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

Used vegetable oil was introduced to transesterfication reaction to produce Biodiesel fuel suitable for diesel engines. Method of production was consisted of filtration, transesterfication, separation and washing. Transesterfication was studied extensively with different operating conditions, temperature range (35-80oC), catalyst concentration (0.5-2 wt. % based on oil), mixing time (30-120 min.) with constant oil/methanol weight ratio 5:1 and mixing speed 1300 rpm. The concentration of Fatty acid methyl esters (Biodiesel) was determined for the transesterficated oil samples, besides of some important physical properties such as specific gravity, viscosity, pour point and flash point. The behavior of methyl esters production and the phys

Forty isolates of Bacillus spp. were isolated from fifty samples including different source of soil to detect the ability to produce keratinase enzyme in liquid state fermentation, Bacillus (Bs13)was the highest keratinase producer , it was identified as a strain of Bacillus licheniformis. The optimum conditions for keratinase productions were in a media contains keratin 4% (hooves) as a carbon and nitrogen and energy sources, peptone 1% as a secondary nitrogen source with pH 8 , inculums size 1%, and incubated at 37Co for 24 hrs.

           The purpose of this research is to explain the effect of the dropping of three zeroes from Iraqi dinar on the basic role of the dinar and derivative and dynamic in transaction of Iraqi economic. the importance of this research comes from the effect of this operation on the evaluation of the exchange between the individuals of Iraqi society and the other between the Iraqi individuals and the foreign whom use the Iraqi dinar as a tool for exchange also the effect of the operation on the reserves of the Iraqi dinar the results of this research are as the following:-

1-the operation of dropping of zeroes must be associated with increase of the sharing of economic sectors wi

Due to the increased of information existing on the World Wide Web (WWW), the subject of how to extract new and useful knowledge from the log file has gained big interest among researchers in data mining and knowledge discovery topics.
Web miming, which is a subset of data mining divided into three particular ways, web content mining, web structure mining, web usage mining. This paper is interested in server log file, which is belonging to the third category (web usage mining). This file will be analyzed according to the suggested algorithm to extract the behavior of the user. Knowing the behavior is coming from knowing the complete path which is taken from the specific user.
Extracting these types of knowledge required many of KDD

The ability of pulverized walnut-shell to remove oil from aqueous solutions has been studied. It involves two-phase process which consists of using walnut-shell as a filtering bed for the accumulation and adsorption of oil onto its surface. Up to 96% oil removal from synthetic wastewater samples was achieved while tests results showed that 75% of oil can be removed from the actual wastewater discharged from Al- Duara refinery in the south of Baghdad.

Our research which is under the name "Polarization and Communication mechanism in the formation of green industrial products " The problem of the research focuses in identifying what is polarization and its function mechanisms , by displaying the inventive and creative cases of the designer in how to exploit the industrial products and its recycling process to attract the user and recipient by asserting on the values of beauty of the appearance of the industrial product with the attraction Of the user and the recipient with the new function of that product and how its different from the function achieved by the old product , with consideration of nature and its preservation . The results of the research were as following : The designer e