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

The reduction in the rivers capacity is one the most important issue to give the decision maker an idea during the flood season. The study area included the rivers of the Al Atshan, Al Sabeel and Euphrates, which are surveyed with a length of 21, 5 and 20 km respectively. The Euphrates , the Atshan and Al Sabeel rivers were simulated by using HEC-RAS 5.0.3 software to study the real condition within the city of Assamawa. As well as the simulation was implemented by modifying the cross sections of the Euphrates and Al Sabeel rivers to increase their capacity to 1300 and 1200 m3/s respectively which are a flood discharges100 year return periods. The results showed that the maximum discharge capacity under real conditions o

If the living nations take care of the lives of their great people and their elderly, they will have the statues, build memorials and teach them their lives for generations, because they see this as support for their civilizations and to build their vocation. Their work, their knowledge, and their walk are living models that lead them to progress and happiness and achieve their desired good.
   And Imam Ali bin Hussein carpet (), which came as a real extension of the school of the Prophet Muhammad Muhammad bin Abdullah () and the school of his grandfather Ali bin Abi Talib ().
   For this purpose, this research sheds light on the educational curriculum when the Imam of the carpet (peace be upo

The polymeric hydrogels composed of poly vinyl alcohol (m.wt 72000) and glutaraldehyde(5%,8% and 10%) , have been thermally prepared for the purpose of studying their swelling and drug release behavior . The swelling ratio was measured for all the hydrogel samples at 37°C, in three different media pH (1.2, 4.7 and 6.8) as a function of time. The results show that the maximum swelling ratios were arranged as follows :pH =6.8 > pH =4.7 > pH =1.2 hydrogels cross linked PVA showed a typical pH responsive behavior such as high pH has maximum swelling while low pH shows minimum swelling.

The present paper deals with prepared of ternary Se80-xTe20Gex system alloys and thin films. The XRD analysis improved that the amorphous structure of alloys and thin films for ternary Se80-xTe20Gex (at x=10and 20at.%Ge) which prepared by thermal evaporation techniques with thickness 250 nm. The optical energy gap measurements show that the optical energy gap decreases with increasing of (Ge) content from (1.7 to 1.47 eV)
It is found that the optical constants, such as refractive
index ,extinction coefficient, real and imaginary dielectric
constant are non systematic with increasing of Ge contents
and annealing temperatures

Ten isolates were collected from different clinical sources from laboratory in medicine century . These isolates were belonging to the genus Salmonella depending on morphological and biochemical tests . The antibiotic scussptibility tests against 10 antibiotics were examined , and it was found that the 60% isolates have multiple resistant to antibiotic ,(70%) of isolates were resistant to ampicillin,(50%) were resistant to augmentin ,(40%) were resistant to ceftriaxone ,(20%) were resistant to cefotaxime and (10%) were resistant to ciprofloxacin and tetracycline while all isolates showed sensitivity to piperacillin, imipenem, amikacin and erythromycin .The ability of Salmonela isolates to produce ?-lactamase enzymes were tested usin