The idea of the current research stemmed from the vital role of investment in the development of sustainable human resources, as the research aims to investigate education as a mechanism for investment in human and intellectual capital in the College of Administration and Economics / University of Baghdad, which is a site for conducting the study, and highlights the importance of research through the flow of knowledge experiences of capital Intellectual and human money, which is the source of wealth and pillars of power. The problem of the research was represented by a major question: What is the extent to which the quality of education can be applied as a means of investing in intellectual and human capital? The case study approach was use

The reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal

In this paper we investigated some new properties of π-Armendariz rings and studied the relationships between π-Armendariz rings and central Armendariz rings, nil-Armendariz rings, semicommutative rings, skew Armendariz rings, α-compatible rings and others. We proved that if R is a central Armendariz, then R is π-Armendariz ring. Also we explained how skew Armendariz rings can be ?-Armendariz, for that we proved that if R is a skew Armendariz π-compatible ring, then R is π-Armendariz. Examples are given to illustrate the relations between concepts.

He mentioned in this article the main types of corruption, which are political, moral, financial and administrative. Others may add other types of corruption, such as religious, scientific, media, informational and statistical corruption. At the global level, the focus is largely on financial corruption, although other types of corruption are no less bad than it. Financial corruption can be defined as all financial deviations in violation of general laws or the provisions of regulations, legislation, and procedures regulating the work of the state, private institutions and individuals and applied in state institutions and the private sector in general and inconsistent with the controls and instructions of financial control.

In th

Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

Mammalian cell culture refers to culturing mammalian cells in a medium that provide nutrients for cells to be able to grow in vitro under environment that closely mimic the in vivo conditions. By enabling culturing these cells outside living biological entities, investigation on intra- and intercellular activities and flux; genetic and phenotyping analysis; proteomics, study of toxicology, drug discovery and development can be carried out without manipulation of living animals. In this chapter, detail protocol of media preparation, cell culture maintenance and preservation are elaborated for both types of mammalian cell culture, monolayer or suspension cultures. Determination of number of cells is discussed as well.

Background: Total superficial parotidectomy is the most commonly used approach in excising the tumors that affect the superficial lobe of the parotid gland, whether they're benign or malignant. The aim of the study is to evaluate the benefits and drawbacks of total superficial parotidectomy for parotid gland tumors within five years of follow-up. Patients and methods: Nineteen patients with lateral facial swelling affecting the parotid region were included in this study. All of them operated under general anesthesia with oral endotracheal intubation, where Modified Blair Incision (lazy S incision) was utilized in all cases. Anterograde dissection with facial nerve identification was accomplished with total superficial parotidectomy.

Background: Fetal macrosomia represent a
continuing challenge in obstetrics and increasing in
it's occurrence as well as it is associated with maternal
and perinatal complications.
Objective : To determine the maternal and perinatal
outcome related to fetal macrosomia.
Design: A prospective case control study.
Patients and methods) :10th March-31st May, 2006
A prospective case control study had done over the
period from 10th March to 31st May, 2006 in Al-Batool
maternity teaching hospital in Mosul city .The study
group consisted from 633 singleton alive newborns
with gestational age ≥37weeks weighing 4000 grams
and heavier and mothers of these newborns compared
with control group which consiste

In this paper, we introduce a new concept named St-polyform modules, and show that the class of St-polyform modules is contained properly in the well-known classes; polyform, strongly essentially quasi-Dedekind and ?-nonsingular modules. Various properties of such modules are obtained. Another characterization of St-polyform module is given. An existence of St-polyform submodules in certain class of modules is considered. The relationships of St-polyform with some related concepts are investigated. Furthermore, we introduce other new classes which are; St-semisimple and ?-non St-singular modules, and we verify that the class of St-polyform modules lies between them.