Purpose/objective:

1 - To explain the financial impact of the activities and areas of human resources management and the adoption of the methodology for estimating costs on the basis of conduct and statement of how to assess costs and benefits of human resource activities.

2 - Measuring  human capital, and its impact on the financial statements.

Design/methodology/approach:

 Concentrated dimensions of the research paper's lack of financial statements prepared by the organizations for information mandated human resource its components of the three (attraction - development

Background: Toxoplasmosis is a common zoonotic disease affecting one-third of the world population with potentially serious health implications.

Aim of the study: To find the prevalence and risk factors of Toxoplasma gondii infection among females in Al-Anbar, Iraq. 

Methodology: Over an eight-month period from (1^st November 2021 to 30^th June 2022), 200 females visiting private veterinary clinics in Al-Anbar (92 owned cats) participated in this prospective study. Age and residency were recorded. Blood samples were collected from all females and subjected first to the Toxoplasma Latex Agglutination test (TLAT). Samples of cat feces were collec

Reishi Mushroom, Ganoderma, is considered one of important wood-decaying medicinal mushrooms. This study aimed to identify three samples of this genus in Mosul city in February and April 2019. Three species of Ganoderma were collected from three various trees including Eucalyptus, Morus, and Olea (olive) in Mosul City, Northern Iraq. Their identifications and their DNA sequences were genetically identified by using PCR techniques according to detect nuclear ribosomal internal transcribed spacer (ITS) regions. Results exhibited the finding of Ganoderma resinaceum, Ganoderma applanatum, and Ganoderma sp. This study is first attempt to identify Reishi Mushroom by molecular methods in Iraq. Thus, the current study is considered new good d

Abstract
On 11/1/2008 amounts of snows fell on various sections of Iraq, one of
which is Baghdad. The analysis process of climatic maps proved that the
advance trough of Sudanese depression towards the city is the reason behind
the formation of this weather state supported by could trough in the (500) mb
pressure level. .
The research concluded that the phenomenon of global warming
witnessed by the world recently had a main role in the occurrence of this
phenomenon due to the raise in earth temperature as a result of evaporation
rate increase leading to an increase in water vapor and cloud formation with
high tops and low bases which form sows with high rates accumulating at high
and moderate latitudes le

The aim of this study is to extract and utilise the bark of Berlinia grandiflora as a natural dye source for the colouration of cotton and polyamide 6 fabrics. The solvents used for this study were water, methanol, acetone, and methanol/potassium hydroxide. The best of all the solvents used was water. In the extraction process, the various solvents were extracted with Soxhlet extractor.  The optimum colourant extraction was observed at 40 °C for 2 h.  The extracted compound was isolated and characterized by UV spectrophotometry; proton and carbon-13 nuclear magnetic resonance, mass spectrometry, and Fourier transform infrared spectroscopy.  Mordanting and subsequent dyeing of cotton and polyamide 6 fabrics with t

Objective: Synthesis, Characterization of formazan derivatives and studies the antioxidant activity of prepared compounds and molecular docking. Methods: In this study, formazan compounds (III–XIV) were produced by combining Schiff base compounds (I), (II) with diazonium salts resulting from reactions of different aromatic amines with sodium nitrate in the presence of Con.HCl at 0–5°C. When isonicotinic acid hydrazide reacts with (N,N-dimethylbenzaldehyde, 4-hydroxy-3-methoxybenzaldehyde) in the presence glacial acetic acid as a solvent Schiff base compounds are created. Results: The prepared compounds were identified by FT-IR, 1H NMR, 13C NMR, then the antioxidant activity of the derivatives and molecular docking were studied. D

Because of Citrobacter freundii medical and economical importance and that there are only little local studies about it, this study aimed to isolate and identify this important bacterial species from others that have a similar biochemical and morphological characteristics. Twenty five chicken meat samples were collected randomly from local markets in Baghdad city during 2017; Citrobacter was isolated from the collected samples using selective and differential media and identified using biochemical tests, the identification was confirmed using Vitek 2 compact and polymerase chain reaction for 16S rRNA and the isolated bacteria identified as C. freundii.

An investigation was conducted effect of addition co- solvent on solvent extraction process for two types of a lubricating oil fraction (spindle) and (SAE-30) obtained from vacuum distillation unit of lube oil plant of Daura Refinery. In this study two types of co-solvents ( formamide and N-methyl, 2, pyrrolidone) were blended with furfural to extract aromatic hydrocarbons which are the undesirable materials in raw lubricating oil, in order to improve the viscosity index, viscosity and yield of produced lubricating oil. The studied operating condition are extraction temperature range from 70 to 110 °C for formamide and 80 to 120 °C for N-methyl, 2, pyrrolidone, solvent to oil ratio range from 1:1 to 2:1 (wt./wt.) for furfural with form