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.
The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity. The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa
... Show MoreThe object of the presented study was to monitor the changes that had happened in the main features (water, vegetation, and soil) of Al-Hammar Marsh region. To fulfill this goal, different satellite images had been used in different times, MSS 1973, TM 1990, ETM+ 2000, 2002, and MODIS 2009, 2010. A new technique of the unsupervised classification called (Color Extracting Technique) was used to classify the satellite images. MATLAP programming used the technique and separated Al-Hammar Marsh from other water features (rivers, irrigated lands, etc.) when calculated the changes in the water content of the study region. ArcGIS 9.3 (arcMAP, arcToolbox) were used to achieve this work and calculate area of each class.
(2)
The present research has investigated the effect of microwave energy on improving the flow properties of heavy crude oil. The fragmentation of crude oil molecules was carried out with and without using 1 and 10 wt. % concentration of various types of H-donors like tetralin, cyclohexane, and naphtha. Microwave power of 320, 385, and 540 W and radiation time 1-9 min, and temperature were studied. The kinematic viscosity and asphaltene content were measured for evaluation the improving of heavy crude oil.
Results show that viscosity of crude oil decreased with increase H-donor concentration, a maximum percentage of viscosity reduction was10.63 % for tetralin at 6 min radiation time, while 8.67%, and 7.34% for cycl
... Show More
Background: A review of articles of method in treating compound phalangeal fractures by using mini-external fixator, elaborating the anatomy, mechanics, modalities of treatment, and complications of these types of fractures. Also, it compares between different studies regarding the functional results and final outcome. External fixation of phalangeal fractures is a good method for osteo synthesis in certain situations. The simplicity of the surgical procedure and the minimal disruption of the normal bone architecture also make it appealing.Objectives: Evaluating the functional results of the use of mini-external fixator for the treatment of compound fractures of phalangeal bones of the hand.Method: Our study consists of 15 patients, 12 w
... Show MoreThe Moisture damage is considered as one of the main challenge for the experts in the field of asphalt pavement design. The aims of the present study is to modify moisture resistance of the asphalt concrete by utilizing ceramic fibers as a type of reinforcement incorporated with hydrated lime. For this purpose, a penetration grade of the asphalt cement (40-50) was utilized as a binder with an aggregate of the maximum nominal size of 12.5mm and mineral filler limestone dust. A series of specimens has been fabricated by utilizing 0.50, 1.0, 1.5, and 2.0 percentages of ceramic fibers. For each of these contents, another subsequent group of specimens with hydrated lime with 0.0, 1.0, 1.5, and 2.0 percentages were moulded. For the additi
... Show More
(1)
Background: A review of articles of method in treating compound phalangeal fractures by using mini-external fixator, elaborating the anatomy, mechanics, modalities of treatment, and complications of these types of fractures. Also, it compares between different studies regarding the functional results and final outcome. External fixation of phalangeal fractures is a good method for osteo synthesis in certain situations. The simplicity of the surgical procedure and the minimal disruption of the normal bone architecture also make it appealing. Objectives: Evaluating the functional results of the use of mini-external fixator for the treatment of compound fractures of phalangeal bones of the hand. Method: Our study consists of 15 patients, 12 we
... Show MoreThe aim of this research is to solve a real problem in the Department of Economy and Investment in the Martyrs establishment, which is the selection of the optimal project through specific criteria by experts in the same department using a combined mathematical model for the two methods of analytic hierarchy process and goal programming, where a mathematical model for goal programming was built that takes into consideration the priorities of the goal criteria by the decision-maker to reach the best solution that meets all the objectives, whose importance was determined by the hierarchical analysis process. The most important result of this research is the selection of the second pro
... Show More
The elements of theater formation that fall within the spatial experience of the scenography of the show, which the directors work in in the imaginary theater, are important and have an aesthetic, intellectual and cognitive dimension, working to highlight reality in an aesthetic image surrounding space and space. And its relationship to the distinct, multiple and variable spaces above the stage, to produce theatrical signals and endless meanings through the possibility of infinite reconfiguration of the theater's space and its public and private space through the distribution of a group of blocks within the scenic image.
I dealt with in the first chapter (the methodological framework), which includes the research problem identified