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 Iraq most of the small buildings deployed a conventional air conditioning technology which typically uses electrically driven compressor systems which exhibits several clear disadvantages such as high energy consumption, high electricity at peak loads. In this work a thermal performance of air conditioning system combined with a solar collector is investigated theoretically. The hybrid air conditioner consists of a semi hermetic compressor, water cooled shell and tube condenser, thermal expansion valve and coil with tank evaporator. The theoretical analysis included a simulation for the solar assisted air-conditioning system using EES software to analyze the effect of different parameters on the power consumption of c

            The development of a new, cheap, efficient, and ecofriendly adsorbents has become an important demand for the treatment of waste water, so nano silica is considered a good choice. A sample of nanosilica (NS) was prepared from sodium silicate as precursor and the nonionic surfactant Tween 20 as a template. The prepared sample was characterized using various characterization techniques such as FT-IR, AFM, SEM and EDX analysis. The spectrum of FTIR confirms the presence of silica in the sample, while SEM analysis of sample shows nanostructures with pore ranging (2-100nm).The adsorptive properties of this sample were studied by removing Congo red dye (CR) from aqueous solution. Batch experimental methods were carried o

This study aimed to explore The Degree of Practicing of the Sixth Primary Social Studies’ Teachers in Iraq for the Principles of Active Learning from their Point of view

The study society consisted of 230 male and femalesocial studiesteachers’ subjects for the sixth primary grade in Al-Anbar General Directorate of Education. 160 of them were selected to represent the sample of the study with a percent of (70%) from the original society. To achieve the aims of the study, the researchers prepared a questionnaire consisting of (43) items which represented the active learning principles. The validity and stability of the tool were verified. The researchers used the descriptive approach to suit the objectives of this study. &

This study was conducted to make an inventory of the monocot plants that were collected before and now which stored in the herbarium of Iraq Natural History Museum for identifying them. The herbarium contains avery large and varied number of plants from different parts in Iraq and for different and varied environments. The plants collected, arranged and identified using taxonomic keys specific to these families. Currently, the plant samples are in the herbarium of Iraq Natural History Museum to be an important scientific reference for all researchers inside and outside the country. With the identification of botanical scientists for each family, gender and year in which it was first diagnosed.

The aim of this study is to make the inventory for Umbelliferae family for the purpose of identifying the samples that were collected over long periods and saved in the herbarium of Iraq Natural History Museum/ University of Baghdad. We found that the herbarium plants were very large and varied from different parts for Iraq, in different and varied environments, which collected and arranged according to a very specific system in the herbarium for remaining an important source to all graduate students and researchers to take advantage for these plants. Also, the flowering and fruiting periods for these plants in Iraq were recorded in different regions. Most these plants begin to flower in the spring and thrive at fields and farms.

Pulsatile drug delivery systems are time-controlled dosage forms which are designed to release the active pharmaceutical ingredient after a predetermined lag time to synchronize the disease circadian rhythm. A migraine shows circadian rhythm with a marked increase in attacks between 6 a.m. and 8 a.m.

Sumatriptan is a selective agonist at serotonin (5-Hydroxy tryptamine1  (5-HT1))receptors, is an effective treatment for acute migraine attacks.

The aim of this work is to prepare time-controlled press-coated tablet with a lag time of 5.45 hrs.

Six formulas of fast dissolving core tablets and three formulas of press-coated tablets were prepared by using direct compression method using different variables to prepa

This study aimed to make an inventory of leguminous plants for the purpose of identifying the plants that were collected over long periods and stored in the herbarium of Iraq Natural History Museum. It was found that the herbarium contains a large and varied number of plants from different parts of Iraq and in different and varied environments. It was collected and arranged according to a specific system in the herbarium to remain an important source for all graduate students and researchers to take advantage of these plants. Also, the flowering and fruiting periods of these plants in Iraq were recorded for different regions. Most of these plants begin to flower in the spring and thrive in fields and farms.

Frequently, load associated mode of failure, rutting and fatigue, are the main failure types found in some newly constructed roads within Baghdad, the capital of Iraq, and some suburban areas. The use of excessive amount of natural sand in asphalt concrete mixes which is attractive to local contractors could be one of the possible causes to the lack of strength properties of the mixes resulting in frustration in the pavement performance. In this study, the performance properties of asphalt concrete mixes with two natural sand types, desert and river sands, were evaluated. Moreover, five replacement rates of 0, 25, 50, 75, and 100% by weight of the fine aggregate finer than 4.75 were used. The performance properties including moisture susc