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.
It is no secret to everyone that the Arab individual suffers from poor self-awareness and political awareness, which made the state and the importance of its existence and preserving its institutions not among his interests, which made researchers wonder about the possibility of strengthening it and the extent of its impact on the future of building the contemporary Arab state, so the study attempted Addressing the issue of community awareness and its impact on building the state through a clear intellectual vision that blended what is social and political to define the concept of community awareness and highlight its importance and role as a basic pillar in shaping and building modern Arab countries. In the Arab world and ways to enhanc
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his project try to explain the using ability of spatial techniques for land cover change detection on regional level with the time parameter and did select for explain these abilities study case (Hewaizah marsh ) . this area apply to many big changes with the time. These changes made action on characters and behaviors of this area as well as all activities in it . This Project concerting to recognize the Using importance of remote sensing and GIS Methodology in data collecting for the changes of land use and the methodology for the analyses and getting the results for the next using as a base data for development and drawing the plans as well as in regional planning .This project focus on practical
... Show MoreBackground: Multifactor affect the pathogenesis of thrombosis in solid malignancy; however, a significant role is attributed to the cancer cells ability to interact with and activate the host hemostatic system. [1]
Hemostasis is highly correlated to tumor growth, angiogenesis and metastasis, modulation of these pathways reflects interesting and promising treatment options in the future. [1]
Most patients with cancer frequently suffer from chronic compensated DIC and have abnormal laboratory coagulation tests without clinical manifestations of thrombosis, which is a subclinical hypercoagulable state that can be detected by varying degrees of activation of blood clotting. The results of laboratory tests in th
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Throughout history, artists have played many important roles in society.
Generally speaking, the role of the artist is defined by the society he is part of.
Indeed, there are as many ideas as to the role of the artist and, ultimately the purpose
of art in society, as there are types of art. This is, as a matter of fact, neither a new
question- the dialogue has been present within art for centuries- nor probably one
that will ever fully be answered.
Tom Stoppard came to prominence in the mid-sixties, when art and politics
were closely linked, and theatre sought to change the world. Stoppard would have
none of that: his work has no overt message, no political program. In fact,
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This research deals with what so called concept of The Human Model and how Iraqi Media concerns of this concept practically as it plays a key role in attracting readers, on the first hand. On the second, it is important to shed light on the scientific desire of the Iraqi Media and how it deals with this contemporary trend especially in editorial media.
The importance of the research stems from the fact that it alerts to a new stream of modern trends in journalistic writing, according to many modern Arab and foreign media studies; and to the importance of employing human modeling in dealing with facts, events, issues and problems in various editorial arts within their effective influence in concilia
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This study examines the role played by the Iraqi media in promoting the values of citizenship and the dimensions of the various sectors of Iraqi society, an important segment namely university youth section.
The study intended to identify “the role of the Iraqi media organizations in promoting The sense of citizenship among young Iraqi university”, through: -
1. Identifying the most important Iraqi media, which works to promote the dimensions of citizenship and values.
2. To identify the extent of the contribution of the Iraqi media in promoting citizenship in dimensions (patriotic belonging, legal, political, economic, social, cultural).
The study provided a set of hypotheses, namely:-
In the name of Allah, the Beneficent, the Merciful.
Praise be to Allah, Lord of the Worlds and peace and blessings on the honest and trustworthy (Muhammad) and his family and his divine good companions.
The Islamic clothing is one of the requirements of the common and original innateness to humans; the innateness that is created by God to all people, Allah says, (So set thou thy face steadily and truly to the Faith: [establish] Allah's handiwork according to the pattern on which He has made mankind: no change [let there be] in the work [wrought] by Allah: that is the standard Religion: but most among mankind understand not) (1). Islam as a natural religion has ordered the Muslims to wear decently, Allah says, ( O Children of Adam!
This research aims to clarify the role of Iraqi nature in the style of the artist Ayath Al-Doori. Through it, the spotlight was shed on the aesthetic of Iraqi nature, its importance and its relationship to art, and its pioneering role in the style of the Doori artist. The research included two axes: the theoretical axis and the applied axis. The first theoretical axis deals with two topics: The first topic: the aesthetic of Iraqi nature as part of the life and methods of Iraqi artists from ancient times until today, including the periodic artist. The second topic: the league artist touched on the private life of the league artist. As for the second (applied) axis, it includes the research community, the research sample models, the resear
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representing the media and communication problems and phenomena fertile material and of great importance in the media research, especially as they relate to various aspects of life and its impact on the culture of the community and on individuals and public opinion about the behavior of the various issues. The media incitement to violence and hatred of the most prominent media phenomena that increased the danger and expanded not at the local level, but also in the world. So we found it is important to study this problem from the standpoint of academic and professional. And according to the progress of this research is trying to answer a number of questions including:
A. What are the Iraqi Satellite TV channels most watched and follow