The aim of the research is to clarify the measurement of the impact regarding financial value of human resources on investors' decisions by considering that the human element is one of the assets of the company. Therefore, a set of criteria must be available to determine the applicability of these standards in the human resource because it has an effective role in the success for the company. Is to measure the value of human resources in a financial format according to the first two methods depends on the value and the second depends on the cost.

In order to achieve the objectives of the study, a questionnaire was designed to survey the views of a number of employees of the General Company for Leather Industries in order to arriv

The surface finish of the machining part is the mostly important characteristics of products quality and its indispensable customers’ requirement. Taguchi robust parameters designs for optimizing for surface finish in turning of 7025 AL-Alloy using carbide cutting tool has been utilized in this paper. Three machining variables namely; the machining speeds (1600, 1900, and 2200) rpm, depth of cut (0.25, 0.50, 0.75) mm and the feed rates (0.12, 0.18, 0.24) mm/min utilized in the experiments. The other variables were considered as constants. The mean surface finish was utilized as a measuring of surface quality. The results clarified that increasing the speeds reduce the surface roughness, while it rises with increasing the depths and fee

Effect of [Cu/In] ratio on the optical properties of CuInS2 thin films prepared by chemical spray pyrolysis on glass slides at 300oC was studied. The optical characteristics of the prepared thin films have been investigated using UV-VIS spectrophotometer in the wavelength range (300-1100 nm). The films have a direct allow electronic transition with optical energy gap (Eg) decreased from 1.51 eV to 1.30 eV with increasing of [Cu/In] ratio and as well as we notice that films have different behavior when annealed the films in the temperature 100oC (1h,2h), 200oC (1h,2h) for [Cu/In]=1.4 . Also the extinction coefficient (k), refractive index (n) and the real and imaginary dielectric constants (ε1, ε2) have been investigated

Organizations of various activities strive to excel and continue in light of the challenges they face, so they seek to have leaders and workers in them for the ingenuity that is reflected in their excellence in work and achievement that is achieved through the adoption of the best modern technological technologies to reach Organizations to the best levels and thus achieve their goals easily and successfully.  The research aims are to know the correlation and impact between organizational proficiency and the dimensions of Organizations excellence (leadership excellence, and distinguish subordinates and excellence in organizational structure) at the Cotton Industries Company through the adoption of a unit of measurement which

The proton-neutron interacting boson model (IBM-2) has been used to make a schematic study of the Ruthenium ( ) isotopes of mass region around with and . For each isotope of the values of the IBM-2 Hamiltonian parameters, which yield an acceptable results for excitation energies in comparison with those of experimental data, have been determined. Fixed values of the effective charges ( ) and of the proton and neutron g factors ( and ) have been chosen for all isotopes under study. The calculated electric quadrupole moments of state, transitions, the magnetic dipole moments transitions and mixing ratios are in reasonable agreement with the experimental data.

This study evaluates the performance of magnetic abrasive finishing (MAF) of aluminum alloy in terms of achieving materials removal (MR). A vertical milling machine is used to perform the finishing process using a developed MAF unit that consists of an inductor made out of a 150 mm long and 20 mm diameter iron core wound with 1500 turns and 0.5 mm copper wire. The commutator and magnetic pole are attached at the top and bottom of the inductor, respectively. The required current is supplied using a DC power supply. The South Pole workpiece is a 100×50×3 mm³ plate of AA 1100 aluminum alloy, whereas the magnetic pole represented the North Pole. Pole rotational speed, applied current, and abrasive finishing time was selected as

Advancements in horizontal drilling technologies are utilized to develop unconventional resources, where reservoir temperatures and pressures are very high. However, the flocculation of bentonite in traditional fluids at high temperature and high pressure (HTHP) environments can lower cuttings transportation efficiency and even result in problems such as stuck pipe, decreased rate of penetration (ROP), accelerated bit wear, high torque, and drag on the drill string, and formation damage. The major purpose of the present research is to investigate the performance of low bentonite content water-based fluids for the hole cleaning operation in horizontal drilling processes. Low bentonite content water-based drilling fluids were formulated by re

The results of this study showed that the tongue of the adult Iraqi domestic cat is divided into three regions of apex, body and root. The dorsal surface of all regions possesses five types of lingual papillae, two mechanical which are filiform and cylindrical papillae, while the other three types are taste papillae which are foliate, fungiform and circumvallate papillae, while these papillae are absent on its ventral surface. The histological examination of all tongue areas revealed that it consisted of three tunica, the tunica mucosa and the tunica submucosa (the lamina propria) and the tunica muscularis. The tunica mucosa consisted of the epithelial lining, which is a stratified squamous epithelial tissue covering the lingual papillae, a

     Zinc oxide films (ZnO) are prepared by an electrolysis technique and without vacuum and then annealed atvarious temperatures (300,400,500)^OC for an hour. The structural analysis performed by X-Ray diffraction (XRD) shows,dominant orientation of this films is plane (101), has a hexagonal structure and  polycrystalline pattern and it was is found that the crystal size increases(24,29) nm at annealing temperatures (300, 400)° C, but the crystal size decreases to (20 nm) at annealing temperature (500 ° C). As the results of a surface nature study of these films showed by examining the atomic force microscope (AFM), the grain  size increases from (60.79 to 88.11) nm, and the surface roughnes