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

This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion

The Experiment was carried out to determine the level vibration transfer in three axes Horizontal X, Lateral Y and Vertical Z direction to seat driver tractor, Vector sum of vibration and Daily Vibration Exposure (8 hours) in seat driver tractor, and vibration in steering wheel tractor, Heart Rate, Systolic and Diastolic blood pressure and temperature were measure to all Drivers before and after used Chisel plow in operation tillage. Statistical analysis system was used, Split-Split Plot Design under Randomized Complete Block Design, Three factors were used in this experiment included Two types of Soil Moist and Dry soil which represented main plot, Three Velocity Tractor was second factor included 1.6,3.5 and 5.4 km/hr and Three Drivers Tr

This paper reports test results and describes a numerical investigation of the effectiveness of using carbon fibre reinforced polymer (CFRP) fabrics for strengthening concrete cylinders that have been undamaged and damaged due to heating under preload. The purpose of this research was to investigate whether there is any difference in the performance of CFRP-wrapped cylinders if the wrapping is done under preload, and those for which neither heating, cooling nor wrapping was done under preload. The cylinders were exposed to 30% of maximum load at ambient temperature during heating and cooling before being wrapped under preload. Of 18 Ø 100 × 200 mm identical cylinders, 6 were left as control samples without heating, 12 were exposed t

Practically, torsion is normally combined with flexure and shear actions. Even though, the behavior of reinforced concrete continuous beams under pure torsion is investigated in this study. It was performed on four RC continuous beams under pure torsion. In order to produce torsional moment on the external supports, an eccentric load was applied at various distances from the longitudinal axis of the RC beams until failure.

Variables considered in this study are absolute vertical displacement of the external supports, torsional moment’s capacity, angle of twist and first cracks occurrences. According to experimental results; when load eccentricity increased from 30cm to 60cm, the absolute vertical displacement i

In order to study the dynamic response of historical masonry structures, a scaled down brick masonry model constructed in civil engineering department at Baghdad University to simulate a part of a real case study, which is Alkifil historic minaret. Most of the previous researches about masonry structures try to understand the behavior of the masonry under seismic loading by experimental and numerical methods. In this paper, the masonry units (bricks) simulated in scale (S= 1/6) with the exact shape of the prototype bricks. Cementitious tile adhesive was selected to be the mortar for the modeling. The height of the model designed to be 1.5 m with a 0.5 m diameter. Detailed construction steps were presented in this paper. Experts buil