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 circum

The aim of this study was to identify the effectiveness of using generative learning model in learning kinetic series on rings and horizontal bar in artistic gymnastics for men ,Also, the two groups were better in learning the two series of movements on the rings and horizontal bar . The experimental method was used to design two parallel groups with pretested and posttest .The sample included third graders at the College of Physical Education and Sports Sciences - University of Baghdad ,The third class (d) was chosen to represent the control group that applied the curriculum in the college, with (12) students per group. After conducting the tribal tests, the main experiment was carried out for (8) weeks at the rate of two units per week di

The ability of four local fungal isolates for extracellular laccase production has been tested with five grams 1:1(w/v) humidified sawdust as substrate in mineral salt medium. After 21 day of incubation at 25±1 ? C and using one mycelial plug (5mm), higher level of laccase activity (0.15U/ml) and specific activity (15U/mg) were observed by Pleurotus ostreatus in comparison with other fungal isolates. The results of optimum conditions for laccase production from selected isolate showed that, the maximum laccase activity (0.55U/ml) and specific activity (55U/mg) were obtained at moisture ratio 1:3 (w/v), using 3 mycelial plugs (5 mm), after 15 days incubation period at 25±1 ? C. The results of phenol degradation by crud laccase revealed th

Pathological blood clot in blood vessels, which often leads to cardiovascular diseases, are one of the most common causes of death in humans. Therefore, enzymatic therapy to degrade blood clots is vital. To achieve this goal, bromelain was immobilized and used for the biodegradation of blood clots. Bromelain was extracted from the pineapple fruit pulp (Ananas comosus) and purified by ion exchange chromatography after precipitation with ammonium sulphate (0-80 %), resulting in a yield of 70%, purification fold of 1.42, and a specific activity of 1175 U/mg. Bromelain was covalently immobilized on functionalized multi-walled carbon nanotubes (MWCNT), with an enzyme loading of 71.35%. The results of the characterization of free and immobilized

Higher education is important because it creates and develops human capital and provides qualified human cadres, which requires restructuring government spending so that an increase in funding allocated to education is brought about. During the period 1990-2020, government spending was weak on educational institutions in Iraq, which led to a decline in The role of these institutions in the economic development of the country. The highest percentage of spending on higher education of GDP was 0.47% in 2007 and the lowest was 0.01% in 2005. The number of public universities reached 35, and the number of private universities and colleges reached 64 universities and private colleges in 2020. This was accompanied by an increase in the number of s

Most of the studies conducted in the past decades focused on the effect of interest rates and exchange rates on domestic investment under the assumption that the independent variables have the same effect on the dependent variable, but there were limited studies that investigated the unequal effects of changes in interest rates and exchange rates, both positive and negative, on domestic investment.  This study used a nonlinear autoregressive distributed lag (NARDL) model to assess the unequal effects of the real interest rate and real exchange rate variables on domestic investment in Egypt for the period 1976 - 2020.  The results revealed that positive and negative shocks for both exchange rates have unequal effects on

The nuclear structure of ³⁸Ar, ⁵⁹Co, ¹²⁴Sn, ¹⁴⁶Nd, ¹⁵³Eu and ²⁰³Tl target nuclei used in technology for nuclear batteries have been investigation, in order that, these nuclei are very interesting for radioisotope thermo-electric generator (RTG) space studies and for betavoltaic battery microelectronic systems. The single particle radial density distribution, the corresponding root mean square radii (rms), neutron skin thicknesses and binding energies have been investigated within the framework of Hartree-Fock Approximation with Skyrme interaction. The bremsstrahlung spectrums produced by absorption of beta particles in betavoltaic process and backscattered p

Abstract The purpose of this study, teach the art of performing Olympic lifts (snatch and, clean and jerk) using the two methods are instructional (self-learning associated with the model) and (reverse style of partial way). Identify the effectiveness of these methods in learning the art of performance and style of the best Olympic lifting in the learning and retention of novice for Olympic lifts. The research sample consisted of 16 lifters were selected purposively representing specialist center for the care of athletic talent to weightlifting for ages 14 years. The sample was divided into two experimental, Each group (8) eight weightlifters. The experimental group used the style of the first self-learning associated with the m

     The objective of the study is to demonstrate the predictive ability is better between the logistic regression model and Linear Discriminant function using the original data first and then the Home vehicles to reduce the dimensions of the variables for data and socio-economic survey of the family to the province of Baghdad in 2012 and included a sample of 615 observation with 13 variable, 12 of them is an explanatory variable and the depended variable is number of workers and the unemployed.

     Was conducted to compare the two methods above and it became clear by comparing the  logistic regression model best of a Linear Discriminant  function written