The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The study were getting to many results as bellow :the intellectual capital in the small and intermediate projects are correlations and effect in the performance of The managements of Iraqi small and intermediate projects have the ability the employment human resources as support for their role in performance whether treated customers but it was not active in employment of human capital money by depending the scope of major measurements and financial reports were showed the small and intermediate projects managements in Iraq the changes that happened have employed the variability that happened and effects with human capital that cause increasing the positive change that depending on events . The most directions were in necessity for the investment projects managements for small and intermediate projects because the good relation of positive changes between human performances and capital were the changes of projects increasing and the support for performance aspects in the necessity to activate and supporting financial axis's
In this work silicon solar cell has been used with semicircular grooves to improve its efficiency by reducing reflection of rays and increasing optical path through the cell. Software program for optical design (zemax) has been used by ray tracing mode to evaluate prototype efficiency when using detector beneath the cell. The prototype has aspect ratio (A.R=0.2) which is the best efficiency at incident angle (ϴ=0ͦ) and the best acceptance angle (ϴ=50ͦ).
The technological developments in the field of communication have witnessed considerable impact in the variables which exist in following up and conveying the events which link it’s meaning to political implications. This makes a number of satellite channels depend on the techniques of propaganda and use them in the news bulletins to achieve political aims and ends related to its formational directives where those channels allotted a considerable time in its programming transmission map to concentrate on the security and political status to complete the image of the informational scene according to the logic of its propaganda and styles in processing news for daily events.The technological developments in the field of communication hav
... Show MoreThe research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.
Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust
... Show MoreThis work was carried out at the Glass House at the Faculty of Agriculture/ Anbar University in the period between 2016 to 2017 Nano-iron and dry yeast extract were added to evaluate the response of maize productivity. Three concentrations of nano-iron, 0, 50, and 100 mg, were sprayed on the leaves The yeast extract of three concentrations 0, 100 and 150 grams per liter were sprayed on the leaves. The results showed the superiority of the treatments that were sprayed with nanoparticles with the highest rate of chlorophyll, the seed protein ratio and the percentage of seed oil. Significant levels were also recorded when spraying the plants with dry yeast extract. The interactions of 100 mg of nanotube and 150 g / l dry yeast extract chara
... Show MoreIn parallel with the shell model using the harmonic oscillator's single-particle wave functions, the Hartree-Fock approximation was also used to calculate the neutron skin thickness, the mirror charge radii, and the differences in proton radii for 13O-13B and 13N-13C mirror nuclei. The calculations were done for both mirror nuclei in the psdpn model space. Depending on the type of potential used, the calculated values of skin thickness are affected. The symmetry energy and the symmetry energy's slope at nuclear saturation density were also determined, and the ratio of the density to the saturation density of nuclear matter and the symmetry energy has a nearly linear correlation. The mirror ener
... Show MoreThis paper investigates a new approach to the rapid control of an upper limb exoskeleton actuator. We used a mathematical model and motion measurements of a human arm to estimate joint torque as a means to control the exoskeleton’s actuator. The proposed arm model is based on a two-pendulum configuration and is used to obtain instantaneous joint torques which are then passed into control law to regulate the actuator torque. Nine subjects volunteered to take part in the experimental protocol, in which inertial measurement units (IMUs) and a digital goniometer were used to measure and estimate the torque profiles. To validate the control law, a Simscape model was developed to simulate the arm model and control law in which measurem
... Show MoreBackground: An injury to both the primary and permanent teeth and the supporting structures is one of the most common dental problems seen in children. Splinting is usually difficult or impossible to perform in the primary dentition (due to diminutive room size and lack of patient cooperation). Healing must, therefore, occur despite mobility at the fracture line, usually resulting in interposition of connective tissue. In some instances, infection will occur in the coronal pulp. The present study reported a case of trauma to the anterior primary teeth and alveolar bone in a four year old child. The trauma has caused fracture to the crowns and roots of the primary anterior teeth. The following case was managed in a procedure that may
... Show MoreThe two i nsecticides Nogos and Sumicidin were tested for their activity against larvae and eggs of Culex pipiens under laboratory conditi on.
Third instar larvae were exposed for 24, 48 and 72. hrs to five concentrations each insecticide test: 0.0005, 0.005, 0.05, 0.5 and 1.0 ppm. The same concentrations were used to test the eggs hatching.
The results showed that Nogos was more effective than Sumicidin. This insecticide (Nogos) demonstrated larval mortal ities (94%) after
24 brs and (9
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