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

In this study, an analysis of the synoptic characteristics, causes and mechanisms of Kahlaa tornado event was carried out. This tornado occurred on 10:30 UTC (1:30 pm Iraq Local Time) on 14 April 2016 to the north of Kahlaa town in Maysan governorate. We analyzed surface and upper charts, weather conditions, the damage indices, the dynamical features and the instability of the tornado. The analysis showed that there was a low pressure system which was an extension of the Monsoon low in addition to a supercell thunderstorm and a jet stream aloft. The cold trough and high relative vorticity at 500 hPa level, the humid warm wind blowing from the south and the dry cold wind from the north contributed to the initiation of the tornado. Accordi

يجترح الشاعر والت ويتمان انعطافة شعرية لعلاقة الانسان، جسدا وروحا، مع العالم. فهو يستقي الهامه في كتابته لمرثاته (عندما اينع الليلك اخيرا في فناء الدار) من مصادر جمالية واخرى سياسية. ولعل ابرزها تأثره بفكرة الروح الكوني كما جرى طرحها في سياق فلسفة التسامي الامريكية. يظهر ذلك جليا في قصائده التي تتخذ من تماهي روح الانسان مع الطبيعة موضوعة لها. ان فكرة الروح الكوني تلقي ههنا بظلالها على الرتب الانسانية التي

The study aims to develop the awareness of the criteria for judging electronic educational materials among students of educational qualification at Dhofar University over spreading the Corona pandemic through a program based on mini-educational units. The study was applied to (18) students studying Teaching diploma at Dhofar University for the academic year 2020-2021, and their number. They were chosen intentionally. The study resulted in reaching a list of criteria for judging electronic educational materials, roughly (18) criteria in the selection themes and (15) criteria in the use theme. The level of awareness of the sample members with the criteria for selecting and using electronic educational materials and the effectiveness of the

We have investigated in this research, the contents of the electronic cigarette (Viber) and the emergence of the phenomenon of electronic smoking (vibing) were discussed, although the topic of smoking is one of the oldest topics on which many articles and research have been conducted, electronic smoking has not been studied according to statistical scientific research, we tried in this research to identify the concept of electronic smoking to sample the studied data and to deal with it in a scientific way. This research included conducting a statistical analysis using the factor analysis of a sample taken randomly from some colleges in Bab Al-medium in Baghdad with a size of (70) views where  (КМО) and a (bartlett) tests

The present study aims to identify the most and the least common teaching practices among faculty members in Northern Border University according to brain-based learning theory, as well as to identify the effect of sex, qualifications, faculty type, and years of experiences in teaching practices. The study sample consisted of (199) participants divided into 100 males and 99 females. The study results revealed that the most teaching practice among the study sample was ‘I am trying to create an Environment of encouragement and support within the classroom which found to be (4.4623). As for the least teaching practice was ‘I use a natural musical sounds to create student's mood to learn’ found to be (2.2965). The study results also in

The main purpose of this investigation is to evaluate the concentrations of six essential metals (Na⁺, Mg²⁺, K⁺, Ca²⁺, Fe²⁺ and Zn²⁺) in saffron and a farm soil using the neutron activation analysis (NAA) as a nuclear spectrometry method. The stratified random sampling method was used here. The NAA results showed the well uptake of Mg²⁺, K⁺, Ca²⁺, Fe²⁺, and Zn²⁺ in saffron, which is lower than the toxicity range. Based on the contamination factor and geoaccumulation index, soil contamination levels were determined uncontaminated by Zn, moderately contaminated by Na⁺ and Fe²⁺, and strongly contamin

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Students dropout from the Education has a negative phenomena on individual and society and even on different aspects of life especially on the economic aspect , Thus our research tries studying and analyzing the relation between the size of dropout and human development level in Iraq and as (research sample) the first decade of this century as a studying period, the study includes the dropout in Secondary schools and depending the formal records as a main source to evaluate the size of this problem in Iraq , which shows an increase in the size of dropout in this period in comparison with the last decades of the twentieth century, this produces a negative effect on human developme

This study aims to identfy virtual plastic art exhibitions in light of the challenges of the Corona pandemic. It used a descriptive analytical method through several questions and examining future challenges via the Internet in publishing virtual plastic art exhibitions in many parts of the world in light of the challenges of the Corona pandemic. For that, it used Arab and foreign references.
The study reached many results, the most important of which are: The detection of virtual reality applications and their impact on the plastic arts exhibitions sector. Besides, the insights gained from future art gallery research with VR technology could provide direct and practical value for this sector. By using a technology, similar to the “

When we talk about the foresight in films, it is necessary to talk about dreams because foresight represents one of its distinct types. The Precognitive vision has become a possible material in dealing with as subjects in the film industry that adopt these ideas with their philosophical and scientific orientations, because they represent the imagination that predictors are specialized with. It can be invested through the introduction of a vision of another kind to achieve its goals and ambitions in the film industry and in particular the huge institutions of production as in Hollywood. The cinema works in the light of those concepts of production which found the prognostic dream (the foresight) as a distinctive genre in its films,
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