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
Background: Elastomeric chains are one of the most commonly used force delivery systems. They have the ability to exert a continuous force, convenience of use, compatibility to oral environment and cost effectiveness but one of the inherited disadvantages is force degradation. Materials and methods: This in vitro study was designed to evaluate the effect of alcohol presence in mouthwashes on force decay of different configurations of clear elastomeric chains from (Ortho Technology company) which are: closed , short and long under the effect of time at (Initial, 1, 2, 3 and 4 weeks) intervals with exposure to different chemical solutions. A total (540) modules of elastomeric chains of three different types (long, short and closed) trans
... Show MoreEarth dams are constructed mainly from soil. A homogenous earth dam is composed of only one material. The seepage through such dams is quite high. Upstream impervious blanket is one of the methods used to control seepage through the dam foundations. Bennet's method is one of the commonly used methods to design an impervious upstream blanket. Design charts are developed relating the length of blanket, total reservoir head, total base width of the dam (excluding downstream drainage), the coefficient of permeability of the blanket material, blanket thickness, foundation thickness, and coefficient of permeability of the foundation soil, based on the equations governing the Bennet's method for a homogenous earth dam with a blanket of uniform
... Show MoreBackground: The aim of this in vitro study was to evaluate and compare the effect of preheating microleakage among three different filler size composites which include Filtektm Z250 micro hybrid, Z250xt Nano hybrid and nanocomposite Z350xt. in Class II cavity preparation .
Materials and methods: sixty maxillary first premolars were prepared with class II cavities. Samples were divided into three groups according to material used group A (FiltekZ250 micro hybrid). Group B(Z250xt Nano hybrid). Group C (nanocomposite Z350xt)and each group divided into two subgroups of ten teeth according to temperature of composite:
... Show MoreThe research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is
... Show MoreIn this paper, we will provide a proposed method to estimate missing values for the Explanatory variables for Non-Parametric Multiple Regression Model and compare it with the Imputation Arithmetic mean Method, The basis of the idea of this method was based on how to employ the causal relationship between the variables in finding an efficient estimate of the missing value, we rely on the use of the Kernel estimate by Nadaraya – Watson Estimator , and on Least Squared Cross Validation (LSCV) to estimate the Bandwidth, and we use the simulation study to compare between the two methods.
Aeromonas salmonicida is a fish pathogen and recognized to cause a variety of diseases in humans. There are a few information about A.salmonicida in Iraq and there is no any previous molecular study on it. During the period of December 2017 to May 2018; Sixteen isolates of the A. salmonicida were isolated and identified from 300 common carp (Cyprinus carpio) fishes stomach in aquarium of Erbil city/ Iraq by using manual, automated Vitek 2 compact system, and confirmed by PCR using gene TonB-dependent siderophore (364bp). Antimicrobial susceptibility was determined by disk diffusion method and the results found that all isolates 100% susceptible to imipenem, 100% resistant to nalidixic acid and variable resistan
... Show MoreResumen
El presente trabajo nace de una inquietud por la enseñanza del español en Irak a nivel universitario especialmente ante las dificultades que los alumnos árabes en general, e iraquíes en particular, encuentran en su proceso de aprendizaje. Nuestra primera inclinación fue, pues, prestar una atención directa y cercana al alumno como sujeto del aprendizaje, así como a lo que el alumno produce como resultado del mismo. En el presente trabajo pretendemos dotar al estudiante de los conocimientos lingüísticos necesarios para poder interaccionar en una variedad de situaciones y enfrentarse a problemas cotidianos, de manera que desarrolle las destrezas comunicativas que le permitan establecer una co
... Show MoreThis research attempts to shed light on a topic that is considered one of the most important topics of HRMs management, which is the Employee centric approach by examining its philosophy and understanding . To achieve the goal, the research relied on the philosophical analytical method, which is one of the approaches used in theoretical studies. The research reached a set of conclusions, the most important of which are the theoretical studies that addressed this entry in the English language and the lack of it in the Arabic language, according to the researcher's knowledge. The research reached a set of recommendations, the most important of which was that this approach needs more research, analysis and study at the practical and th
... Show Moreتمهيد
غالبا ما يكون تعامل المنظمات المالية والمصرفية مع الزبائن بشكل أساسي مما يتطلب منها جمع كميات هائلة من البيانات عن هؤلاء الزبائن هذا بالإضافة الى ما يرد اليها يوميا من بيانات يجعلها أمام أكداس كبيرة من البيانات تحتاج الى جهود جبارة تحسن التعامل معها والاستفادة منها بما يخدم المنظمة.
ان التعامل اليدوي مع مثل هذه البيانات دون استخدام تقنيات حديثة يبعد المنظمة عن التط
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