Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

Health insurance and its benefits are of great importance and impact on the employees who represent the human capital of each organization because they are related to the health reality. The study took into account the most important and the last of his writing of the concepts and literary reviews and enriched the theoretical part of the practical side has addressed the financial data and analysis for the period from 2013 to 2017 to know the impact and the relationship between the variables that They were reviewed on the theoretical side. The study came out with a number of results, on the basis of which practical conclusions were drawn and reflected what was observed on the basis of which the recommendations were formulated

Groundwater is an important source of fresh water especially in countries having a decrease in or no surface water; therefore itis essential to assess the quality of groundwater and find the possibility of its use in different purposes (domestic; agricultural; animal; and other purposes). In this paper samples from 66 wells lying in different places in Baghdad city were used to determine 13 water parameters, to find the quality of groundwater and evaluate the possibility of using it for human, animal and irrigation by calculating WQI, SAR, RSC and Na% and TDS indicators. WQI results showed that the groundwater in all wells are not qualified for human use, while SAR and RSC indicated that most samples are suitable for irrigation use, and

This research aims to build a model to analyze the role of digital transformation (DT) and HR Flexibility in the strategic human resource management outcomes (SHRM outcomes) in the Iraqi Banking Sector. To be more precise, it explores whether HR Flexibility is a mediating factor between digital transformation and bank performance, employee dedication, and talent preservation. The research adopted a quantitative cross-sectional study design. A structured questionnaire will be used to collect data from at least 420 respondents. The method of analysis will be through surveys collected from 420 employees in the private and government banks in Iraq. IBM SPSS will be used to conduct preliminary analysis, and IBM SPSS AMOS will be used for Confirm

Despite the vast areas occupied by deserts in the world, it is still far from the civilized development and development of the other regions, so they became semi-neglected areas that extend to the hand of urbanization only in specific places and for special purposes, due to the harsh natural conditions surrounding it and to the accuracy The ecological balance in it became the greatest enemy of human beings in the desert areas is the same person who paved the way for increased intervention in the exploitation of natural resources and increase the demand for them to drain seriously affect the impact and still on the environmental and climatic conditions and thus living for the inhabitants of these Areas. The main potential for deve

The insurance companies are one of the organizations that rely mainly on human capital to underwriting to insurable risks because most of risks have many variables, so the aim of the research is to show the level of interest of the researched company in human capital, the reality of the underwriting policy in it, and the relationships of correlation and effect between them, and the approach has been used Analytical descriptive, as books, research and other related sources were used for the purpose of completing the theoretical side, on the practical side, a questionnaire was prepared, which represents the main tool for collecting data and distributed to a random sample of 64 people from underwriting managers and employees in spec

In the present study twenty samples of human urine were taken
from healthy male and female with different of: ages, occupation and
place of residence. These samples were collected from the hospital to
measure the concentration of radon gas in human urine by using one
of solid state nuclear track detectors LR-115.
The results obtained of the concentrations of radon in healthy human
urine are varying from 2.12×10-3 Bq.l-1 to 4.42×10-3 Bq.l-1 and
these values are less than the allowed limits 12.3×10-3 Bq.l-1.

In this paper, the characteristics of microstrip monopole antennas are studied firstly in free space. Secondly, the effects of the human body on the studied antenna's performance are investigated for wearable communications. Different patch shapes of microstrip monopole antenna are chosen to operate at two bands: industrial scientific and medical band (ISM) and ultra-wideband (UWB) for wearable applications. The studied antenna consists of a radiating element on one side of the substrate and a partial ground plane on the other side. The antenna is supposed to fabricate on cloth fabric whose relative dielectric constant is Ɛr =1.7. At the same time, the pure copper could be used as the conducting part representing both t