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.
تعتبر المعادلات التفاضلية الموجية من اهم المواضيع التي تمثل على سبيل المثال الحركة الموجية للاهتزازات الأرضية . ومن هنا فان ايجاد حلول تقريبيه لمثل هذه المعادلات بدقة وسرعه عالية وبشكل اسرع من الحلول التحليلية والمعقدة , اصبح ممكنا من خلال استخدام الذكاء الاصطناعي واساليب التعلم الالي. في هذا البحث هناك ثلاثة أهداف الأول هو تحويل مشكلة القيمة الأولية للمعادلة الموجية إلى شكلها القانوني وإيجاد حلها ا
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This study was aimed to find and test biological methods for reducing the aggregation of plastics such as PS in the environment and study the ability of Greater Wax worms larvae (Galleria mellonella) to eat PS that similar in the its structure to beeswax .Weight loss, morphology changes ,FTIR spectroscopy and GC-mass analysis were performed which showed changes in chemical properties of the PS due to degradation. In this study the percentage of weight loss was 33% in the PS treated with G. mellonella. FTIR of PS frass showed the disappearance of aromatic cycle band that was found in the origin PS at region more than 3000 cm-1. Also The PS frass samples from wax worms larvae revealed the creation of a new O-H stretching alcohol
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Titanium alloy surface properties have an essential role in the interaction of dental implants with bone, and alteration of the surface of the implant could improve osseointegration. This study was designed to investigate the effect of different heat treatment temperatures on titanium alloy surface properties for dental implants. The effect of different temperatures of heat treatment (750°C, 850°C, 950°C and 1050°C) were investigated on the surface topography, surface chemistry, titanium oxide layer thickness, blood contact angle, & blood drop diameter of titanium alloy. The disks were prepared from titanium alloy (Ti-6Al-4V) and the samples were divided into five groups depending on the different temperatures of heat treatment. The hea
... Show MoreThis paper is summarized with one of the applications of adsorption behavior; A UV-Vis method has been applied to survey the isotherm of adsorption. Results for experimental showed the applicability of Langmuir equation. The effect of temperature on the adsorption of cobalt (II) Complex by bentonite surface was studied. The results shown that the amount of adsorption was formed to increase, such as the temperature increase (Endothermic process). Cobalt (II) Complex has adsorption studies by bentonite surface at different pH values (1.6-10); these studies displayed an increase in adsorption with increasing pH. ∆G, ∆H, and ∆S thermodynamic functions of the cobalt (II) Complex for their adsorption have been calculated
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Films of silver oxide of different thickness have been prepared by the chemical spray paralysis. Transmission and absorption spectra have recorded in order to study the effect of increasing thickness on some optical parameter such as reflectance, refractive index , and dielectric constant in its two parts . This study reveals that all these paramters affect by increasing the thickness .
Registration techniques are still considered challenging tasks to remote sensing users, especially after enormous increase in the volume of remotely sensed data being acquired by an ever-growing number of earth observation sensors. This surge in use mandates the development of accurate and robust registration procedures that can handle these data with varying geometric and radiometric properties. This paper aims to develop the traditional registration scenarios to reduce discrepancies between registered datasets in two dimensions (2D) space for remote sensing images. This is achieved by designing a computer program written in Visual Basic language following two main stages: The first stage is a traditional registration process by de
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S Khalifa E, N Adil A, K Nabeel O…, 2008
Background: Management of immature permanent teeth with necrotic pulp is considered challenging to the clinician. Regeneration of pulp tissue is a relatively new approach for management of these teeth that allow continuation of root maturation rather than formation of just a calcific barrier as in apexification. Method: 9 years-old girl with traumatized upper left central incisor. The clinical and radiographical examinations revealed uncomplicated crown fracture, tenderness to percussion, absence of response to cold vitality test. Diagnostic X-ray revealed open apex with periapical radiolucency. Revascularization was suggested to treat the tooth, starting with irrigation of canal with 5% NaOCl + 3% H2O2, followed by 2 weeks of triple antibi
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