Preferred Language
Articles
/
jpgiafs-613
The scientific approachs of measuring human capital under accounting intellectual capital and the suggested procedures for application in the knowleged units
...Show More Authors

The most important issue that 21-century in knowledge organization try successfully to face and solve is the determination of the ways and the processes through which they can measure and assess the intellectual capital (IC). In spite of the importance of the human capital in the knowledge organization, The accounting as an information systems, does not give a great deal of consideration to the human capital, and does not treat investment in it as an original factor, but it shows it on the base of salaries and payrolls that is appears in the financial statements as a revenue expenditure. As a result of that the financial statement are not a true expression of the actual status and then some of the decisions taken under the present circumstances will be badly.  The study focuses on the importance of Human Capital (HC) in knowledge organization, and aims at determining the concepts, components, measure, and indicators of the intellectual capital and human capital. Several models have been developed to measure (IC) and   (HC). According to modern (HC) models, the major models of the measure of the (HC) are: Historical cost, Replacement cost, Opportunity cost, Adjusted Present Value, Economic Valuation, Return on Effect Employee, Goodwill and another method. (IC) and (HC) Plays Important role in knowledge organization to support sustained competitive advantage and achieve organizational efficiency, effectiveness and success

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Theoretical Estimation of Electronic Flow Rate at Al-TiO<sub>2</sub> Interfaces System
...Show More Authors
Abstract<p>The mechanism of the electronic flow rate at Al-TiO<sub>2</sub> interfaces system has been studied using the postulate of electronic quantum theory. The different structural of two materials lead to suggestion the continuum energy level for Al metal and TiO<sub>2</sub> semiconductor. The electronic flow rate at the Al-TiO2 complex has affected by transition energy, coupling strength and contact at the interface of two materials. The flow charge rate at Al-TiO2 is increased by increasing coupling strength and decreasing transition energy.</p>
View Publication
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Catalysis Science &amp; Technology
Mechanisms governing selective hydrogenation of acetylene over γ-Mo<sub>2</sub>N surfaces
...Show More Authors

We demonstrate that the selective hydrogenation of acetylene depends on energy profile of the partial and full hydrogenation routes and the thermodynamic stability of adsorbed C2H2 in comparison to C2H4.

View Publication
Scopus (27)
Crossref (26)
Scopus Clarivate Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Finite Element Analysis of Cracked One-Way Bubbled Slabs Strengthened By External Prestressed Strands
...Show More Authors

Bubbled slabs can be exposed to damage or deterioration during its life. Therefore, the solution for strengthening must be provided. For the simulation of this case, the analysis of finite elements was carried out using ABAQUS 2017 software on six simply supported specimens, during which five are voided with 88 bubbles, and the other is solid. The slab specimens with symmetric boundary conditions were of dimensions 3200/570/150 mm. The solid slab and one bubbled slab are deemed references. Each of the other slabs was exposed to; (1) service charge, then unloaded (2) external prestressing and (3) loading to collapse under two line load. The external strengthening was applied using prestressed wire with four approaches, wh

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Nov 17 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of bone density after six months from dental implants placement using Computed Tomography
...Show More Authors

Background: Determination of local bone mineral density (BMD) immediately after implant insertion play an important role in implant success rate, may offer comprehensive description of the bone, and give enough information to the surgeon prior to implant insertion and at follow up status. The aim of the present study is to evaluate the changes of local bone density in the dental implant recipient sites by using computerized tomography. Material and method: The sample consisted of (20) dental implants recipient sites, bone density assessment was done twice, immediately after implants insertion and after six months. Results: The mean HU of the bone around the implant insertion site, immediately after implant placement was 552.28 HU, and inc

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 01 2021
Journal Name
The Iraqi Postgraduate Medical Journal
Knowledge of Hypertensive Patients Attending Al-Imamein Kadhimein Medical City Regarding Follow-Up Visits
...Show More Authors

View Publication Preview PDF
Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
Characteristics of Zinc Oxide Film Prepared by Chemical Spray Deposition as a Gas Sensor
...Show More Authors

Zinc oxide thin films were deposited by chemical spray pyrolysis onto glass substrates which are held at a temperature of 673 K. Some structural, electrical, optical and gas sensing properties of films were studied. The resistance of ZnO thin film exhibits a change of magnitude as the ambient gas is cycled from air to oxygen and nitrogen dioxide

View Publication Preview PDF
Publication Date
Wed Jun 02 2010
Journal Name
Journal Of Engineering
Bearing capacity of square footing on geogrid reinforced loose sand to resist eccentric load
...Show More Authors

This research presents and discuss the results of experimental investigation carried out on geogrids model to study the behavior of geogrid in the loose sandy soil. The effect of location eccentricity, depth of first layer of reinforcement, vertical spacing, number and type of reinforcement layers have been investigated. The results indicated that the percentage of bearing improvement a bout (22 %) at number of reinforced layers N=1 and about (47.5%) at number of reinforced layers N=2 for different Eccentricity values when depth ratio and vertical spacing between layers are (0.5B and 0.75B) respectively

Publication Date
Wed Jan 31 2018
Journal Name
Engineering Journal
Residual Strength of Composite Unprotected Steel-Deck Floor Exposed to High Temperature (Fire Flame)
...Show More Authors

View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Estimation of some Organophosphorus Pesticides Using Carbon Paste Electrode Coupled with Molecularly Imprinted Polymers
...Show More Authors

The aim of this study was to develop a sensor based on a carbon paste electrodes (CPEs) modified with used MIP for determination of organophosphorus pesticides (OPPs). The modified electrode exhibited a significantly increased sensitivity and selectivity of (OPPs). The MIP was prepared by thermo-polymerization method using N,N-diethylaminoethymethacrylate (NNDAA) as functional monomer, N,N-1,4-phenylenediacrylamide (NNPDA) as cross-linker, the acetonitrile used as solvent and (Opps) as the template molecule. The three OPPs (diazinon, quinalphos and chlorpyrifos) were chosen as the templates, which have been selected as base analytes which used widely in agriculture sector. The extraction efficiency of the imprinted polymers has been evaluat

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Clarivate Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Second Engineering Scientific Conference
SEPARATION OF ALKALOIDS FROM PLANTS BY BULK LIQUID MEMBRANE TECHNIQUE USING ROTATING DISCS CONTACTOR
...Show More Authors

This paper describes the transport of Alkaloids through Rotating Discs Contactor (RDC) using n-decane as a liquid membrane. The transport of Pelletierine Alkaloid from a source phase through bulk liquid membrane to the receiving phase has been investigated. The general behaviour of Pertraction process indicates that% Extraction of pelletierine Alkaloid increased with increase in the number of stages and the agitation speed but high agitation speed was not favoured due to the increased risk of droplet formation during the operation. The pH of source and receiving phases were also investigated. The effect of organic solvent membrane on the extraction of Pelletierine was evaluated using ndecane, n-hexane and methyl cyclohexane. The results sho

... Show More