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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
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Relationship marketing orientation to improve the quality of service applied research in some Iraqi mobile phone companice
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      This research is based on  interaction of two most important variables to the business organizations in the current era ,  these two variables are (marketing orientation and quality of service),  this research is trying to urge the service organizations to reconsider the mechanisms adopted in the formulation of its plans, It was the application of research in Korek Telecom and Asia Cell Telecom as a sector of service active and important in the business sector in Iraq, the information was obtained through the design of the Likert questionnaire , it was distributed (92) questionnaire , (50) for the company Korek Telecom and (42) of the Asia-Cell and represent research population sample

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Publication Date
Tue Jul 22 2025
Journal Name
Philosophy Journal
Philosophy of Civilization Read and critique and analysis of the selected models
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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Measurement the Concentrations of Radon and Thoron and Their Progeny in the Air Samples of Al-Haswaa City in Babylon province
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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Measurement of Uranium Concentrations in soil of some regions in south east of Baghdad using nuclear track detector (CR-39)
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???? ?? ??? ????? ???? ?????? ?????????? ????? ??????? ???? ?????? ????? ??? ??? ????? ?? ???? ??? ????? ????? ???? ????? ????? ?? 0-3cm, 10cm, 20cm, 30cm, 40cm ???????? ????? ?? ???? ????? ???????? ?? ???? ????? ?????? CR-39??????? ?? ??? ??? ?????????? ???????????? ???????? ???? n.cm-2.s-1 5 x 103?? ?????? ?????????? Am241- Be??? ???? ??????? ????????? ??? ?? ???? ????? ?????????? ??? ?? ????? ??????? ?????? 0.881±0.086??? ?? ??????? ????? ??? ????? ??? ?? ????? ????? ??? ???????? ???0.441±0.036 ??? ?? ???????

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Corrosion Inhibition of Medium Carbon Steel in the Acidic Medium Using Alcoholic and Aqueous Extract of Kujarat Tea Plant
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This study deals with the corrosion inhibition of metal corrosion process of medium carbon steel using 1M HCl for kinetic studies and rate reaction determination. The weight loss method is applied to pieces of Medium carbon steel divided to Cubans with dimensions (0.4*2*2.4) cm , and use Tafel Extrapolation Method, the samples were polished using carbide silicon paper with dimensions of (180,200,400,600,800,1000). The samples were immersed in the alcoholic medium ethanol at a temperature 293K for 3hr. Natural inhibitor Kujarat Tea (Hibiscus sabdarriffa L.) is used which is extracted in aqueous and alcoholic medium, different concentrations (1000،2000, 3000) ppm have been used ; The best concentration found through the results is a conce

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The contractual budget: the ideal technique in planning and implementing capital budgeting projects: a strategy of preparing the contractual budget for Baghdad local government
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Public budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and prog

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Measurement of Indoor Radon Gas Concentration in same Region of Baghdad Governorate Using CR-39 Nuclear Track Detector
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In this research the activity of radon gas in air in Baghad governorate,Iraq, using “alpha-emitters track registration (CR-39) track detector were measured. This measurement was done for selected areas from Baghdad Governorate, The results obtained shows that the highest average concentrations for Rn-222 is (179.077 Bq/m^3) which was recorded within Al-Shaaib city and less average concentrations was (15.79 Bq/m^3) in the nearby residential area of Baghdad International Airport and the overall average concentrations is (86.508 Bq/m^3) for these regions. Then the radon concentration was measured annual effective dose calculated from radon concentration and found in range from 0.4031 mSv/y to 4.5179 mSv /y with an average value of 2.1824 m

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Reflection Leader-Member Exchange In Organizational Commitment A Field research in Ministry of Iraqi Defense
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Abstract

The researcher seeks, through different aspects of the search, to reach a set of objective concerning in content creation a clear vision about conceptual and practical dimension of relation and effects between (Leader-Member Exchange, and Organizational Commitment) to construct a framework of a pragmatic model as a solution to research problem and it questions. The theoretical problem is derived basically from the scarcity of Arab studies and researches that deal by study and analyses for such important of The two variables blend. The practical problem depends in deriving from reality of every day work in the Iraqi ministry of defense.

On this basis, a formula of research problem for pur

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Solution of the electromechanical machining problem using the collocation method based on Bernstein polynomials
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0

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Material Requirements Planning (MRP) for Electric Geyser Product by Using Goal Programming\ applicative research in the general company of electrical industrialization
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Material Requirements Planning System (MRP) is considered as one of the planning and controlling of production and inventory systems which is used to prepare plan of the final production requirements and its parts of subcomponents raw materials and the time at which it was needed for the purpose of preparing orders of production and purchase.

The problem of the present work is represented in the general company of electrical industrialization adoption of traditional methods and personal experience of the process of the products and\or purchase quantity and inventory quantities and limiting the required time for acquiring the required quantities of the materials and parts used in the finish product of the

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