The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

The study aimed to examine the phonological processing profile for students with and without reading disabilities in cycle 1 schools of basic education in the Governorate of Muscat, Sultanate of Oman. The study participants included 306 students, 165 students with reading disabilities and 141 students without reading disabilities. The Comprehensive Test of Phonological Processing (CTOPP) and Working Memory Test (WMT) were administered to the participants. The results of the study showed that the mean score of students without reading disabilities was higher than that of students of reading disabilities in all measures of phonological processing, and that there are statistically significant differences on the  case of students in all

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This study has been carried out in the animal field of the college of agricultural engineering sciences, university of Baghdad, for the period from 12/15/2021 to 1/26 /2022 for 42 d, to investigate the effect of adding different levels of ellagic acid to the diet of broilers, on some physiological characteristics &  oxidation indicators in meat compared to vitamin C in meat,  225 Ross 308 chicks were used, divided randomly to five treatments such us: T1: control group without additives to diet, &  the other T2, T3, T4 was added  ellagic  acid (

Abstract

The aim of the present research is to identify the test wisdom and the preoccupation with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department,  gender,  age,  and employee or non-employee, and revealing the relationship between the test wisdom and the preoccupation with learning and psychological tension. The research sample consisted of (75) students randomly selected from postgraduate students at the college of Education. The researcher applies test –wisdom of (Mellman & Ebel) and measurement of preoccupation with learning prepared by (Al-zaabi 2013) also, the researcher used the scale of t

This paper aims to improve the voltage profile using the Static Synchronous Compensator (STATCOM) in the power system in the Kurdistan Region for all weak buses. Power System Simulation studied it for Engineers (PSS\E) software version 33.0 to apply the Newton-Raphson (NR) method. All bus voltages were recorded and compared with the Kurdistan region grid index (0.95≤V ≤1.05), simulating the power system and finding the optimal size and suitable location of Static Synchronous Compensator (STATCOM)for bus voltage improvement at the weakest buses. It shows that Soran and New Koya substations are the best placement for adding STATCOM with the sizes 20 MVAR and 40 MVAR. After adding STATCOM with the sizes [20MVAR and 40MV

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The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

This study was conducted to investigate the presence of Staphylococcus aureus in the red and white meat available in local markets. They were selected ten samples of red and white meat randomly (Iraq, Saudi Arabia, Turkey, and Brazil) from different markets in Baghdad, and the results of reading the nutrition facts of media indication card showed that all models confirm to the Iraqi standard quality in terms of scanning all data of the media indication card, except for the birds of Bayader, where the date of expire & production date of the product was not mentioned. Also, the results of the study showed that there is no Staphylococcus aureus in local red and white meat as well as imported.

The research aims to identify the concept of green taxes and their role in reducing environmental pollution through the poll of Abnh of taxpayers and employees of the General Authority for taxes totaling 200 individual .autam adoption of the resolution as a tool head for the collection of data and information from the sample and analyzed their responses using a statistical program (spss - 10), and calculating the percentages and the arithmetic mean, standard deviation and research found to a number of conclusions, notably the lack of legislation with the challenges and the difficulty of the existence of a measure or a standard lack of planning for the application of environmental taxes that the state taxation application between the Gene

The worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the stand