The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet profits. for these reasons, the human resources have got great importance for their great role in any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs. In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the ompany .finally ,we have come into the conclussions and recommend dations ,the most important conclussions are ,most economic Units lask enough knowledge about the concept of quality costs ,their elements, and heuce the roli of human sources accounting in getting berefit of trained human resources in performance with higher efficiency , quality and speed ,The most important recommendations are the necessity of supporting studies and researches dealing with human resources ccounting and quality costs : and preparing the suitable teaching programs about varions Specializations ,pursuiting their accomplishing and evaluating to invest heir own costs.
The research aims to measure and analyze the reality of liquidity in the Rasheed Bank and determine their impact on risk and return in order to identify the extent of the efficiency of the management of liquidity by the Bank and how to employ them in a profitable investment areas, and analysis of the compatibility of the liquidity gap and gap the balance sheet (sensitive interest rate) and affected net interest Change prices, and through the adoption of style ladder recommended Meritassets and liabilities by the Central Bank of Iraq, as it is an important and vital aspects in commercial banks' management, when there is a commonly used optimizing the resources of the bank available, it means that there is a banking efficient management is
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The Concept of the Constitution and the most Important of Human Rights
ENGLISH
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Groundwater is an important resource that can be used for various purposes. Various factors can change the chemistry of the GW, such as the chemical composition of an aquifer as well as the leaching of human waste into groundwater. The study area is a barren land covered by some sabkhas, in addition to some agricultural fields. The study aims to assess groundwater quality for drinking purposes using the Water Quality Index. The groundwater is chemically heterogeneous and has a wide quality range from very poor to excellent. Evaporation appears to be the controlling factor among the other shallow waters, while relatively deep water is related to rock-soil dominance. Rocks, land use and land cover have helped control the groundwater q
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The research seeks to examine the ability of fifth preparatory students in solving a mathematical problem in relation to system thinking. To this end, the researcher chose (140) fifth preparatory students from four-different secondary schools in Kirkuk city for the academic year (2016-2017). Two tests were adopted to collect study data: a test of (5) items about skills in solving math problem designed by (Al-raihan, 2006); and a test of system thinking skills designed by the researcher himself consisted of (14) items. It was divided into four skills (analyzing the main system to subsystems, eliminating all inner gaps of system, identifying the inner connection of system, and reorganizing the system). The findings indicated a good ability
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The objective of this work was to study the effect of oral administration of Cyperus esculentus (CE) and its alcoholic extract on sperm function parameters in prepubertal mice as a model for human .The animals were divided into three groups each contains 6 animals .Group 1 was treated with 150 mg/ kg body weight /day of crude CE, group 2 was treated with same dose of alcohol extract of CE and group 3 regarded as control throughout six weeks period. The results showed a significant (p> 0.05) increase in the mean of sperm concentration ,sperm motility percent and progressive sperm motility between treated groups and control . There was no differences among groups in the mean of sperm normal morphology and sperm viability . No significa
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