The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

<span>Digital audio is required to transmit large sizes of audio information through the most common communication systems; in turn this leads to more challenges in both storage and archieving. In this paper, an efficient audio compressive scheme is proposed, it depends on combined transform coding scheme; it is consist of i) bi-orthogonal (tab 9/7) wavelet transform to decompose the audio signal into low &amp; multi high sub-bands, ii) then the produced sub-bands passed through DCT to de-correlate the signal, iii) the product of the combined transform stage is passed through progressive hierarchical quantization, then traditional run-length encoding (RLE), iv) and finally LZW coding to generate the output mate bitstream.

Image fusion is one of the most important techniques in digital image processing, includes the development of software to make the integration of multiple sets of data for the same location; It is one of the new fields adopted in solve the problems of the digital image, and produce high-quality images contains on more information for the purposes of interpretation, classification, segmentation and compression, etc. In this research, there is a solution of problems faced by different digital images such as multi focus images through a simulation process using the camera to the work of the fuse of various digital images based on previously adopted fusion techniques such as arithmetic techniques (BT, CNT and MLT), statistical techniques (LMM,

In this work, we focused on studying 1,4-naphthoquinones and their derivatives, and knowing the methods of preparing them using different auxiliary agents and forming derivatives containing heterocyclic rings, active groups and saturated rings containing heterogeneous elements . In addition, due to their strong antibacterial, antifungal and anticancer activity, 1,4-naphthoquinone compounds biological importance and are considered a source of various pharmaceutical compounds.

The optimum separators operating pressure is determined by using flash calculations and equilibrium ratios. In this study, the optimum separator size for Jambur field is calculated by using equations introduced by Arnold and Stewart and API12J Specification [1]. Because Jambur field has a high production rate two conditions are taken in the study to determine separator size, first based on production rate 80,000 bbl/day and second based on split the production between two banks A and B (40,000 bbl/day for each bank). The calculation resulted in optimum separator pressure for the first stage of 700 psi, and the second stage of 300 psi, and the third stage of 120 psi. The results show that as the number of stages increased above three-stag

        A new generalizations of coretractable modules are introduced where a module  is called t-essentially (weakly t-essentially) coretractable if for all proper submodule  of , there exists f End( ), f( )=0 and Imf _tes  (Im f + _tes ). Some basic properties are studied and many relationships between these classes and other related one are presented.

Short fiction, documentary and animation films constitute an outlet for many young filmmakers, who find in them a fulfillment of their ambitions. Therefore, this expansion in the cinematic movement witnessed by the cultural scene, despite the differences in levels, has produced films and names of promising young directors. In spreading cultural and artistic awareness and developing aesthetic taste. The research problem was represented in the following question (What are the characteristics of the short film and how its directive treatments are).
The theoretical framework included three sections: the first topic is the short film, its nature and features, the second topic is the elements of construction, and the third topic is Iraqi

The aim of this study to investigate the sexual harassment, prevention strategies, and the appropriate ways that tackle this phenomena. The current research consisted of four chapter; the first chapter gave a general introduction about the targeted topic followed by the problem of statement, the significance of study, study’s aims, and end with the limitations of study. The second section of chapter one referred to the common concepts of study. Third section addressed the previous studies that related to the current one. Chapter two concerned with the sexual violence against minors. It has four section; first section addressed number of concepts which related to sexual violence. The second section focused on the implications of sexual

Polymer films of PEG and PVA and their blend with different
concentrations of MnCl2 (0, 2, 4, 6 and 10 %.wt) were study using
casting technique. The X-ray spectra of pure PEG, PVA and
PVA:PEG films and with addition of 2% concentrations from
(MnCl2) show amorphous structures. The results for FTIR show the
interaction between the filler and polymer blend results in
decreasing crystallinity with rich amorphous phase. This
amorphous nature confirms the complexation between the filler and
the polymer blend. The optical properties of (PVA:PEG/MnCl2)
contain the recording of absorbance (A) and explain that the
absorption coefficient (α), refractive index (n), extinction coefficient
(ko) and the dielectric cons