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The scientific approachs of measuring human capital under accounting intellectual capital and the suggested procedures for application in the knowleged units
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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

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
STATISTICAL ANALYSIS OF PATIENTS INFECTED WITH CORONAVIRUS USING MANOVA
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Publication Date
Sat Oct 31 2020
Journal Name
International Journal Of Intelligent Engineering And Systems
Speech Emotion Recognition Using MELBP Variants of Spectrogram Image
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Publication Date
Mon Sep 19 2016
Journal Name
Spie Proceedings
Simulation of push-pull inverter using wide bandgap devices
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Publication Date
Thu Feb 28 2019
Journal Name
The Open Civil Engineering Journal
Experimental Investigation of Skirt Footing Subjected to Lateral Loading
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Background:

The skirt foundation is one of the powerful types of foundations to resist the lateral loads produced from natural forces, such as earthquakes and wind action, or from the type of structures, such as oil platforms and offshore wind turbines.

Objective and Methodology:

This research experimentally investigated the response of skirted footing resting on sandy soil of different states to lateral applications of loads on a small-scale physical model manufactured for this purpose. The parameters studied are the dista

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Clouds Height Classification Using Texture Analysis of Meteosat Images
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In the present work, pattern recognition is carried out by the contrast and relative variance of clouds. The K-mean clustering process is then applied to classify the cloud type; also, texture analysis being adopted to extract the textural features and using them in cloud classification process. The test image used in the classification process is the Meteosat-7 image for the D3 region.The K-mean method is adopted as an unsupervised classification. This method depends on the initial chosen seeds of cluster. Since, the initial seeds are chosen randomly, the user supply a set of means, or cluster centers in the n-dimensional space.The K-mean cluster has been applied on two bands (IR2 band) and (water vapour band).The textural analysis is used

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Engineering
Serviceability Performance of Externally Prestressed steel-Concrete Composite Girders
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Publication Date
Sat Mar 04 2023
Journal Name
Baghdad Science Journal
Approximate Solution of Sub diffusion Bio heat Transfer Equation
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In this paper, author’s study sub diffusion bio heat transfer model and developed explicit finite difference scheme for time fractional sub diffusion bio heat transfer equation by using caputo fabrizio fractional derivative. Also discussed conditional stability and convergence of developed scheme. Furthermore numerical solution of time fractional sub diffusion bio heat transfer equation is obtained and it is represented graphically by Python.

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Publication Date
Thu Sep 26 2019
Journal Name
Al-kindy College Medical Journal
Clinical Significance of Blastocystis Sp. among Children with Leukemia
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Background: Blastocystis spp. distributes world widely and the genus Blastocystis include many subtypes that are isolated from human intestinal tract. It is considered the most common parasite detected in human being.

Objectives: To evaluate the incidence of Blastocystis spp. among leukemic children, to find out its association with the presence of symptoms (diarrhea and abdominal pain), and to assess the efficacy of different staining methods in detection of Blastocystis spp. 

Type of the study: cross-sectional study.

Method: 103 children were enrolled in this study, 53 leukemic patients and 50 healthy con

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Methods of Achieving Mental Health from an Islamic Perspective
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The aim of the research is to identify the methods of achieving mental health from an Islamic perspective by using an analytical approach. The methods that were explained: strengthen the spiritual side to control the motives and emotion s overcome the whims of the soul, fear of God and treat mental illness from an Islamic point of view by recognizing self, assurance, foresight, learning and acquiring new trends. Conclusion: we can achieve mental health by optimism, not despair, the compatibility of the Muslim with himself and with others, Consistency, emotional balance, and patience in difficult situations. Islam has attributes that make an individual feels    psychological security. Thus, all these elements achiev

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Publication Date
Thu Jul 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NOTES ON SOME ARMORED SCALE INSECTS (HEMIPTERA:DIASPIDIDAE) OF IRAQ
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Sixteen species of Armored Scale insects were recorded from Baghdad city during 2001-2005. Three of these are reported here for the first time Abgrallaspis cyanophylli (Signoret, 1869), Aonidiella citrina (Craw,1870) and Chrysomphalus aonidium (Linnaeus,1758). The other thirteen species were recorded earlier Aonidiella aurantii (Maskell), Aonidiella orientalis (Newstead), Chrysomphalus dictyospermi (Morgan), Diaspidiotus ostreaeformis (Curtis), Diaspidiotu perniciosus (Comctock), Hemiberlesia lataniae (Signoret), Lepidosaphes beckii (Newman), Lepidosaphes conchiformis (Gmelin), Lepidosaphes ulmi (Linnaeus), Mercetaspis halli

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