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.
Abstract
Oil is the most important natural resources in Iraq and represents the goal to others as well as Iraqi people. It is gift from God to all Iraqi people now and future. So we must maintain it and invest its revenue that achieve development in country and ensure the next generations' rights in it without external costs or negative externalities from extracted and invested it.
The most problems that we attempt to solve by this research are the exhausted, environmental degradation and theft from next generation that produced with oil contracts between Iraq and foreign companies. From here was th
... Show MoreThe objectives of this study revolve around identifying the extent of funding impact on the future of the printed Iraqi press, and whether it threatens their chances of survival, stating the extent of technological development on the income of the printed newspaper, and identifying the causes of the financial crisis on the newspaper.
This research is classified as descriptive research, and the researcher used the survey method, and adopted the questionnaire of the views of the contactors, in five Iraqi newspapers (morning - extent - time - the way of the people - the call).
The research community included (68) respondents, whereby the comprehensive inventory method was used to define the research community, and the researcher used
The semiconductor ZnO is one of II – VI compound group, it is prepare as thin films by using chemical spray pyrolysis technique; the films are deposited onto glass substrate at 450 °C by using aqueous zinc chloride as a spray solution of molar concentration 0.1 M/L. Sample of the prepared film is irradiating by Gamma ray using CS 137, other sample is annealed at 550°C. The structure of the irradiated and annealed films are analyzed with X-ray diffraction, the results show that the films are polycrystalline in nature with preferred (002) orientation. The general morphology of ZnO films are imaged by using the Atomic Force Microscope (AFM), it constructed from nanostructure with dimensions in order of 77 nm.
The optical properties o
Copper doped Zinc oxide and (n-ZnO / p-Si and n-ZnO: Cu / p-Si) thin films thru thickness (400±20) nm were deposited by thermal evaporation technique onto two substrates. The influence of different Cu percentages (1%,3% and 5%) on ZnO thin film besides hetero junction (ZnO / Si) characteristics were investigated, with X-ray diffractions examination supports ZnO films were poly crystal then hexagonal structural per crystallite size increase from (22.34 to 28.09) nm with increasing Cu ratio. The optical properties display exceptional optically absorptive for 5% Cu dopant with reduced for optically gaps since 3.1 toward 2.7 eV. Hall Effect measurements presented with all films prepared pure and doped have n-types conductive, with a ma
... Show MoreBackground: Smoking is the major environmental risk factor that has been associated with the pathogenesis and progression of periodontal diseases. Interleukin-8 (IL-8), has been associated with the immunopathology of periodontitis. Objectives: To determine the influence of smoking on salivary Interleukin-8 level from smokers and non-smokers with periodontitis and periodontally healthy control subjects.
Materials and Methods: Un-stimulated saliva samples were collected of 90 participants: 30 smokers and 30 non-smokers with chronic periodontitis, as well as 30 periodontally healthy control subjects. The clinical parameters such as the pocket depth, clinical attachment loss, plaque index, and gingiv
... Show MoreIn the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i
... Show MoreReducing the drag force has become one of the most important concerns in the automotive industry. This study concentrated on reducing drag through use of some external modifications of passive flow control, such as vortex generators, rear under body diffuser slices and a rear wing spoiler. The study was performed at inlet velocity (V=10,20,30,40 m/s) which correspond to an incompressible car model length Reynolds numbers (Re=2.62×105, 5.23×105, 7.85×105 and 10.46×105), respectively and we studied their effect on the drag force. We also present a theoretical study finite volume method (FVM) of solvi
