The concept of training is no longer traditionally understood Limited organize traditional training courses, but has become a strategic choice in the investment and development of human resources system, attic trying to find the answer to the core problem of the study which

is the extent to which the training process, the traditional form that meets the needs of the company the development of intellectual capital.This research aimstostatementof the impact dimensions the training process(training role, support or top management , training programs, modern technology)of the in components Intellectual Capital(Human Capital, Structural Capital, Customer Capital) and provide the top management of the Company for the development of sci

Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen

This research deals with the attitude of oil press towards oil industry in the world and the extent of their concerns with the stages of oil industry relating to the abundance of oil and natural gas, as it is an international strategic and complementary industry. The researcher uses the survey method for content analysis of the initial article and the press news for two: years (2011-2012). The results if the study are as follows
1- Oil press is concerned with developing and the stages of the Arabic oil industry in the interest of OAPEC in the first place.
2- It is concerned with exploring, extracting, and marketing oil in the first place, then with refining operations in refineries and petrochemical plants in the second place, an

The aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa),  The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an

      Entomopathogenic fungi can be ideal for the biocontrol of cockroaches since it is environment-friendly microbial pesticide. Susceptibility of second and fourth instar of nymphs and adults of the brown banded cockroach, Supella longipalpa (F.) (Blattodea: Blattellidae) to the entomopathogenic fungi Beauveria bassiana (Bals.) Vuill. at two concentrations 1x 107 and 1x 108 spore/ml was evaluated. Fungus was tested by using two different methods: bait and direct contact. Mortality was monitored after 3, 5 and 7 days’ post exposure. Direct contact of B. bassiana at concentration 1x 107 spore/ml produced mortality on adults 82.76% and for fourth and second instar of nymphs 82.76 and 93.10% after 7 daysâ

This study aimed to manufacture an innovative device that enables the player to walk after the operation and improves the functional efficiency through the improvement in the range of motion as well as the improvement in the size of the muscles working on the knee joint. The research, the study population consisted of players with severing the anterior cruciate ligament of the advanced soccer players, and the number of the research sample was (5) injured for the control sample and (5) for the experimental sample in Abu Ghraib Hospital and some rehabilitation centers for a period of six months, and the pre-tests were conducted after two weeks of The cruciate ligament surgery was performed, and the innovative device was used for the e

ليكاند ازو جديد. 4-((3-formyl-2-hydroxyphenyl)diazenyl)-N-(5-methylisoxazol-3-yl)benzenesulfonamide, الليكاند المحضر استعمل لتحضير معقدات من ايونات معادن مختلفة مثل الكروم الثلاثي والمنغنيز الثنائي والحديد الثلاثي  والبلاديوم الثنائي بنسب مولية (1:1) ( ليكاند : فلز) نتائج التشخيص للمركبات يتقنيات مطيافية الاشعة فوق البنفسجية الاشعة تحت الحمراء الرنين النووي المغناطيسي البروتوني والكربوني وطيف الكتلة والتحليل الدقيق للعناصر ومحتوى الفلز وال

   One hundred and twenty eight currency notes samples 250, 500, and 1000 Iraqi Dinars (ID) values were collected from students, markets, banks, and hospitals in Erbil city , Iraq. The results showed that all collected samples were contaminated with one or more bacteria and fungi  species representing 100% contamination and none from the new (control) notes. Seventeen bacterial species and twelve fungal species were isolated, which include Staphylococcus aureus (83.3%), Streptococcus pyogenes (83.3%), Pseudomonas species (83.3%), Aspergillus niger (83.3%), Klebsiella species (75%), Staphylococcus epidermidis (66.6%), and Escherichia coli (66.6%) being the most prevalent. The lower values of currency notes (250 ID and 500 I

The study aimed to identify the awareness degree of teacher students in the department of Arabic language and their supervisors at Al-aqsa University for their future roles in the age of knowledge. To achieve this objective, descriptive- analytical approach was used. The instruments of this study were two questionnaires: first one consist of (20) item for teacher students, and the second consist of (27) item for educational supervisors which covered three roles: professional, technological, and humanitarian. The sample was (120) student selected randomly, and (39) supervisors of Arabic language. The result revealed that the mean of degree awareness of teacher students and their supervisors of future role are (3.857), (3.472) respectively

Functional strength is one of the most important elements of physical preparation and an important physical characteristic in our daily life in general and sports training in particular, as it is the most influential characteristic in all sporting events, which the athlete must possess in order to reach the highest levels and achieve the best results.  The research aimed to prepare functional strength training exercises According to the gradual increase in load in the development of some physical abilities and achievement for men's 100 meter competition runners , And to identify the effect of functional strength training according to the gradual increase in load in developing some physical abilities and achievement for men’s 100-