This century is witnessing changes in various fields,which have become a challenge to the enterprises in the contemporary business environment, the most important of which is the importance of measurement and disclosure of the role of knowledge capital in the transition to the knowledge economy, which is no longer the land and labor and physical capital resources the basic. Knowledge-based capital has emerged that provides the enterprise with an area of ​​excellence and enhances its position to achieve competitive advantage. The research tackled the concept, objectives, components and importance of knowledge capital, which is fundamental in knowledge management, creating value added and enhancing competitiveness, as well as an

This paper offers a postcolonial analysis of Sudanese author Tayeb Salih's novel Season of Migration to the North (1966), emphasizing the interplay between indigenous and colonial narratives. The analysis centers on the protagonist, Mustafa Sa'eed, who embodies its essence. The character of Mustafa Saeed represents the intricate interplay between colonial and indigenous elements. This research employs Edward Said's postcolonial concept, Contrapuntal Reading (1993), which underscores the interconnection of the histories of colonizers and the colonized through the portrayal of Mustafa Saeed's character, focusing on the mechanisms of colonial power, such as cultural hegemony, identity manipulation, and the resistance of the colonized.

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

This study aimed to detect Anaplasma phagocytophilum in horses through hematological and molecular tests. The 16S rRNA gene of the Anaplasma phagocytophilum parasite was amplified by polymerase chain reaction (PCR), then sequenced, and subjected to phylogenetic analysis to explore "Equine Granulocytic Anaplasmosis" (EGA) infection in three important gathering race horses areas in Baghdad governorate, Iraq. Blood samples were obtained from 160 horses of varying ages, three breeds, and both sexes, between January and December 2021. Prevalence and risk variables for anaplasmosis were analyzed using statistical odds ratio and chi-square tests. Results demonstrated that clinical anaplasmosis symptoms comprised jaundice, wei

      This research aims at making a comparative survey between the dry season in (2017-2018) and the wet season (2018-2019) in Iraq concerning the variation of rainfall and pressure systems responsible for such a difference. In this paper, seven climatological stations have been selected: Mosul, Kirkuk, Khanaqin, Baghdad, Rutba, Diwaniyah and Basra. Results have shown that the first category of rainfall of the two seasons has recorded a higher number of rainy days in comparison with the second and third categories with a total of 274 day in a dry season and 403 day of a wet season. Further, the total amount of the annual continuous rain is higher than the total of thunderstorms in a dry season as well as in the

Acontaminated ophthalmic solutions represent a potential cause of avoidable ocular infection. This study aimed to determine the magnitude and pattern of microbial contamination of eye drops in out patient at the department of ophthalmology, at Baghdad national hospital, Iraq. Fifty four vials from the out patient clinic were obtained for microbial examination after an average use of 2 weeks. The dropper tip and the residual eye drop were examined for contamination. The specimens were cultured, the number of colonies counted, the organisms identified. Eight (15%)  out of 54 analyzed vials were contaminated , most bacteria identi

This paper shows that there are few studies on errors and difficulties with unstressed pronouns in Spanish. Similarly, when consulting teaching methods, we find that the most consulted texts are ELE manuals. In this sense, the purpose of this paper is to verify the teaching proposal regarding unstressed pronouns in the ELE manuals most used at the Faculty of Languages - University of Baghdad, Iraq. It is urgently needed for ELE teachers in Iraq and students to obtain the most recent ELE manuals, as this will help them teach and learn about unstressed pronouns with texts that contain more didactic and engaging exercises. Furthermore, teachers will be able to plan strategies and lessons for the correct use of these texts.

The study deals with the issue of multi-choice linear mathematical programming. The right side of the constraints will be multi-choice. However, the issue of multi-purpose mathematical programming can not be solved directly through linear or nonlinear techniques. The idea is to transform this matter into a normal linear problem and solve it In this research, a simple technique is introduced that enables us to deal with this issue as regular linear programming. The idea is to introduce a number of binary variables And its use to create a linear combination gives one parameter was used multiple. As well as the options of linear programming model to maximize profits to the General Company for Plastic Industries product irrigation sy

The present study is a hybrid method of studying the effect of plasma on the living tissue by using the image processing technique. This research explains the effect of microwave plasma on the DNA cell using the comet score application, texture analysis image processing and the effect of microwave plasma on the liver using texture analysis image processing. The study was applied on the mice cells. The exposure to the plasma is done by dividing the mice for four groups, each group includes four mice (control group, 20, 50, 90 second exposure to microwave plasma). The exposure to microwave plasma was done with voltage 175v and gas flow on 2 with room temperature; the statistical features are obtained from the comet score images and the textur