Purpose/objective:

1 - To explain the financial impact of the activities and areas of human resources management and the adoption of the methodology for estimating costs on the basis of conduct and statement of how to assess costs and benefits of human resource activities.

2 - Measuring  human capital, and its impact on the financial statements.

Design/methodology/approach:

 Concentrated dimensions of the research paper's lack of financial statements prepared by the organizations for information mandated human resource its components of the three (attraction - development

Abstract:

Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominen

The aim of this research is to identify the effect of Webinar technique on digital culture in the College of Education for pure sciences at Ibin Haitham, University of Baghdad. The research samples consisted of (68) male and female students from the Chemistry Department who are following classes during the (2019- 2020) academic year. The samples represent (42%) of the total number of (162) students split into control and experimental groups. For this purpose, the scientific contents for testing were determined. The experimental part is based on analysis of the results from experiments in (preliminary standard solutions, refractive index, Beer-Lambert law). To achieve the aim of the research in testing the measure of student's digital cultur

        Urban land price is the primary indicator of land development in urban areas. Land prices in holly cities have rapidly increased due to tourism and religious activities. Public agencies are usually facing challenges in managing land prices in religious areas. Therefore, they require developed models or tools to understand land prices within religious cities. Predicting land prices can efficiently retain future management and develop urban lands within religious cities. This study proposed a new methodology to predict urban land prices within holy cities. The methodology is based on two models, Linear Regression (LR) and Support Vector Regression (SVR), and nine variables (land price, land area,

The phytoremediation technique has become very efficient for treating soil contaminated with heavy metals. In this study, a pot experiment was conducted where the Dodonaea plant (known as hops) was grown, and soil previously contaminated with metals (Zn, Ni, Cd) was added at concentrations 100, 50, 0 mg·kg-1 for Ni and Zn, and at concentrations of 0, 5, 10 mg·kg-1 for cadmium. Irrigation was done within the limits of the field capacity of the soil. Cadmium, nickel and zinc was estimated in the soil to find out the capacity of plants to the absorption of heavy and contaminated metals by using bioconcentration factors (BCFs), bioaccumulation coefficient (BAC) and translocation factor (TF). Additionally, BCF values of both Ni and Zn were l

Enhancing quality image fusion was proposed using new algorithms in auto-focus image fusion. The first algorithm is based on determining the standard deviation to combine two images. The second algorithm concentrates on the contrast at edge points and correlation method as the criteria parameter for the resulted image quality. This algorithm considers three blocks with different sizes at the homogenous region and moves it 10 pixels within the same homogenous region. These blocks examine the statistical properties of the block and decide automatically the next step. The resulted combined image is better in the contras

The objective of this study was to isolate and identify the asparaginase-producing bacteria, then purify and characterize the enzyme in order to investigate their properties in the future. Fifteen local bacterial isolates were isolated from various sites in the city of Baghdad, identified by conventional morphological and biochemical procedures, and confirmed using vitek 2 methods, and submitted to primary screening processes for asparaginase production. For secondary screening, eight isolates with the greatest yellow zone ability on a specific solid medium were chosen. Bacillus sp. was reported to have the highest enzyme production (7.5 U/mg proteins). After 24 hours of incubation, submerged fermentation yielded optimal conditi