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
The research aims to investigate the existence of a direct causal relationship between selected agricultural variables: agricultural output (as a representative of growth in the agricultural sector), agricultural terms of trade as a completely new variable in agricultural studies in recent years, agricultural labour which is an important part in the total workforce for Iraq, and finally, agricultural investment because of its importance and vital role in the production process, creating job opportunities, and then raising the level of employment, then it's role to achieving agricultural growth and development. For this purpose, the researchers used the Toda-Yamamoto causality methodology for a time series covering from 1990 to 2019. The res
... Show MoreObjectives: ٨ descriptive study has been conducted in the premature baby unit in Al-Khansaa' and Al-Batool
hospitals for maternity and children in Mosul city to assess knowledge and practice of the nursing staff in the
caring of premature infants. A descriptive study has been conducted in the premature baby unit in Al-Khansaa'
and Al-Batool hospitals for maternity and children in Mosul city to assess knowledge and practice of the nursing
staff in the caring of premature infants.
Methodology: the data were collected by using knowledge assessment and practice measurement tool.
Results: the results of the study show that high percentages (about 40%) of the staff who work in the premature
baby units are of the young age
Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:
- Definition of the concept of justice for settlements taxation.
- To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
- To determine the impact of the adoption of international accounting standards in attracting foreign investment.
They are summed up the problem of the study in the light of the nature of the problem and que
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The research aims to identify ways of upgrading the quality level of university education at the Middle Technical University in light of its application for the National Ranking project for the quality of Iraqi universities in order to obtain advanced grades among the Iraqi universities , Which is qualified to enter the Ranking of universities worldwide, through displaying the mechanism of the Application of National Ranking project for the quality of Iraqi universities in the Middle Technical University and its formations consisting of (5) technical colleges and (11) technical institute.
The results of the application showed several observations: The most
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Photos of the backwardness of the Muslims and their backwardness in creating
sustainable development policies have driven them to a state of civilization , which witnesses
Avckaddoha time ago and not disrupt the adversary is a phenomenon thought the youth to
exercise its role and duty in the construction and development of the state witnesses Mdanah
civilized nation.
The vigilance thought the youth of its slumber correct form could provide opportunities for
growth and development in the Arab and Islamic worlds, and both material and moral support
through the creation model youth Islamic social role models, but that the image of the model
, , - 1
The current specialized research tagged (intellectual and artistic concepts of the cultural context and their impact on contemporary ceramic sculpture) paves the way for the emergence of the context in ceramics active in life, so that this relationship will indicate the development and presence of ceramics or not and the volume of its circulation in the joints of the culture of the Arab recipient. As a result, the researcher collected scientific materials to serve the subject of the research in four chapters: Chapter One (General Methodological Framework) To clarify the problem of the research, the importance of the research to achieve benefit in higher education and education for scholars and teachers, while the research aims to revea
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The kaizen is considered as one of the most important modern techniques which has been adopted by various economics entities especially manufacturing firms and its beginnings return to the middle of the earlier century that has been used by companies like Toshiba, Matsushita Electric, and Toyota. Which realized that these modern techniques would make a total change in the competitive environment and started qualifying and its staff in such away that enables them to go along with this unique environment. The continuous improvement (Kaizen) depends on the small continuous improvements in the product and the production operations during the production stage. Consequently, the research problem is represented in the improperly of the budg
... Show MoreMeasuring the level of communicative competence in news headlines and the level of stylistic and semantic processing in its formulation requires creating a quantitative scale based on the bases on building the scales and their standards. As judging by scientific of journalism studies lies in the possibility of quantifying the journalistic knowledge, i.e. the ability of this knowledge to shift from qualitative language to its equivalent in the language of numbers.
News headlines and editorial processing are one of the journalistic knowledges that should be studied, analyzed stylistically and semantically; their conclusions drawn and expressed in numbers. Press knowledge is divided into two types:<
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Abstract:
The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.