The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

knowledge management and managers have a primary school principals from the standpoint of their assistants M . Dr. Suad Vegetables Abbas Research problem: The administration school require a leader administratively The efficiency and skills of management and knowledge to make it effective in the administration follows the scientific method and knowledge of those who through administrative methods emanating from the trends of modern management in the management of educational , as well as the presence of the leaders of effective management has the knowledge and know-how administrative work and how to deal with others and investment optimized for all of the resources available through the future capable of Orientalism to the extent that ou

Laser is a powerful device that has a wide range of applications in fields ranging from materials science and manufacturing to medicine and fibre optic communications. One remarkable

Recently, increasing material prices coupled with more acute environmental awareness and the implementation of regulation has driven a strong movement toward the adoption of sustainable construction technology. In the pavement industry, using low temperature asphalt mixes and recycled concrete aggregate are viewed as effective engineering solutions to address the challenges posed by climate change and sustainable development. However, to date, no research has investigated these two factors simultaneously for pavement material. This paper reports on initial work which attempts to address this shortcoming. At first, a novel treatment method is used to improve the quality of recycled concrete coarse aggregates. Thereafter, the treated recycled

The aim of the research is to shed light on identifying the extent of the university professor's competencies and their roles in managing and training participants in e-training workshops as a pedagogical point view. The research sample consisted of a group of (30) university professors (lecturers) in the training workshops, in scientific,humanitarian and social disciplines, including (12) a university professor (holding a trainer certificate), , the research methodology is descriptive, and the community is a group of trained participants. (115) participated in (40) e-training workshops organized by the Center for Continuing Education at the University of Baghdad (and the selection of workshops within the researcher's specialization in the

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

Introduction: Carrier-based gutta-percha is an effective method of root canal obturation creating a 3-dimensional filling; however, retrieval of the plastic carrier is relatively difficult, particularly with smaller sizes. The purpose of this study was to develop composite carriers consisting of polyethylene (PE), hydroxyapatite (HA), and strontium oxide (SrO) for carrier-based root canal obturation. Methods: Composite fibers of HA, PE, and SrO were fabricated in the shape of a carrier for delivering gutta-percha (GP) using a melt-extrusion process. The fibers were characterized using infrared spectroscopy and the thermal properties determined using differential scanning calorimetry. The elastic modulus and tensile strength tests were dete