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

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,

The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection

The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection

A comprehensive review focuses on 3D network-on-chip (NoC) simulators and plugins while paying attention to the 2D simulators as the baseline is presented. Discussions include the programming languages, installation configuration, platforms and operating systems for the respective simulators. In addition, the simulator’s properties and plugins for design metrics evaluations are addressed. This review is intended for the early career researchers starting in 3D NoC, offering selection guidelines on the right tools for the targeted NoC architecture, design, and requirements.

Image pattern classification is considered a significant step for image and video processing. Although various image pattern algorithms have been proposed so far that achieved adequate classification, achieving higher accuracy while reducing the computation time remains challenging to date. A robust image pattern classification method is essential to obtain the desired accuracy. This method can be accurately classify image blocks into plain, edge, and texture (PET) using an efficient feature extraction mechanism. Moreover, to date, most of the existing studies are focused on evaluating their methods based on specific orthogonal moments, which limits the understanding of their potential application to various Discrete Orthogonal Moments (DOM

Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

Literature on the use of the first-person pronoun in abstracts and conclusion sections of final-year projects is limited. In case of Algerian Master students, it is too scant. The present paper aims at filling this gap through a study concerned with students’ and engagement in their final projects (memoirs). This quantitative study examines the use of “we” and its various types, “our- us-I, my, the researcher” in memoirs chosen at random from the d-space portal of the University of Adrar, southern Algeria. Sixty-five papers, submitted in the fields of Linguistics or didactics between 2015 and 2020 and representing nearly half of the whole memoirs’ depository at the library’s d-space, constituted the corpus of study. The des

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

This study aimed to provide a conceptual model for the use and benefits of the e-Government as related to administrative fraud and financial corruption. The study also looked into their concepts, forms, dimensions and types and the role of e-Government on fraud reduction, corruption in administration and finance and its impact on the government performance. From the result, it is revealed that there is need for electronic government for implementation in order to curb the rate of fraud and administrative and financial corruption and improve the quality of service provision for better performance