For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

          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

Background: Urinary incontinence (UI) is a common disorder that affects women of various ages and impacts all aspects of life. This condition negatively influences quality of life. Fractional CO₂ laser (10600nm) is the recent method for treatment of stress urinary incontinence in women. Objectives: The purpose of the study was to evaluate the efficacy and safety of fractional CO₂ laser (10600nm) in the treatment of female stress urinary incontinence. Materials & Methods: This study was done from July 2020 to February 2021conducted at the laser institute for postgraduate studies university of Baghdad, patients collected from a private clinic and the Department of

The body of the actor and its expressive significance is an essential topic in studying acting . it is not only confined to the study of soul and body from philosophical aesthetic perspective , but also to study the conception and mechanism of such a dichotomy followed by theatre directors and theorists , who are highly concerned with the creativity of actors . The researchers believe that such a study would be of benefit for actors as well as others working in theatre .                             

     The study falls into two sections . the first deals with the phi

Modern machine-learning applications require GPUs, and modern platforms can leverage numerous GPUs on one or more machines to increase performance. Contemporary deep-learning models are too huge for CPU or GPU training. Training these models with many GPUs without performance degradation is necessary to train them rapidly and maximize GPU consumption. Thus, training deep convolutional neural networks (DCNN) with multiple GPUs has become necessary for improving training. Therefore, we presented a parallel design and development of an efficient model for enhancing face mask CNN performance and improving resource efficiency. This DCNN model is a parallel training system over multiple GPUs, a multi-core CPU, and a multi-process GPU platform wit

Mobile advertising has become the product of an influential actor in the creation of design ideas that attract the recipient, according to the needs of the society and the interactions of the technological technical age, what the technologies of the mock programs do and what corresponds to the expectations of the recipient, and what the design methods achieve of synchronization and sound in which all The research has found ways to address the most exciting and important snapshots and focus on diversity and diversity, formality, image and color, and what the optical degrees and chromatography achieve sought to attract attention, which contributes from the point of view of the researchers in the field of accuracy, clarity, attention and co

The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?