This century is witnessing changes in various fields,which have become a challenge to the enterprises in the contemporary business environment, the most important of which is the importance of measurement and disclosure of the role of knowledge capital in the transition to the knowledge economy, which is no longer the land and labor and physical capital resources the basic. Knowledge-based capital has emerged that provides the enterprise with an area of ​​excellence and enhances its position to achieve competitive advantage. The research tackled the concept, objectives, components and importance of knowledge capital, which is fundamental in knowledge management, creating value added and enhancing competitiveness, as well as an

Shatt Al-Hilla branches from the left of Euphrates River, U/S Hindiyah Barrage, Iraq, and extends about 100 km. It branches at the end into Shatt Al-Diwaniya 112 km and Shatt Al-Daghara 64 km. The study aims to evaluate and develop (Hilla-Daghara) rivers system, which is included Shatt Al-Hilla and Shatt Al-Daghara. Fieldwork began from (26 October until December) 2020. M9, S5 devices, and the installed staff gauges were used to measure discharges and water levels, respectively. A one-dimensional model was developed for the study area by HEC-RAS, after calibration and verification by field measurements; the Manning's n of Shatt Al-Daghara is found to be 0.022. Five Scenarios were simulated to study the reach under the cu

  The indicators were important core for any work, and may be occurring this indicators way of communicating among planers and decision makers, even also for public participating, do make any decision. The urban and regional planning is one of those science highly depending on using indictors, for two  reasons, first, way to communicating ideas between specialist and non-specialist, (politician and decision makers), the second one, this field are multidisciplinary science, so the need indictors to clearing thoughts among different backgrounds in one team, as common language.

This research tries to clear importance of GIS in forming and building Spatial Planning Indicators, to cross communication problem among planning g

The aim of this research is to develop mechanical properties of a new aluminium-lithium-copper alloy. This alloy prepared under control atmosphere by casting in a permanent metal mould. The microstructure was examined and mechanical properties were tested before and after heat treatment to study the influence of heat treatment on its mechanical properties including; modulus of elasticity, tensile strength, impact, and fatigue. The results showed that the modulus of elasticity of the prepared alloy is higher than standard alloy about 2%. While the alloy that heat treated for 6 h and cooled in water, then showed a higher ultimate tensile stress comparing with as-cast alloy. The homogenous heat treatment gives best fatigue

The current study, which extended from February 2020 to June 2021 at the University of Thi- Qar\ College of Education for Pure Sciences, aimed to follow the changes in external morphological features at different Embryonic Developmental stages in pregnant mice treated with different doses of Rapamycin (Rapa). Use In this study, 32 pregnant mice were divided randomly into four groups, each of which had eight pregnant mice. Each group received different dose of Rapa via intraperitoneally injection at different gestation days until the end of the specified periods, whereas the control group received a DMSO. Mice were administered under the same circumstances and dosages were determined based on body weight, as specified in pharmaceutical const

       The entrance process re-engineering one of the main entrances of administrative and technology appropriate to keep pace with scientific progress and the continuing changes in business environment and for the purpose of achieving the goal sought by the organizations in the pursuit of rapid developments and renewable energy in the market competition by changing its operations and activities of the radical change which contributes to an effective contribution to reducing the cost of product or service taking into account the quality improvement in the management of change to keep the increase value and speed of placing on the market to meet customer needs and desires to achieve a

The research aims to design an electronic program that allows users to assess the possibility of different practices for projects management professional according to the PMBOK methodology)) and using the requirements Data mentioned in the "knowledge and experience in project management Evaluation guide" issued by the professional Institute of project management According to the results of this program will be electronic The possible classification of project management in terms of both (proficiency_ perform tasks) as less than the desired level or within or above average in terms of best practices, and finally a number of recommendations to overcome the possible shortcomings. The most important is the need to enrich the service

The goal of the research is to highlight the role of the governance and its characteristics in increasing the tax outcome by implementing the laws, regulations and annual controls issued annually from the general authority for taxation for the financing of the general treasury of the state, Additional development and economic capacity, As the search shares a view of the governance and its characteristics and its ideas from increasing tax output. The analytical transparent approach was used by adopting the practice of practicalities of the general authority for tax For quotations in the senior cabinet section ,the revealing of the ongoing operations was relied on the revenue for each financial year, The tools adopted in the process of ana

The poster is one of the means which can be communicate with others through it, to transfer ideas that the designer want to focus on, for its importance to accomplish the poster. It’s a visual mean contact aim to submit an idea to the audience to get a clear idea, and that would be through the shapes and subject to submit the idea. Depend on that our goal in this study is to find out, what follows:1-Finding the relationship between the shape and the idea.And the study comes up with several results, like:1-The drawings that contain themes connected with what the designer want to achieve, through the clearness of idea and to make those elements clear by putting more elements to surround the main shape.2-To assure that the strong connecti

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i