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The scientific approachs of measuring human capital under accounting intellectual capital and the suggested procedures for application in the knowleged units
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The most important issue that 21-century in knowledge organization try successfully to face and solve is the determination of the ways and the processes through which they can measure and assess the intellectual capital (IC). In spite of the importance of the human capital in the knowledge organization, The accounting as an information systems, does not give a great deal of consideration to the human capital, and does not treat investment in it as an original factor, but it shows it on the base of salaries and payrolls that is appears in the financial statements as a revenue expenditure. As a result of that the financial statement are not a true expression of the actual status and then some of the decisions taken under the present circumstances will be badly.  The study focuses on the importance of Human Capital (HC) in knowledge organization, and aims at determining the concepts, components, measure, and indicators of the intellectual capital and human capital. Several models have been developed to measure (IC) and   (HC). According to modern (HC) models, the major models of the measure of the (HC) are: Historical cost, Replacement cost, Opportunity cost, Adjusted Present Value, Economic Valuation, Return on Effect Employee, Goodwill and another method. (IC) and (HC) Plays Important role in knowledge organization to support sustained competitive advantage and achieve organizational efficiency, effectiveness and success

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of projects during the trial operation period in accordance with the cost, quality and time - applied research in the Directorate-General for the distribution
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Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.

The importance of research Focus on the evaluation of received projects from contractors executing the projec

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
The slenderness ratio effect on the response of closed-end pipe piles in liquefied and non-liquefied soil layers under coupled static-seismic loading
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Abstract<p>This study presents the findings of a 3D finite element modeling on the performance of a single pile under various slenderness ratios (25, 50, 75, 100). These percentages were assigned to cover the most commonly configuration used in such kind of piles. The effect of the soil condition (dry and saturated) on the pile response was also investigated. The pile was modeled as a linear elastic, the surrounded dry soil layers were simulated by adopting a modified Mohr-Coulomb model, and the saturated soil layers were simulated by the modified UBCSAND model. The soil-pile interaction was represented by interface elements with a reduction factor (R) of 0.6 in the loose sand layer and 0.7 in t</p> ... Show More
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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Used Approaches In Formulating Accounting Standards in Iraq & Their Develop Importance: filed Study
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This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the strategic foresight capabilities in green creativity An exploratory study for the State Company for Food Products
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The current research variables have received increasing attention in the recent period because they are one of the important issues affecting the future of organizations, as a result of the speed of environmental variables that have greatly affected organizations and for the purpose of explaining the relationships and links between research variables, as this research presents a test "the type and direction of the relationship between strategic foresight capabilities As an independent variable and green creativity "as a respondent variable. A set of questions has arisen about the basic research problem, including what is the nature and level of interest in the research variables (strategic foresight capabilities an

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Fabrication and characterization of porous silicon for humidity sensor application
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Porous Silicon (PS) layer has been prepared from p-type silicon by electrochemical etching method. The morphology properties of PS samples that prepared with different current density has been study using atom force measurement (AFM) and it show that the Layer of pore has sponge like stricture and the average pore diameter of PS layer increase with etching current density increase .The x-ray diffraction (XRD) pattern indicated the nanocrystaline of the sample. Reflectivity of the sample surface is decrease when etching current density increases because of porosity increase on surface of sample. The photolumenses (PL) intensity increase with increase etching current density. The PL is affected by relative humidity (RH) level so we can use

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Abolition and suspension in the verbs of the novice and the news
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In the Name of God, the Most Gracious, the Most Merciful
     Praise be to God, who taught the pen anthropology unless he knows, and peace and blessings be upon the master of bullying, and the imam of the eloquent Prophet Muhammad, the sincere and faithful, and his family and companions as a whole and whoever followed him to the Day of Judgment. And after:
       The science of grammar is among the most important of all language sciences at all, if not the most important of its sciences, due to the multiplicity of its doctrines and schools, the diversity of its methods, its phenomena and subjects, as well as the connection of this science with the most honorable languages,

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of economic development efforts in the structural imbalances of the Iraqi economy for the period (2007-2018)
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Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of Hydraulic Flow Units for Jeribe Reservoir in Jambour Oil Field Applying Flow Zone Indicator Method
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The Jeribe reservoir in the Jambour Oil Field is a complex and heterogeneous carbonate reservoir characterized by a wide range of permeability variations. Due to limited availability of core plugs in most wells, it becomes crucial to establish correlations between cored wells and apply them to uncored wells for predicting permeability. In recent years, the Flow Zone Indicator (FZI) approach has gained significant applicability for predicting hydraulic flow units (HFUs) and identifying rock types within the reservoir units.    This paper aims to develop a permeability model based on the principles of the Flow Zone Indicator. Analysis of core permeability versus core porosity plot and Reservoir Quality Index (RQI) - Normalized poros

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of Hydraulic Flow Units for Jeribe Reservoir in Jambour Oil Field Applying Flow Zone Indicator Method
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The Jeribe reservoir in the Jambour Oil Field is a complex and heterogeneous carbonate reservoir characterized by a wide range of permeability variations. Due to limited availability of core plugs in most wells, it becomes crucial to establish correlations between cored wells and apply them to uncored wells for predicting permeability. In recent years, the Flow Zone Indicator (FZI) approach has gained significant applicability for predicting hydraulic flow units (HFUs) and identifying rock types within the reservoir units.

   This paper aims to develop a permeability model based on the principles of the Flow Zone Indicator. Analysis of core permeability versus core porosity plot and Reservoir Quality Index (RQI) - Normalized por

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
مهارات ما بعد المعرفية في الأداء التعبيري
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إن التعبير ينوء بأثقال كبيرة ، وهذه المشكلة قد تتضاعف ،لأنَّ التعبير يحتاج إلى مها ا رت " لم
تنجح المدرسة في تنميتها تنمية صحيحة " ولأنّهُ يصطدم بعوامل معوقة متعددة منها ثنائية اللغة ،
وكثافة الصفوف ، وغياب المنهج ، وٕاهمال التصحيح، ووضع المدرس لكلمة "لوحظ" من غير
ملاحظة شيء وقلة الحصص ، وضعف الربط بين فروع اللغة ، والتساهل في إعداد المدرس.
وقد كان من نتائج د ا رسة أجرتها المنظمة العربية للتربية والثقافة

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