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

In the present study, new five polymers of acryloyl chloride have been synthesized by reaction 4-aminoantipyrine with many substituted acid chloride (A-E). Then condensation of polyacryloyl chloride with the product in one step (A-E), in a suitable solvent in the presence amount of (Et3N) to obtain new polyimides(A1-E5). The prepared compounds were characterized by UV. FT-IR, 1H-NMR and 13C-NMR spectroscopy and measuring of other physical properties such as softening point, melting point and solublities.

This work includes two steps of synthesis, the first one is the synthesis of indole which was prepared according to literature of the reaction of phenyl hydrazine with acetaldehyde in glacial acetic acid afforded phenyl hydrazone of acetaldehyde , this product was fused with zinc chloride to give the indole.Reaction of cyclohexanone with phenyl hydrazine using the same procedure for the preparing giving 1,2,3,4-Tetrahydrocarbazole.Second step involved synthesis of a series of (17) of mannich bases derivatives of indole and 1,2,3,4-Tetrahydrocarbazle. Mannich reaction involves the condensation of aldehyde usually formaldehyde with different secondary amine and with compound containing an activated hydrogen.The reaction illustrated by the fo

The interest in calcium phosphates arises from the fact that bones contain a high percentage of mineralized calcium phosphate . In this study, pure and biocompatible hydroxyapatite (HAP) powder was successfully synthesized using hen’s egg shell as calcium source and phosphoric acid by precipitation method.The precipitate obtained was subjected to ripenning process for 24 hours, filtered, air dried, and calcined at temperatures of 400,800,900,and 1000 ºC.
X-Ray diffraction(XRD) technique was used to investigate the formation of HAP powder, XRD results revealed the HAP formation and also indicate no occurrence of secondary phases. Fourier Transform Infrared(FT-IR) spectrum shows the characterstic peaks for phosphate and hydroxyl grou

During a survey on the helminthic parasites of three species of turtles in the north part of Iraq, five species of nematodes were recorded for the first time in Iraq. They were all found in the intestine. These are, Camallanus microcephalus (Dujardin, 1845) recorvered from the turtle Clemmys caspica; Spironoura japonensis (Yamaguti, 1935) from Triopyx eup¬hraticus and Angusticaecum holopterum (Rudolphi, 1819), and Tachygonetria nicollei (Seurat, 1918) from the turtle Testudo graeca. All of the localities and hosts are newly recorded in Iraq.

Adsorption is one of the most important technologies for the treatment of polluted water from dyes. Theaim of this study is to use a low-cost adsorbent for this purpose. A novel and economical adsorbent was used to remove methyl violet dye (MV) from aqueous solutions. This adsorbent was prepared from bean peel, which is an agricultural waste. Batch adsorption experiments were conducted to study the ability of the bean peel adsorbent (BPA) to remove the methyl violet (MV) dye. The effects of different variables, such as weight of the adsorbent, pH of the MV solution, initial concentration of MV, contact time and temperature, on the adsorption behaviour were studied. It was found experimentally that the time required to achieve equilibrium

Several industrial wastewater streams may contain heavy metal ions, which must be effectively removal
before the discharge or reuse of treated waters could take place. In this paper, the removal of copper( II)
by foam flotation from dilute aqueous solutions was investigated at laboratory scale. The effects of
various parameters such as pH, collector and frother concentrations, initial copper concentration, air flow
rate, hole diameter of the gas distributor, and NaCl addition were tested in a bubble column of 6 cm inside
diameter and 120 cm height. Sodium dodecylsulfate (SDS) and Hexadecyl trimethyl ammonium bromide
(HTAB) were used as anionic and cationic surfactant, respectively. Ethanol was used as frothers and the

Polyvinyl alcohol, (PVA) was prepared using polyvinyl acetate emulsion (manufactured by Al-Jihad factory,
That-Al-Sawary Company) as a local raw material. In this investigation, polyvinyl acetate emulsion was converted to
solid form by coagulation the polymer from its emulsion using sodium sulphate salt as coagulant aid, then alcoholyzed
the solid polyvinyl acetate in methanol using sodium hydroxide as catalyst, polyvinyl alcohol produced by this method is
a dry, white to yellow powder.
Three affecting variables on the degree of hydrolysis of PVA were studied, these variable are Catalyst to
polymer weight ratio in the range of 0.01 – 0.06, reaction time in the range of 20 – 90 min, and reaction temperature in
the