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. T

Antimicrobial resistance (AMR) is a serious challenge for infectious disease prevention and treatment, according to the World Health Organization. It is a worldwide problem caused primarily by inappropriate and insufficient therapy, misuse of antimicrobials without physician supervision, unnecessary hospital readmissions, and other factors. AMR has several consequences, including increased medical costs and mortality. The present study aimed to evaluate imipenem resistance in gram-negative bacteria in Central Pediatric Teaching Hospital in Baghdad, Iraq, and determine this bacteria resistance in different samples. Initially, a total of 100 different samples were collected from child patients from October 1, 2020, to August 31, 2021. Each is

High frequencies of multidrug resistant organisms were observed worldwide in intensive care units which is a warning as to use the only few effective antimicrobials wisely to reduce selective pressure on sensitive strains.

The aim of the current study is to asses the compliance of the currently followed antibiotic prescribing pattern in the intensive care unit in an Iraqi hospital with the international guidelines.A cross-sectional study was done in the intensive care unit (ICU) of the Surgical Specialties Hospital, Medical City in Bagdad from the 30^th of November 2011 to the 5^th of May 2012.Patients were followed until they were discharged or died to see any change in condition, response to drugs, devices u

Verbal Antonyms: A research in the relationship in meaning Between the words in Arabic language

Total quality management  considers one of the modern scientific entrances  which practiced by productivity service organizations alike to provide appropriate quality required outputs according to the needs and desires of customers manage , enable the organization seeking to continue and grow in light of the increasing competition from the satisfy and provide the appropriate total quality management requirements whenever led to face risks that they may have  in a manner in which they can be addressed and find ways to avoid them in the future when repeated.                          &n

In the present study, radon gas concentration in the shallow groundwater samples of the Abu-Jir region in Anbar governorate was measured by using Rad-7 detector. The highest radon gas level in the samples is up to 9.3 Bq/L, while the lowest level is 2.1 Bq/L, with an average of 6.44±1.8 Bq/L. The annual effective dose is varied from 33.945 μSv/y to 7.66 μSv/y, with an average of 0.145±0.06 μSv/y. Consequently, the radon level in the groundwater studied is lower than the standard recommended value (11 Bq/L) reported by the United States Environmental Protection Agency (USEPA). The potential source of radon is uranium-rich hydrocarbons that are leakage to the surface along the Abu-Jir Fault. This research did not indicate any ris

Asbestos is a hazard pollutant to human health, exposure to asbestos cause serious health effects and wide range of asbestos-related diseases such as asbestosis, lung cancer and malignant mesothelioma and it has been classified as carcinogen by the World Health Organization WHO which cause a carcinogenic effects. Fibers of asbestos are mainly released from friction product in brakes and clutch linings and from reinforce agent in the asbestos cement industry. The aim of this was to evaluate the levels of asbestos fibers in surroundings air of some dense traffic points in Baghdad, through winter 2020. Materials and Methods: Samples of airs was carried out by directing air flow to a mixed cellulose ester membrane filter mounted on an open face

The study aims to reveal the degree of application of the alternative evaluation strategy in social studies in public education in the Kingdom of Saudi Arabia. It also aims to identify the opinions of experts on how to implement this. The study adopted the mixed methodology, which represented in the descriptive-analytical method, and qualitative methods through the grounded theory. The study used two tools namely: a questionnaire for assessments of social studies teachers and semi-structured interview questions. The results of the study showed a medium degree of appreciation for the application of alternative evaluation strategies by social studies teachers in general education with an average of (2.28). The results also showed that ther

Recently, women's rape has been a pervasive problem in the Iraqi society. Thus, it has become necessary to consider the role of language and its influence on the common beliefs and opinions about rape in the Iraqi society. Thus, taking into consideration the critical role of language and its impact on the perception of human reality and the social development based on people's beliefs and principles of life has become highly indispensable. Therefore. The aim of this article is to address this problem critically from legislation and social norms in NGOs' reports (2015; 2019) with reference to some provisions from the Iraqi Panel Code (1969; 2010). Therefore, the researchers examine the discursive strategies and ideological viewpoints in t

Abstract:
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