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

Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

This study is attempt to improve thermal isolation through measuring thermal conductivity composite of on polyester resin with fillers of (TiO2, ZnO, Acrylonitril, wood flour Coconut (Wf). The grain size of the fillers is 200 µm. The number of samples is (16) in addition to the virgin sample; these samples are prepared by cast molding method for polyester with filler volume fractions (5%, 10%, 15% and 20%). Shore hardness tests were used to measure the hardness and Lee disk method for thermal conductivity. The experimental results showed that the (20% ZnO) sample has the maximum value of thermal conductivity where (20% w.f) has minimum thermal conductivity .on the other hand (15% ZnO) sample give the maximum value of hardness where (20% w

Background: Regeneration dentistry demonstrates significant challenges due to the complexity of different dental structures. This study aimed to investigate osteogenic differentiation of human pulp stem cells (hDPSCs) cultured on a 3D-printed poly lactic acid (PLA) scaffold coated with nano-hydroxyapatite (nHA) and naringin (NAR) as a model for a dental regenerative. Methods: PLA scaffolds were 3D printed into circular discs (10 × 1 mm) and coated with nHA, NAR, or both. Scaffolds were cultured with hDPTCs to identify cellular morphological changes and adhesion over incubation periods of 3, 7, and 21 days using SEM. Then, the osteogenic potential of PLA, PLA/nHA/NAR, or PLA scaffolds coated with MTA elutes (PLA/MTA scaffolds) were evaluate

Garbage is the waste of neglected human beings. The despised thing turns into art. We accept its existence as one of the new aesthetics that have been extended in the joints of modern life. Works of debris and waste find their place in exhibitions, museums and urban spaces of cities. It is one of the major tremors in the transformation of aesthetic taste on the level of art history.In light of these ideas, we are faced with the problem of interpreting the phenomenon and its identity, because the remnants of garbage for each people have historical characteristics and a kind of anthropology that refers to the culture of human use of the materials and their waste and the identity of their belonging. In Iraq, the garbage has its ecological a

The photo-electrochemical etching (PECE) method has been utilized to create pSi samples on n-type silicon wafers (Si). Using the etching time 12 and 22 min while maintaining the other parameters 10 mA/cm² current density and HF acid at 75% concentration.. The capacitance and resistance variation were studied as the temperature increased and decreased for prepared samples at frequencies 10 and 20 kHz. Using scanning electron microscopy (SEM), the bore width, depth, and porosity % were validated. The formation of porous silicon was confirmed by x-ray diffraction (XRD) patterns, the crystal size was decreased, and photoluminescence (PL) spectra revealed that the emission peaks were centered at 2q of 28.5619° and 28.7644° for et

Some new complexes of 4-(5-(1,5-dimethyl-3-oxo-2-phenyl pyrazolidin-4- ylimino)-3,3-dimethyl cyclohexylideneamino) -1,5- dimethyl-2- phenyl -1H- pyrazol -3(2H) –one (L) with Mn(II), Fe(III), Co(II), Ni(II), Cu(II), Pd(II), Re(V) and Pt(IV) were prepared. The ligand and its metal complexes were characterized by phisco- chemical spectroscopic techniques. The spectral data were suggested that the (L) as a neutral tetradentate ligand is coordinated with the metal ions through two nitrogen and two oxygen atoms. These studies revealed Octahedral geometries for all metal complexes, except square planar for Pd(II) complex. Moreover, the thermodynamic activation parameters, such as ?E*, ?H, ?S, ?G and K are calculated from the TGA curves using Coa

Polycrystalline ingots of cadmium telluride have been synthesized using the direct
reaction technique, by fusing initial component consisting from pure elements in
stoichiometric ratio inside quartz ampoule is evacuated 10-6 torr cadmium telluride has
been grown under temperature at (1070) oC for (16) hr. was used in this study, the phases
observed in growing CdTe compound depend on the temperature used during the growth
process. Crystallography studies to CdTe compound was determined by X-ray diffraction
technique, which it has zinc blend structure and cubic unit cell, which lattice constants is
a=6.478
oA

Potential data interpretation is significant for subsurface structure characterization. The current study is an attempt to explore the magnetic low lying between Najaf and Diwaniyah Cities, In central Iraq. It aims to understand the subsurface structures that may result from this anomaly and submit a better subsurface structural image of the region. The study area is situated in the transition zone, known as the Abu Jir Fault Zone. This tectonic boundary is an inherited basement weak zone extending towards the NW-SE direction. Gravity and magnetic data processing and enhancement techniques; Total Horizontal Gradient, Tilt Angle, Fast Sigmoid Edge Detection, Improved Logistic, and Theta Map filters highlight source boundaries and the