Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more r

  An experiment was carried out by using pots in kalar horticulture station/ Sulaimani province on soil which is talken form on once region field in the seasoning growth(20062007). The objective was to study interaction of different levels from urea fertilizer (zero, 0.20, 0.40, 0.80 gm / 4 kg soil in pot). These levels were equal to (zero, 25, 50, 100, kg uera / D) and super phosphate levels (zero, 0.24, 0.48, gm / 4 kg soil in pot).These levels were equal to(zero, 30, 60, kg / D) in morphological and physiological characteristies (ex. dry weight, leaf area, absolute growth rate, protein percentage, and chlorophyll content) of Ipa (95) wheat variety. This experiment was carried out by completely Randomized Design (C. R. D.). Re

The current study presents an experimental investigation of heat transfer and flow characteristic for subcooled flow boiling of deionized water in the microchannel heat sink. The test section consisted of a single microchannel having 300μm wide nominal dimensions and 300μm height (hydraulic diameter of 300μm). The test section formed of oxygen-free copper with 72mm length and 12mm width. Experimental operation conditions spanned the heat flux (78-800) kW/m², mass flux (1700 and 2100) kg/m².s at 31˚C subcooled inlet temperature. The boiling heat transfer coefficient is measured and compared with existing correlations. Also, the experimental pressure drop is measured and compared with microscale p

Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

Аннотация

      В статье считается национально-культурная специфика и языковое изменчивость выражения заключений в художественном тексте. В настоящее время в изучении художественного текста существует множество взаимодополняющих подходов и концепций, которые способствуют лучшему пониманию его языковых и культурных аспектов. Художественный текст как «воспроизведение» и от

The period of the reign of King Ghazi saw many disorders in most parts of the country and the management disrupted and imbalanced, besides tribal unrests and political conflict and collision with British interests, Such as bad management in some regions and loss of government control over some administrative units, due to the position of the weak governments towards these problems, so it was necessary to change these Governments and Ministers to solve such problems. In contrast, the Iraqi government has focused on the army as the basis for a strong state and the protector on the existence of an external threat for the safety of the country, King Ghazi has helped in the development of competencies of the military, bringing the officers ex

The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

 Research in the field of biometric simulation is in the design of various and various industrial products, but it still needs new studies and research that are compatible with scientific and technological development, especially in the field of computing. Recognition, deduction, and simulation of nature, for example, the use of animal bones as tools in cutting, hunting or fighting, in addition to the use of animal drawings in cave drawings as symbols of strength, as well as dance movements and face painting to simulate the natural reality that surrounds humans. This trend developed to include simulation of nature in the formal and functional aspect to reach To vocabulary and solutions that help man in his daily life, the research probl