The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

This study was conducted to explore the effects of using ionized water on the productive and physiological performance of Japanese quails (Coturnix japonica). Our study was conducted at a private farm from 20th April, 2016 to 13th July, 2016 (84 d). One hundred 42-day-old Japanese quail chicks were used, divided randomly into 5 groups with 4 replicates. Treatments consisted in a control group (T1 - normal water:), alkaline (T2 - pH 8 and T3 - pH 9), and acidic water (T4 - pH 6 and T5 - pH 5). All birds were fed a balanced diet of energy and protein. The egg production ratio, egg weight, cumulative number of eggs, egg mass, feed conversion ratio, productivity per hen per week, and effects on plasma lipids, uric acid, glucose, calcium, and ph

The Khabour reservoir, Ordovician, Lower Paleozoic, Akkas gas field which is considered one of the main sandstone reservoirs in the west of Iraq. Researchers face difficulties in recognizing sandstone reservoirs since they are virtually always tight and heterogeneous. This paper is associated with the geological modeling of a gas-bearing reservoir that containing condensate appears while production when bottom hole pressure declines below the dew point. By defining the lithology and evaluating the petrophysical parameters of this complicated reservoir, a geological model for the reservoir is being built by using CMG BUILDER software (GEM tool) to create a static model. The petrophysical properties of a reservoir were computed using

This study was conducted in the poultry field of the Department of Animal Production - Faculty of Agriculture - University of Baghdad (Abu Ghraib) for the period from 28/9/2017 to 9/11/2017 for a period of six weeks (42 days), was used in the experiment 300 chick of broiler (Ross 308) one day old. The aim of this study was to effect of adding supplementing different levels of bee pollen (0, 250, 500, 750 and 1000) gm/100kg on Productive Performance. The chicks were randomly distributed in to five treatments, T1 control (without any addition), (T2, T3, T4 and T5) adding bee pollen in the diet 250, 500, 750 and 1000 gm/100kg respectively. The results showed that bee pollen in the diet level 1000 gm/100 kg led to significant increase in the we

— In light of the pandemic that has swept the world, the use of e-learning in educational institutions has become an urgent necessity for continued knowledge communication with students. Educational institutions can benefit from the free tools that Google provide and from these applications, Google classroom which is characterized by ease of use, but the efficiency of using Google classroom is affected by several variables not studied in previous studies Clearly, this study aimed to identify the use of Google classroom as a system for managing e-learning and the factors affecting the performance of students and lecturer. The data of this study were collected from 219 members of the faculty and students at the College of Administra

In this research we have tackled the role of Talent management (as a private variable) within (the Talent attraction, the Talent management performance, Talent development and Talent retention) on strategic performance reinforcement ( accredited variable) within its dimensions ( financial perspective, costumer perspective, internal operations perspective and learning and development perspective). The research conducted on sample of some college teachers from two of Sumer's colleges. The research problem represented by the broad organization's competition as well as universities; which led these colleges to investigate it's skillful human staff to meet it's strategic performance. 

To meet the aims of

The work of this paper is an investigation to improve the condenser performance of the automobile air conditioning system by enhancing the air-side heat transfer from the condenser through the use of an air guide net installed in front of the condenser face which is basically an aluminum plate having a circular entrance shape for the air passage.  The A/C system was examined under two types of test. The first test was conducted the air guide net, while the second was done with the air guide net. The performances of the A/C system under these tests were compared. For the second type of test, the experiment was carried out with three different size of air guide net, three different circular diameters (2, 3 and 3.5 cm) a