi press, through studying all the publishing in one of the Iraqi newspapers concerning the research subject. The research problem is in the following questions:
- What are the journalistic arts that are tackled by the newspaper concerning the subject of the Yazidi women?
- What are the editing forms for the model of the press subjects that have been employed about the event and what are its sources?
- What are the highlighting means used in presenting the subjects within the journalistic arts?
- What are the i
Background: The role of Human papillomaviruses (HPV) in the etiology of ovarian cancer remains unclear and the results are controversial. Several studies have verified the presence of HPV DNA in both malignant and benign ovarian tumors.
Objectives: Determine the percentage of detection of HPV high (16&18) and low risk types (6&11) in surface epithelial ovarian carcinoma compared to benign and control groups.
Materials And Methods: Molecular detection and genotyping of HPV DNA were performed in 76 ovarian tissue blocks by using in situ hybridization (ISH) technique for detecting and localization of high risk HPV (16 and 18) and low risk HPV (6&11) types.
Results: The presence of ISH signals fo
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The study was conducted for the detection of Aflatoxin B1(AFB1) in the serum and urine of 42 early and middle childhood patients (26 male and 16 female ) with renal function disease, liver function disease, in additional to atrophy in the growth and other symptoms depending on the information within consent obtained from each patient, in addition to 8 children, apparently healthy, as the control. The technique of HPLC was used for the detection of AFB1 from all samples. The results showed that out of 42 patient children, 19 (45.2%) gave positive detection of AFB1 in the serum among all age groups patients with a mean of 0.88 ng/ml and a range of (0.12-3.04) ng/ml. This was compared with the cont
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