The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

The object of this work is to investigate the effect of the addition of methanol on the shelf life and color characteristics of novolak resin. Different percentages were added and two mechanisms were suggested for the addition. High ortho structure (1, 2-3) novolak resin was prepared and used in the above investigation. Experimental determination using FT-IR and UV-spectroscopy showed that on the addition of 30% of methanol and according to the second mechanism of addition novolak shelf life increased to 12 months without obvious decomposition and color change. It is suggested that methanol plays an important role in the inhabitation of the reactive sites on the resin that are responsible for the oxidation of the polymer when exposed to

Salt stress negatively affects germination and seedling growth. Sorghum cultivars (Bohuth70, Inqath and Rabeh), seed soaking in dry yeast extract (3, 6 and 9 g l-1) in addition to dry seeds and electrical conductivity (4, 10 and 16 dS m-1) were studied. Traits of germination ratio at first and final counts, lengths of radicle and plumule, seedling dry weight and seedling vigour index were studied. The cultivar of Bohuth70 and concentration of yeast extract (9 g l-1) were superior at all studied traits, while all traits values were reduced with increased saline stress. The combination (Bohuth70×9×4) was superior to most other treatments at first and final counts, radicle length and seedling dry weight, while superiority of plumule length a

This article introduces a numerical study on heat exchange and corrosion coefficients of Zinc–water nanofluid stream in a circular tube fitted with swirl generator utilizing CFD emulation. Different  forms of swirl generator which have the following properties of plain twisted tape (PTT) and baffle wings twisted tape (BTT) embeds with various ratio of twisting (y = 2.93, 3.91 and 4.89), baffle inclination angles (β = 0°, - 30° and 30) joined with 1%, 1.5% and 2% volume fraction of ZnO nanofluid were utilized for simulation. The results demonstrated that the heat and friction coefficients conducted by these two forms of vortex generator raised with Reynolds number, twist ratio and baffle inclination angles decreases. Likewise, t

The main objective of this study is to develop predictive models using SPSS software (version 18) for Marshall Test results of asphalt mixtures compacted by Hammer, Gyratory, and Roller compaction. Bulk density of (2.351) gm/cc, at OAC of (4.7) % was obtained as a benchmark after using Marshall Compactor as laboratory compactive effort with 75-blows. Same density was achieved by Roller and Gyratory Compactors using its mix designed methods.

A total of (75) specimens, for Marshall, Gyratory, and Roller Compactors have been prepared, based on OAC of (4.7) % with an additional asphalt contents of more and less than (0.5) % from the optimum value. All specimens have been subjected to Marshall Test. Mathematical model

This research aims to identify how organizational compatibility, which represents the independent variable, affects higher performance, which is considered a dependent variable, given the importance of these variables in industrial organizations and their clear impact on their stability, survival, and growth in the light of changing environmental challenges.  Where the practical research problem was represented by the weakness of awareness of the importance toward organizational compatibility and its dimensions (organizational loyalty, organizational similarity, affiliation or membership, compatibility with goals, and compatibility with values), which is meant by the individual's compatibility with the organization in which he/she w

A field experiment was conducted in Yusufiya sub-district - Mahmudiya township/Baghdad governorate in silty loam texture soil during the spring season of 2020. The experiment included three treatments with three replicates, as the Randomized Complete Block Design (RCBD) was used according to the arrangement of the split design block. The treatments are in the irrigation system, which included surface drip irrigation (T₁) and sprinkler irrigation (T₂). Secondly, the Irrigation levels including the irrigation using 0.70 Pan Evaporation Fraction PEF (I₁), irrigation using 1.00 PEF (I₂), and irrigation using 1.30 PEF (I₃). Coupled with, Pota

    In this paper, we devoted to use circular shape sliding block, in image edge determination. The circular blocks have symmetrical properties in all directions for the mask points around the central mask point. Therefore, the introduced method is efficient to be use in detecting image edges, in all directions curved edges, and lines. The results exhibit a very good performance in detecting image edges, comparing with other edge detectors results.

The organizational culture is an effective control mechanism that dictates the behavior of employees and according to their intellectual and social orientations, so it is considered a more powerful way to control employee orientations and determine their management according to organizational rules and regulations, as it was one of the most important factors determining the performance of organizations, while organizational performance is a measure of what the organization has achieved from the objectives of the scheme To ensure that it faces various changes and remains within the global competition, and to reach that it was necessary to identify the most prominent and most important research problems in knowing the extent of com