The importance of this research is due to its importance goals, Which are about the attempt of researchers to investigate the probability of depending on businesses^, environments to transform organizations^, performance in away that enhance the leading  role of organizations  in their environments , and through views of a number of the staff working in the foundation of technical institutes in Mosul.  .

     After deciding the methodology of the study that ,in one hand ,performs the goals of the study , and achieving a suitable theoretical framework to present the concepts of businesses^, environments and the leadin

The most important issue that 21-century in knowledge organization try successfully to face and solve is the determination of the ways and the processes through which they can measure and assess the intellectual capital (IC). In spite of the importance of the human capital in the knowledge organization, The accounting as an information systems, does not give a great deal of consideration to the human capital, and does not treat investment in it as an original factor, but it shows it on the base of salaries and payrolls that is appears in the financial statements as a revenue expenditure. As a result of that the financial statement are not a true expression of the actual status and then some of the decisions taken under the present circum

This study takes its importance in the area of systemic and historical
studies because it stands on presenting such aspects from the systematic
respect and now Ibn AL-Jouzy dealt with the text of this subject and how he
was exact in telling them.
Therefore, this study sheds light on the important aspects of this
method in his book through reading and studying such texts whether they had
direct or indirect relationship with this subject.
This study is not an easy task since it is based on contriving the
intellectual aspects in the methods of lbn AL-Jouzy and how he deals with the
text of this subject in its hygienic, natural and geographical aspects in
constructing a historical method in most scripts, the gen

In despite of the expansion of using the dummy variables as a explanatory variables, but their using as a dependent variables is still limited, and the reason of that may be return to may problems when using dummy variables as a dependent variables. the study aimed to using the quality Response Models to Measuring Efficiency of cows farms by random sample including (19) farm from (Abi gherak district). The study estimating the transcendental logarithmic production function by using stochastic frontier Analysis (SFA) to interpret the relation between the return achieved from the cows farms as a dependent variables and each of labor and capital as an independent variables. the function indicates that increasing in labor by (100%) will

Hard water does not pose a threat to human health but may cause precipitation of soap or results stone in the boilers. These reactions are caused by the high concentrations of Ca and Mg. In the industry they are undesirable because of higher fuel consumption for industrial use .Electromagnetic polarization water treatment is a method which can be used for increasing the precipitation of Ca ²⁺ and CO₃ ^2- ions in hard water to form CaCO₃ which leads to decrease the water hardness is research has been conducted by changing the number of coil turns and voltage of the system. The spectroscopy electron microscope was used for imaging the produced crystals. Results of the investigation indicated that

Imidacloprid is systemic insecticide (1-[(6-chloro-3-pyridinyl) methyl]-N-nitro-2-imidazolidinimine) and the world’s most widely used has significant efficacy against a broad variety of pests and a unique mode of action by using it spreader and irrigation. The persistence of this pesticide in the soil means that it causes environmental damage that must be cleaned up. In this study collected and identified the best bacteria isolate that breakdown imidacloprid from the Plant Protection Director in Baghdad, which has been using neonicotinoid pesticides for years in their own greenhouse for pest control. Using high-performance liquid chromatography HPLC to measuring the residual concentrations of imidacloprid in MSM media at a concentration o