The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

The grammar structure transforms from its fundamental field to another field that takes new dimensions, and is used in another way in speech that differs from the first one, because the formula basis of the name(Faael) in speech is a (distorted characteristic), and the distorted characteristic indicates the stability and the necessity of the characterized. as this characteristic has changed from its use as a distorted characteristic which was established by the elders. to a use that differs from the first and cannot be overlooked to achieve a new purpose, to be used as plural

This work includes design, implementation and testing of a microcontroller – based spectrum analyzer system. Both hardware and software structures are built to verify the main functions that are required by such system. Their design utilizes the permissible and available tools to achieve the main functions of the system in such a way to be modularly permitting any adaptation for a specific changing in the application environment. The analysis technique, mainly, depends on the Fourier analysis based methods of spectral analysis with the necessary required preconditioning processes. The software required for waveform analysis has been prepared. The spectrum of the waveform has been displayed, and the instrument accuracy has been checked.

The Messengers and the Imam of the God-fearing, Muhammad is God, his family, and all of his companions. As for what comes after... Fainting is one of the involuntary symptoms and states that occur to a person when carrying out his life’s tasks suddenly due to his loss of sense and movement, so he loses consciousness for a period of time that is short or may be long, and the person is held accountable and responsible for every moment of his life. He is required to perform duties specified by Sharia law, such as prayer, fasting, and Hajj...and fainting prevents him from performing these actions. We must consider the opinions of jurists and know the legal implications resulting from it. It was said that a person has a capacity that enable

Compression for color image is now necessary for transmission and storage in the data bases since the color gives a pleasing nature and natural for any object, so three composite techniques based color image compression is implemented to achieve image with high compression, no loss in original image, better performance and good image quality. These techniques are composite stationary wavelet technique (S), composite wavelet technique (W) and composite multi-wavelet technique (M). For the high energy sub-band of the 3 rd level of each composite transform in each composite technique, the compression parameters are calculated. The best composite transform among the 27 types is the three levels of multi-wavelet transform (MMM) in M technique wh

In this research the subject of human ability to change, as it is proven in the Koran , which is proof of the argument against the ability of human change , whether the change in the positive or negative direction .
Here the limits of the research are limited to a study of analysis of human ability to change and this establishes the important of knowing that man has the ability while in the wrong way to change the path to the right path which Gifts and guidance .
The search required three demands and conclusion
- The first required :- is to try the idolaters to take out believers by right .
- The second required :- is to change what is inside the soul as a reason to enter blessings on man .
- The third required :- is good

Autonomous motion planning is important area of robotics research. This type of planning relieves human operator from tedious job of motion planning. This reduces the possibility of human error and increase efficiency of whole process.

This research presents a new algorithm to plan path for autonomous mobile robot based on image processing techniques by using wireless camera that provides the desired image for the unknown environment . The proposed algorithm is applied on this image to obtain a optimal path for the robot. It is based on the observation and analysis of the obstacles that lying in the straight path between the start and the goal point by detecting these obstacles, analyzing and studying their shapes, positions and

Piracy is one of the most important problems faced by sound record producers, because it is a problem that technology, evolves with the development of time and and although piracy is not a new problem, it has received great attention in recent years, because of the means by which (the Internet) and its size result from it, even In many of the ruler, describing it as (the crime of nd she participated in the great the electronic age) aharm it causes to all the groups involved in it producing the sound recording, because there are three categories that contribute to the production of the sound recording, which is (the author of the recorded work, the st who performs the work and the producer who artiperforms an operation Performance recording

For businesses that provide delivery services, the efficiency of the delivery process in terms of punctuality is very important. In addition to increasing customer trust, efficient route management, and selection are required to reduce vehicle fuel costs and expedite delivery. Some small and medium businesses still use conventional methods to manage delivery routes. Decisions to manage delivery schedules and routes do not use any specific methods to expedite the delivery settlement process. This process is inefficient, takes a long time, increases costs and is prone to errors. Therefore, the Dijkstra algorithm has been used to improve the delivery management process. A delivery management system was developed to help managers and drivers