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.
Hydrocarbon production might cause changes in dynamic reservoir properties. Thus the consideration of the mechanical stability of a formation under different conditions of drilling or production is a very important issue, and basic mechanical properties of the formation should be determined.
There is considerable evidence, gathered from laboratory measurements in the field of Rock Mechanics, showing a good correlation between intrinsic rock strength and the dynamic elastic constant determined from sonic-velocity and density measurements.
The values of the mechanical properties determined from log data, such as the dynamic elastic constants derived from the measurement of the elastic wave velocities in the material, should be more a
بعد الانحرافات التي شابت تنفيذ المسؤولية عن الحماية في ليبيا عام 2011، دعت البرازيل الى اتباع التسلسل في تنفيذ الركائز الثلاث للمسؤولية عن الحماية عند معالجة الازمات الانسانية ذات الصلة بجرائم الحرب والجرائم ضد الانسانية وجريمة الابادة الجماعية وجريمة التطهير العرقي، في حين دعا الامين العام للامم المتحدة في العديد من تقاريره السنوية بشأن المسؤولية عن الحماية بانه لاينبغي التقيد بالتسلسل واعتبر ان الركائز ا
... Show MoreThe current research aims to detect the level of suicidal tendencies among secondary school students in terms of gender and educational stage (intermediate school students and high school students). The researcher adopted Al Hafeez's (2017) scale for suicidal tendencies, it consists of (57) items including six domains, namely: suicidal ideation, social motives for suicide, tendency to self-harm, desire for death, indifference and pessimism about life, willingness to commit suicide. The scale was modified to be (42) items after it was exposed to a group of experts. The scale was applied to a sample of (200) male and female students from secondary schools in Baghdad Governorate (Karkh - Rusafa) for the academic year 2021-2022. The results
... Show Moreيتناول البحث مسؤولية منتسبي قوى الامن الداخلي عن اعمالهم الشخصية
واقع العلاقات التركية الالمانية والبحث عن نموذج للاستقرار
Phase change materials are known to be good in use in latent heat thermal energy storage (LHTES) systems, but one of their drawbacks is the slow melting and solidification processes. So that, in this work, enhancing heat transfer of phase change material is studied experimentally for in charging and discharging processes by the addition of high thermal conductive material such as copper in the form of brushes, which were added in both PCM and air sides. The additions of brushes have been carried out with different void fractions (97%, 94% and 90%) and the effect of four different air velocities was tested. The results indicate that the minimum brush void fraction gave the maximum heat transfer in PCM and reduced the time
... Show MoreBACKGROUND: Preeclampsia (PE) is a possible etiology of obstetrical and neonatal complications which are increased in resource-limited settings and developing countries. AIM: We aimed to find out the prevalence of PE in Iraqi ladies and specific outcomes, including gestational weight gain (GWG), cesarean section (CS), preterm delivery (PD), and low birth weight (LBW). METHODS: All singleton pregnant women visiting our tertiary center for delivery were involved over 3 years. PE women were compared with non-PE ladies. Complete history and examination were done during pregnancy and after delivery by the attending obstetrician and neonatologist with full documentation in medical records. RESULTS: PE prevalence was 4.79
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Background: Undergraduate dental students are more susceptible to situations of stress that affected quality of sleep, such profiles of stress may result in sleep bruxism and/or awake bruxism, parafunctions that can affect oral and general health. The aim of the study was to evaluate the association of sleep bruxism, awake bruxism and sleep quality among dental students. Materials and methods: A cross-sectional study was performed including 260 Iraqi dental students from university of Baghdad aged from 20to25years old. Students enrolled in the third and fifth class participated in the study. The Pittsburgh Sleep Questionnaire Index (PSQI) was used for data collection. The PSQI was distributed during lecture classes. Sleep bruxism and awake
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