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

Electronic Alattarh been studied long flexible factors forming the nucleus of boron in the shell model framework multipolar been identified factors was introduced into the effects of polarization heart in the first place accounts

Used vegetable oil was introduced to transesterfication reaction to produce Biodiesel fuel suitable for diesel engines. Method of production was consisted of filtration, transesterfication, separation and washing. Transesterfication was studied extensively with different operating conditions, temperature range (35-80oC), catalyst concentration (0.5-2 wt. % based on oil), mixing time (30-120 min.) with constant oil/methanol weight ratio 5:1 and mixing speed 1300 rpm. The concentration of Fatty acid methyl esters (Biodiesel) was determined for the transesterficated oil samples, besides of some important physical properties such as specific gravity, viscosity, pour point and flash point. The behavior of methyl esters production and the physica

The ability of pulverized walnut-shell to remove oil from aqueous solutions has been studied. It involves two-phase process which consists of using walnut-shell as a filtering bed for the accumulation and adsorption of oil onto its surface. Up to 96% oil removal from synthetic wastewater samples was achieved while tests results showed that 75% of oil can be removed from the actual wastewater discharged from Al- Duara refinery in the south of Baghdad.

    The family Pholcidae represented by the species Artema doriae )Thorell, 1881) is recorded in Iraq for the first time.So far, 23 families of spiders have been recorded in Iraq.

     In this paper, we add a new family and a description of a species belonging to this family in the checklist of Iraqi spider fauna.

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

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.

Polyphenol oxidase (PPO) is an enzyme containing copper, presents in various fruits and vegetables. It is responsible for the browning reactions when the cells are damaged during handling. The best conditions for extraction of polyphenol oxidase from banana peel was by using an extraction buffer containing phosphate buffer (0.05 M, pH 7), 0.01 M ascorbic acid and 0.5% polyethylene glycol, with extraction ratio 1:4 (w:v) for one minute by using blender. The enzyme activity was measured spectrophotometrically at 425 nm. PPO was studied to prevent the browning of banana peel which results in the loss of their marketability. The aim of this study was to determine the optimum conditions for polyphenol oxidase extraction from banana peel.

Used vegetable oil was introduced to transesterfication reaction to produce Biodiesel fuel suitable for diesel engines. Method of production was consisted of filtration, transesterfication, separation and washing. Transesterfication was studied extensively with different operating conditions, temperature range (35-80o C), catalyst concentration (0.5-2 wt. % based on oil), mixing time (30-120 min.) with constant oil/methanol weight ratio 5:1 and mixing speed 1300 rpm. The concentration of Fatty acid methyl esters (Biodiesel) was determined for the transesterficated oil samples, besides of some important physical properties such as specific gravity, viscosity, pour point and flash point. The behavior of methyl esters production and the