The purpose and goal of the research revolve around the diagnosis of intellectual capital as the logical indicator to study an effective human resource management practice and its influential role in determining the overall quality management of higher education institutions and scientific research in Baghdad.

       To achieve the purpose of the research, an upgraded standard questionnaire was used to collect data and distribute it to the selected sample in a statistical manner from the study population of (5) institutions affiliated with the Ministry of Higher Education and Scientific Resear

The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry

Three types of medical commercial creams Silvazine, Cinolon Tar and Hydroquinon Domina were incorporated in this study. The medical creams were taken directly and placed uniformly on the glass slide. Each type of pharmaceutical was weighed at 1 mg and dispersed on an area of 1x1 cm. This process ensures same thickness for all samples. The creams were analyzed by using double-beam UV/visible spectrophotometer Metertech SP8001. The absorption spectrum for each of samples was measured against wavelength range of 300–700 nm.

Removing hazardous organic pollutants, such as 4-nitrophenol (4-NP) and Congo red (CR) dyes from aqueous media and CO2 from the atmospheric medium remains a significant challenge. Herein, we report a facile in-situ synthetic approach for fabricating CuO-ZnO heterostructure photocatalysts through the surfactant-assisted co-precipitation method. The catalytic results demonstrate that the Cu1O-ZnO photocatalyst exhibits excellent activity under direct sunlight irradiation, owing to the heterostructure formation between the CuO and ZnO. The Cu1O-ZnO photocatalyst showed higher reaction rate constant (k) values of 0.20 min−1 for 4-NP and 0.09 min−1 for CR compared to previous reports. Additionally, efficient CO2 reduction was also achiev

The objective of the research is to evaluate the risk management practices of the variables (risk management structure, risk management methods, key components of risk management) and their relation to the principled behavior of managers behavior(innovation, proactive, risk acceptance) By adopting the questionnaire as a main tool in collecting data from managers in the National and raq insurance companies of (50) officials Department manager, department administrator, unit administrator, and analyzed their answers using the SPSS In calculating arithmetic mean, standard deviation, percentage weight and simple correlation coefficient. The most prominent conclusions were:1.There is a positive trend in the sample in both companies and a high

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

Background: Separation and deboning of artificial teeth from denture bases present a major clinical and labortory problem which affect both the patient and the dentist. The optimal bond strength of artificial teeth with denture base reinforced with nanofillers and flexible denture bases and the effect of thermo cycling should be evaluated. This study was conducted to evaluate and compare the shear bond strength of artificial teeth (acrylic and porcelain) with denture bases reinforced by 5% Zirconium oxide nanofillers and flexible bases under the effect of different surface treatments and thermo cycling and comparing the results with conventional water bath cured denture bases. Material and methods: Two types of artificial teeth; acrylic and

Background: Common and persistent isolate ina the teeth following failed therapy of the root canal is the gram-positive facultative bacterium Enterococcus faecalis and Escherichia coli, which develop biofilm through a complicated process that results in the formation of a biofilm. Enterococcus faecalis and Escherichia coli are significant factors that cause chronic periradicular lesions after root canal therapy. Aim: This study aimed to treat the root canal tooth infected with Escherichia coli and Enterococcus faecalis Methods: In this study biofilm formation was done for Escherichia coli in growth phase cultured in a brain heart broth Enterococcus faecalis and Escherichia coli cultured in Luria-Bertani (LB) infusion medium for 18 hrs. Then

Background: Presence of maxillary sinus septa has been known to be a complicating factor for sinus elevation procedure and implant placement in posterior maxilla. The maxillary sinuses septa are thin walls of cortical bone inside the sinus. They vary in number, location, and height. This study aimed to discover the accuracy of Spiral Computed Tomographic Scan in evaluation the maxillary sinus septa (prevalence, location, height) in subjects with dentate, partially edentulous and completely edentulous maxilla. Material and method: This study included (267) subjects ranged from (20-70 years), (132) male and (135) female divided into three groups, (97) fully dentate group, (102) partially edentulous group and (68) completely edentulous group w