The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by day In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and then the realit of training and development in this institution. finally ,we have come into the conclusions and recommendatios ,the most important conclusions is that if the military cadets are trained by acadre from within the institution ,the training costs do not appear.The Iraqi training staff dues not receive any fees for this training. The members are also sent to courses outside the country in order to develop them and raise their competences where the Foreign wages in hard currency for each member trained. The most important recommendations are that human resources is awealth not only for the economic units but for the state itself and all that has been up graded skills led to contribute to economic progress and also stressed the need to train qualified Iraqi cadres outside the country for the purpose of development and benefit from their experience in training associates within the country,in providing the cost of foreign trainer.
This study was conducted in the plant protection department/ College of Agriculture/ University of Baghdad to evaluate the efficiency of physical agents ozone, ultraviolet radiation, microwave for destroying afla produced in corn seeds. An isolate af A.flavus producing Aflatoxin B1 was obtained from plant protection dept. college of Agric. University of Baghdad. Results showed destroy toxin AFLA B1 the effect of radiation microwave in the media of Japex degree 80 and 100 co 57.14% and 85.71%, respectively, and for 20 sec, compared to the treatment comparison 0.00% as found significant differences were apparent between transactions and the treatment of comparison, as and notes the existence of a significant dif
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Viral marketing has become one of the modern strategies adopted by organizations in the marketing of products and services. The idea of viral marketing focuses on the social relations between individuals and groups. As a result of the technological development, most organizations have resorted to using the Internet and its applications and social media to market and promote their products. To reach the largest number of consumers to display their products and services in many ways, including text, audio, visual or video and thus affect the behavior of the consumer.
The problem of the study was the following question (do viral marketing technologies have an impact on consumer behavior?)
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The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi
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A laboratory experiment was carried out during winter season of 2021 in the Seed Technology Laboratory- College of Agricultural Engineering Sciences/ University of Baghdad, to find out the allopathic effects of aerobic and terrestrial aqueous extracts of Artemisia vulgaris L. on the seed germination and seedling growth of linseed. A factorial experiment according to a completely randomized design (CRD)at three replicates was used; the first factor in clouded type of aqueous extract for two plant parts which were aerobic (stems and leaves) and terrestrial (root and rhizomes), while the second factor included five concentrations
... Show MoreThe study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.
So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina
... Show MoreRandom laser gain media is synthesized with different types of dye at the same concentration (1×10-3 M) as an active material and silicon dioxide NPs (silica SiO2) as scatter centers through the Sol-Gel technique. The prepared samples are tested with UV–Vis spectroscopy, Fluorescence Spectroscopy, Field Emission Scanning Electron Microscopy (FESEM), and Energy Dispersive X-ray Diffraction (EDX). The end result demonstrates that doped dyes with silica nanoparticles at a concentration of 0.0016 mol/ml have lower absorbance and higher fluorescence spectra than pure dyes. FESEM scans revealed that the morphology of nanocrystalline silica is clusters of nano-sized spherical particles in the range (25-67) nm. It is con
... Show MoreABSTRACT Background: One of the major problems of all ceramic restorations is their probable fracture against the occlusal forces. The objective of this in vitro study was to evaluate the effect of two gingival finishing lines (90°shoulder and deep chamfer) on the fracture resistance of full contour CAD/CAM and heat press all-ceramic crowns. Materials and Methods: Thirty two maxillary first premolars were prepared to receive full contour CAD/CAM (zolid) and heat press (Cergo Kiss) ceramic crowns using a special paralleling device (Parallel-A-Prep). The teeth were divided into four groups according to the type of finishing line prepared. Each crown was cemented to its corresponding tooth using self-etch, self-adhesive dual cure resin ceme
... Show MoreThe Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry
Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was use
... Show MoreResearch includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.
The importance of research Focus on the evaluation of received projects from contractors executing the projec
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