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 study aimed to reveal the level to which the international issues are integrated into the books of Saudi public education social studies and citizenship in the light of the principles of international education, and to know the level of continuity and integration of these issues in the books, to build a range and sequence matrix of international issues through it. The study followed the descriptive and analytical method that used the content analysis card as a tool for study when the tool achieved the necessary validity and reliability characteristics. The data of this study has been processed using the SPSS statistical program according to a set of appropriate methods of descriptive and inferential statistics.
The resu
... Show MoreBackground: Hypothyroidism is the most prevalent thyroid disorders worldwide. Hypothyroidism manifestations are wide spectrum, affecting various systems in human body including the nervous system. Hypothyroidism can cause neuropsychiatric symptoms such as anxiety, depression and diminishing in attention, memory and executive function. Aim: to investigate the level of anxiety and depression in patients with hypothyroidism receiving levothyroxine treatment. Method: a cross-sectional study was conducted at Baghdad Center for Nuclear Medicine and Radiation Therapy from March to June 2022. The study population included patients of both genders, aged 18-65 years, diagnosed with hypothyroidism, were receiving levothyroxine treatment and
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Gaining the relationship between the central government and local governments is great importance especially after the expanded functions of the central government and became unable to carry out their works without all that delegate or transfer parts of its powers to lower levels.
The aims of the research is to determine the relationship of the central government with the local government in accordance with the principle of administrative decentralization with the presentation of the competent authorities, the control of local governments, according to the Provincial Council Act No. 21 of 2008 amended.
The research has a problem that has been the relationship of the central
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COVID-19 is a coronavirus disease caused by the severe acute respiratory syndrome. According to the World Health Organization (WHO), coronavirus-2 (SARS-CoV-2) was responsible for 87,747,940 recorded infections and 1,891,352 confirmed deaths as of January 9, 2021. Antibodies that target the Sprotein are efficient in neutralizing the virus. Methodology: 180 samples were collected from clinical sources (Blood and Nasopharyngeal swabs) and from different ages and genders at diverse hospitals in Baghdad / IRAQ between November 5, 2021, to January 20, 2022. All samples were confirmed infected with COVID-19 disease by RT-PCR technique. Haematology analysis and blood group were done for all samples, and Enzyme-Linked Immunosorbent Assay used an Ig
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This study was carried out to evaluate the antioxidant activity of Iraqi sumac seeds (Rhus coriaria. L) (Anacardiaceae). Total phenolic compounds and flavoniods were determined in three different sumac seed extracts (SSE) (aqueous,ethanolic and methanolic extract). For extraction Antioxidant activity of SSE were evaluated by various antioxidant assays, including total antioxidant capacity, reducing power,by using 1,1-diphenyl-2-picryl hydrazyl (DPPH) radical scavenging, nitric oxide scavenging, Hydroxyl radical scavenging, and metal ion chelating activities. These various antioxidant activities were compared with ascorbic acid as a standard antioxidant.The results showed that the three(SSE), contained large amounts of phenolic and flavonio
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Some mechanical and thermal properties of mullite samples prepared by mixing different phases of alumina and silica powders have been studied according to ASTM methods the cold crushing strength of the sintcred bodies.With different porosity, at room temperature was in the range(18-54)Mpa
Criticism, as an evaluative criterion, is a significant speech act for English language learners to improve their speech and actions in their academic life. Yet, it is realized differently across diverse cultures. Few studies have shown that the linguistics forms of one language are different from those available in another language. Hence, this study aims to investigate the cross-cultural similarities and differences between 60 Iraqi and Malay university learners in the use of criticism strategies. The data are collected using a Discourse Completion Test (DCT) and a Focus Group Interview (FGI). The data are coded based on Nguyen’s (2005) coding scheme of criticism in terms of the realization strategies. Qualitative
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In this study, the chamomile flowers (Matricaria recutitaL) which grow in Iraqi Kurdistan region during the seasons of (2008) are collected. The percentage of essential oil was determined by using steam distillation and the extraction of flowers performed with petroleum ether (70-80) ºC and methanol 70% using ultrasonic extraction. Total phenolic compounds were determined from methanol extracts by using Folin-Ciocalteu method. The extracts were evaluated by thin layer chromatography, ultraviolet absorption and the biological activities were evaluated through their antibacterial action against two types of bacteria using hole method. The flowers showed a composition of 0.071% ash, 0.4% essential oil, 3.2% non oily compounds, 4% oil, 1.9% mo
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