The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

1. Did the intellectual capital value specific financial and

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The most famous thing a person does is talk. He loves and hates, and continues with it confirming relationships, and with it, too, comes out of disbelief into faith. Marry a word and separate with a word. He reaches the top of the heavens with a kind word, with which he will gain the pleasure of God, and the Lord of a word that the servant speaks to which God writes with our pleasure or throws him on his face in the fire. Emotions are inflamed, the United Nations is intensified with a word, and relations between states and war continue with a word.

What comes out of a person’s mouth is a translator that expresses the repository of his conscience and reveals the place of his bed, for it is evidence of

Abstract

The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program

This research aims to study the impact of strategic information systems on the development of intellectual capital in the Public Shareholding Electricity Distribution Company in the Hashemite Kingdom of Jordan. To achieve the objectives of the study, a questionnaire was developed for the purpose of data collection, as the number of valid questionnaires for analysis was about (135), and SPSS and AMOS 0.26 software was used to analyze the collected data. The study found out that the respondents' perceptions of the level of importance of strategic information systems and the level of importance of intellectual capital were high, and that the relational capital has ranked as first, followed by structural capital, and h

This study included the isolation and diagnosis of Pseudomonas aeruginosa from cases of burns samples. 100 samples were collected from resident patients at Al-Kindi Teaching Hospital, who suffer from different types of burns. Pseudomonas aeruginosa was isolated and diagnosed with 39% of the total samples. The cold and hot aqueous and alcoholic extract of flaxseeds oil was prepared and its inhibitory efficacy has been studied on the growth of isolated Pseudomonas aeruginosa. It is revealed that both extracts of flaxseeds oil had a high inhibitory effect on Pseudomonas aeruginosa growth. The Minimum Inhibitory Concentration (MIC) of flaxseed oil on the studied bacteria was also estimated, which was 25 mg/ml. In conclusion, the efficacy of fla

This paper aims to improve the voltage profile using the Static Synchronous Compensator (STATCOM) in the power system in the Kurdistan Region for all weak buses. Power System Simulation studied it for Engineers (PSS\E) software version 33.0 to apply the Newton-Raphson (NR) method. All bus voltages were recorded and compared with the Kurdistan region grid index (0.95≤V ≤1.05), simulating the power system and finding the optimal size and suitable location of Static Synchronous Compensator (STATCOM)for bus voltage improvement at the weakest buses. It shows that Soran and New Koya substations are the best placement for adding STATCOM with the sizes 20 MVAR and 40 MVAR. After adding STATCOM with the sizes [20MVAR and 40MV

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

Let R be a commutative ring with identity and M be a unitary R- module. We shall say that M is a primary multiplication module if every primary submodule of M is a multiplication submodule of M. Some of the properties of this concept will be investigated. The main results of this paper are, for modules M and N, we have M N and HomR (M, N) are primary multiplications R-modules under certain assumptions.

The main goal of this paper is to introduce and study a new concept named d^*-supplemented which can be considered as a generalization of W- supplemented modules and d-hollow module. Also, we introduce a d^*-supplement submodule. Many relationships of d^*-supplemented modules are studied. Especially, we give characterizations of d^*-supplemented modules and relationship between this kind of modules and other kind modules for example every d-hollow (d-local) module is d^*-supplemented and by an example we show that the converse is not true.