Abstract:

This research aims to know the reflection of selection of employees strategy dimensions ( selection of employees strategy standards, procedures selection of employees strategy , efficiency based on a selection of employees strategy) on human capital (knowledge, skills, abilities) in a sample of Lecturers consists of (Deans and assistants and heads of departments) in ( Baghdad University) included nine colleges and university president as total sample size (54), which represent almost 50% of the total research community of 116, was used in the light of the objectives of the research descriptive and analytical approach, has been a resolution main tool for data collection as well as the interview p

Background: Porcelain veneers are under a great deal of stress which may lead to clinical failure as fracture or dettachment. This study examined whether different finishing lines and lingual shoulder preparations in the incisal area of the maxillary central incisor affect the bond of the porcelain veneers. Materials and methods: A two- dimensional finite element model was made. Location and magnitude of maximum Von Mises stresses were calculated in porcelain veneer. Six types of preparations were drawn as:incisal overlap of 0.5mm, 1mm and 1.5mm depth and lingual shoulder, and incisal overlap of 0.5mm, 1mm and 1.5mm depth without shoulder preparation. Results: Stress formation is maximum in the incisal edge region. All the lingual shoulder

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. A physical model was manufactured to simulate steady state harmonic load at different operating frequencies. The effect of relative density, depth of embedment, foundation area as well as the imposed harmonic load was investigated. It was found that the amplitude of displacement of the foundation increases with increasing the amplitude of dynamic force and operating frequency meanwhile it decreases with increasing the relative density of sand, degree of saturation, depth of embedment and contact area of footing. The maximum displacement was noticed at 33.34 to 41.67 Hz. The maximum displacement amplitude respons

Background. Bone healing is a complex and dynamic process that represents a well-orchestrated series of biological events of cellular recruitment, proliferation, and differentiation. The use of medicinal plants in bone healing has attracted increasing interest because of their lower side effects. Punica granatum seed oil (PSO) contains high levels of phenolic compounds, promotes osteoblast function, and plays an important role in bone remodeling. A gelatin sponge (Spongostan) is a hemostatic agent that is extensively applied as scaffolds in engineering and as drug carriers in the medical field. This study aimed to evaluate the effectiveness of PSO for bone healing enhancement. Twenty adult male New Zealand rabbits, weighing an avera

 For many years controlled shot peening was considered as a surface treatment. It is now clear that the performance of control shot peening in terms of fatigue depends on the balance between its beneficial (compressive residual stress and work hardening) and beneficial effects (surface hardening).

The overall aim of this paper is to study the effects of aggressive shot peening on fatigue life of 7075 – T6 aluminum alloy. The fatigue life reduction factor (LRF) due to the aggressive shot peening was established and empirical relations were proposed to describe the behavior of LRF, roughness and fatigue life. The benefits of shot peering in terms of fatigue life are dependent on the shot peening time (SPT).

In this study a polymeric composite material was prepared by hand
lay-up technique from epoxy resin as a matrix and magnesium oxide
(MgO) as a reinforcement with different weight fraction (5,10,15,
and 20)% to resin. Then the prepared samples were immersed under
normal condition in H₂So₄(1 M) solution, for periods ranging up to
10 weeks. The result revealed that the diffusion coefficient
decreasing as the concentration of MgO increase. Also we studied
Hardness for the prepared samples before and after immersion. The
result revealed that the hardness values increase as the concentration
of MgO increase, while the hardness for the samples after immersion
in H₂SO₄ dec

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. A physical model was manufactured to simulate steady state harmonic load at different operating frequencies. The effect of relative density, depth of embedment, foundation area as well as the imposed harmonic load was investigated. It was found that the amplitude of displacement of the foundation increases with increasing the amplitude of dynamic force and operating frequency meanwhile it decreases with increasing the relative density of sand, degree of saturation, depth of embedment and contact area of footing. The maximum displacement was noticed at 33.34 to 41.67 Hz. The maximum displaceme

Background: Asthma is a complicated condition characterized by chronic airway inflammation and airflow restriction, resulting in various respiratory symptoms such as shortness of breath, wheezing, coughing, and chest tightness. The research intended to evaluate and compare the clinical outcomes of two interchangeable treatment regimens administered to a group of Iraqi asthmatic children.

Methods: This observational clinical study was conducted on a sample of pediatric Iraqi asthmatic patients in the central pediatric hospital in Baghdad. The study enrolled asthmatic children with moderate persistent asthma, who a specialized physician had diagnosed. Patients had been allocated

Background: This study aimed to evaluate the effect addition of polyester fibers on the some mechanical properties of heat cured acrylic resin (implant strength, flexural strength and hardness) Materials and methods: Ninety specimens were used in the study. Thirty specimens were used for impact strength measurements (80mm X 10mm X 4mm) length, width and thickness respectively. The specimens divided into three test groups (n=10), first group formed from heat cure acrylic resin without fiber reinforcement. Second group was formed from heat cure acrylic resin was reinforced with 2 mm length polyester fiber and third group was formed from heat cure acrylic resin reinforced with 4mm length polyester fiber, impact strength measured by impact test

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas