Purpose/objective:

1 - To explain the financial impact of the activities and areas of human resources management and the adoption of the methodology for estimating costs on the basis of conduct and statement of how to assess costs and benefits of human resource activities.

2 - Measuring  human capital, and its impact on the financial statements.

Design/methodology/approach:

 Concentrated dimensions of the research paper's lack of financial statements prepared by the organizations for information mandated human resource its components of the three (attraction - development

In this work chemical vapor deposition method (CVD) for the production of carbon nanotubes (CNTs) have been improved by the addition of S. Steel mesh container (SSMC) inside which the catalyst (Fe/Al2O3) was placed. Scanning electron microscopy (SEM) investigation method used to study nanotubes produced, showed that high yield of two types of (CNTs) obtained, single wall carbon nanotube (SWCNTs) with diameter and length of less than 50nm and several micrometers respectively and nanocoil tubes with a diameter and length of less than 100nm and several micrometers respectively. The chemical analysis of (CNTs) reveals that the main component is carbon (94%) and a little amount of Al (0.32%), Fe (2.22%) the reminder is oxygen. It was also fou

           The state's finances consist of a set of rights that have a material value. Since the debtor's failure to pay is conceivable, it is reasonable to assume that the State is in constant need of funds to manage its various activities. The state, but what distinguishes it from others in this case is its ability to fulfill the will of the individual without the need to resort to the judiciary to collect the debt.

In this paper we present the theoretical foundation of forward error analysis of numerical algorithms under;• Approximations in "built-in" functions.• Rounding errors in arithmetic floating-point operations.• Perturbations of data.The error analysis is based on linearization method. The fundamental tools of the forward error analysis are system of linear absolute and relative a prior and a posteriori error equations and associated condition numbers constituting optimal of possible cumulative round – off errors. The condition numbers enable simple general, quantitative bounds definitions of numerical stability. The theoretical results have been applied a Gaussian elimination, and have proved to be very effective means of both a prior

     Obstacle avoidance is one of the major tasks needed to be carefully focused by the autonomous system designers. In this digital era, most industries are moving towards autonomous systems. Obstacle avoidance is considered as a primary concern for any autonomous system. In this paper, a prototype of an autonomous vehicle is presented, which is capable of obstacle avoidance using an ultrasonic sensor for its movement and avoidance. An Arduino microcontroller is used to achieve the desired operation. In order to achieve the desired task of the proposed system, a proper methodology is followed which combines appropriate selection of hardware components as well as logic design of actions for obstacle avoidance. The proposed system can

     Ground penetrating radar (GPR) technology is used to determine the extent to which this technique can detect with a high-frequency range from 10 MHz to 1000 MHz into the ground by a transmitting antenna and A graveyard was found beneath the depth of the three meters under Surface of the earth in the shrine of the Prophet Houd and Saleh in Al-Najaf Governorate surveyed by through 4 tracks. Ground Penetrating Radar (GPR) is a device that transmits short pulses of electromagnetic energy with pulse duration about 1 ns to 20 ns. applying the filter Time- Zero to the same profile at a depth (3m) , Two types of antennas were used in this study, with two different frequencies antennas (250, 500 )MHz Three tracks (23,25,2

Wellbore instability is a significant problem faced during drilling operations and causes loss of circulation, caving, stuck pipe, and well kick or blowout. These problems take extra time to treat and increase the Nonproductive Time (NPT). This paper aims to review the factors that influence the stability of wellbores and know the methods that have been reached to reduce them. Based on a current survey, the factors that affect the stability of the wellbore are far-field stress, rock mechanical properties, natural fractures, pore pressure, wellbore trajectory, drilling fluid chemicals, mobile formations, naturally over-pressured shale collapse, mud weight, temperature, and time. Also, the most suitable ways to reduce well

In this paper we introduced a new type of integrals based on binary element sets “a generalized integral of Shilkret and Choquet integrals” that combined the two kinds of aggregation functions which are Shilkret and Choquet integrals. Then, we gave some properties of that integral. Finally, we illustrated our integral in a numerical example.
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This paper aims at analyzing Terry Bisson’s short story Bears Discover Fire stylistically by following both Gerard Genette’s theory of narratology (1980) and Short and Leech (1981) strategy for analyzing fictional works. Also trying to examine to what extent these models are applicable in analyzing the selected story. Stylistic analysis procedures help the readers/researchers to identify specific linguistic features in order to support literary interpretation and appreciation of literary texts. Style in fiction concentrates not on what is written, but on how a text is written. Each writer has his own style and techniques which distinguish him from other writers