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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 Jan 08 2013
Journal Name
Arabian Journal Of Geosciences
Petroleum geochemistry of oil samples from shallow boreholes at Sakran site, western Iraq
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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Characterization of (SnO2)1-x(TiO2:CuO)x films as NH3 gas sensor
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Tin dioxide (SnO2) were mixed with (TiO2 and CuO) with concentration ratio (50, 60, 70, 80 and 90) wt% films deposited on single crystal Si and glass substrates at (523 K) by spray pyrolysis technique from aqueous solutions containing tin (II) dichloride Dihydrate (SnCl2, 2H2O), dehydrate copper chloride (CuCl2.2H2O) and Titanium(III) chloride (TiCl3) with molarities (0.2 M). The results of electrical properties and analysis of gas sensing properties of films are presented in this report. Hall measurement showed that films were n-type converted to p- type as titanium and copper oxide added at (50) % ratio. The D.C conductivity measurements referred that there are two mechanisms responsible about the conductivity, hence it possess two act

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Orbital Hydatid Disease: A case study of young patients with primary orbital lesion
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Background:This is a prospective study of three children presented to us in the Orbital clinic in AL ShahidGazi Al Hariri Hospital with painless proptosiswith suspension of Hydatid disease.Objectives: : Orbital hydatid disease is a rare lesion accounting for less than 1% of the total lesions of the body (1, 2). Orbital cysts presented as a primary lesion in our study which is rare to have such lesion without involvement of other organs (3). Humans represent the intermediate host where the commonly affected organ are liver and the lung (10-15%) (4). Methods:This is a prospective study of three Children presented to us in the Orbital clinic in Al Shahid Ghazi Alhariri Hospital with painless proptosis with suspension of Hydatid disease, dep

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Publication Date
Sat Feb 19 2022
Journal Name
Intelligent Service Robotics
Dynamic performance of a series elastic actuator with variable stiffness logarithmic spiral spring
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Publication Date
Sun Nov 19 2017
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Image Compression based on Fixed Predictor Multiresolution Thresholding of Linear Polynomial Nearlossless Techniques
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Image compression is a serious issue in computer storage and transmission,  that simply makes efficient use of redundancy embedded within an image itself; in addition, it may exploit human vision or perception limitations to reduce the imperceivable information Polynomial coding is a modern image compression technique based on modelling concept to remove the spatial redundancy embedded within the image effectively that composed of two parts, the  mathematical model and the residual. In this paper, two stages proposed technqies adopted, that starts by utilizing the lossy predictor model along with multiresolution base and thresholding techniques corresponding to first stage. Latter by incorporating the near lossless com

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Publication Date
Tue Oct 25 2022
Journal Name
Aip Conference Proceedings
A new class of K-uniformly starlike functions imposed by generalized Salagean’s operator
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Recently, numerous the generalizations of Hurwitz-Lerch zeta functions are investigated and introduced. In this paper, by using the extended generalized Hurwitz-Lerch zeta function, a new Salagean’s differential operator is studied. Based on this new operator, a new geometric class and yielded coefficient bounds, growth and distortion result, radii of convexity, star-likeness, close-to-convexity, as well as extreme points are discussed.

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Publication Date
Sun Jan 01 2023
Journal Name
2nd International Conference On Mathematical Techniques And Applications: Icmta2021
Antimicrobial activities of some new heterocyclic compounds bearing imidazo[2,1-b]benzothiazole moiety
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Publication Date
Fri Mar 10 2023
Journal Name
Mathematics
Hamilton–Jacobi Inequality Adaptive Robust Learning Tracking Controller of Wearable Robotic Knee System
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A Wearable Robotic Knee (WRK) is a mobile device designed to assist disabled individuals in moving freely in undefined environments without external support. An advanced controller is required to track the output trajectory of a WRK device in order to resolve uncertainties that are caused by modeling errors and external disturbances. During the performance of a task, disturbances are caused by changes in the external load and dynamic work conditions, such as by holding weights while performing the task. The aim of this study is to address these issues and enhance the performance of the output trajectory tracking goal using an adaptive robust controller based on the Radial Basis Function (RBF) Neural Network (NN) system and Hamilton

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Publication Date
Sun Dec 01 2019
Journal Name
Al-nahrain Journal Of Science
Adsorption of P-Aminodiphenylamine with Iodine Charge Transfer Complex on Surface Arundo Plant
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charge transfer complex formed by interaction between the p- aminodiphenylamine (PADPA) as electron donor with iodine as electron acceptor in ethanol at 250C as evidenced by color change and absorption. The spectrum obtained from complex PADPA – Iodine shows absorptions bands at 586 nm. All the variables which affected on the stability of complex were studies such as temperature, pH, time and concentration of acceptor. The linearity of the method was observed within a concentration rang (10–165) mg.L-1 and with a correlation coefficient (0.9996), while the molar absorbitivity and sandell sensitivity were (4643.32) L.mol-1.cm-1 and (0.0943) μg.cm-2, respectively. The adsorption of complex PADPA–I2 was studied using adsorbent surfaces

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Mechanical Science And Technology
Optimization of a rectangular pin fin using elliptical perforations with different inclination angles
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