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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
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Torsional Resistance of Reinforced Concrete Girders with Web Openings
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In this study, a three dimensional finite element analysis was utilized to study the behavior of reinforced concrete T-
girders with and without web openings under pure torsion by using
ANSYS
APDL
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Publication Date
Thu Aug 31 2017
Journal Name
Journal Of Engineering
Energy Analysis of Solar Collector With perforated Absorber Plate
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The thermal performance of three solar collectors with 3, 6 mm and without perforation absorber plate was assessed experimentally. The experimental tests were implemented in Baghdad during the January and February 2017. Five values of airflow rates range between 0.01 – 0.1 m3/s were used through the test with a constant airflow rate during the test day. The variation of the following parameters air temperature difference, useful energy, absorber plate temperature, and collector efficiency was recorded every 15 minutes. The experimental data reports that the increases  the number of absorber plate perforations with a small diameter is more efficient rather than increasing the hole diameter of the absorber plate with decr

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Publication Date
Wed Dec 15 2010
Journal Name
Iraqi Journal Of Laser
Photodynamic Inactivation of Candida Albicans Sensitized by Malachite Green
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The aim of this study is to investigate the ability of malachite green (MG) combined with 650nm diode laser to kill Candida albicans and to spectrally study the MG photodegradation after photodynamic therapy (PDT) spectrally. Cultures of Candida albicans were exposed to 40mW, 650 nm diode laser in the absence of MG. In PDT group, the MG was added to the Candida suspension for 5 min then exposed to diode laser for (5, 10, 15, 20) min at power density of 0.59W/cm2. The absorption spectrum of the photosensitized fungal suspension was obtained. The data were submitted to T-test (p<0.05). A 650nm diode laser in the presence of MG reduced the number of CFU/ml in 98.4%. Laser with 650nm alone and MG alone did not reduce significantly the num

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Publication Date
Tue Feb 28 2017
Journal Name
Journal Of Engineering
Non-Isothermal Crystallization Kinetics Model of PBT/ MWCNTs Nanocomposites
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The non-isothermal crystallization kinetics and crystalline properties of nanocomposites poly butyleneterephthalate, [PBT] /multiwalled-carbon nanotubes (MWCNTs) were tested by differential scanning calorimetry (DSC). PBT/(MWCNTs) nanocomposite was prepared by ultrasonicated of MWCNTs (0.5, 1, 2, 4 wt %) in dichloromethane (DCM) and after that the powdered PBT polymer was added to the MWCNTs solution. The non-isothermal crystallization results show that increasing the MWCNTs contents, decreased the melting temperature (Tm) of PBT/(MWCNTs) nanocomposite as compared with pure PBT, while resulting in improving the degree of crystallinity. These results indicated that a little amount of MWCNTs can be evident strong nucleating agent in PBT na

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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Pharmacological aspects of Borago officinalis (Borage): A review article
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Abstract:

Borago officinalis is highly interesting amongst nutritional and medical source relate to its high composition of some useful phytochemical compound. It is great plants with bright blue star-shaped flowers present in most world regions and usually known as borage. The Borago phytochemical analysis showed the presence of alkaloids, tannins, flavonoids, phenolic acids, essential oil, vitamins and others. Borage is cultivated all over the world and used in traditional medicine as a demulcent, diuretic, emollient, tonic, expectorant, for the treatment of coughs, inflammation and swelling, and other diseases. In herbal medicine, Borage seed oil (BSO) has been utilized for many progres­sive illnesse

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Engineering
Desulfurization of AL-Ahdab Crude Oil using Oxidative Processes
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Two different oxidative desulfurization strategies based on oxidation/adsorption or oxidation/extraction were evaluated for the desulfurization of AL-Ahdab (AHD) sour crude oil (3.9wt% sulfur content). In the oxidation process, a homogenous oxidizing agent comprising of hydrogen peroxide and formic acid was used. Activated carbons were used as sorbent/catalyst in the oxidation/adsorption process while acetonitrile was used as an extraction solvent in the oxidation/extraction process. For the oxidation/adsorption scheme, the experimental results indicated that the oxidation desulfurization efficiency was enhanced on using activated carbon as catalyst/sorbent. The effects of the operating conditions (contact time, temperat

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Publication Date
Fri Apr 01 2022
Journal Name
Journal Of Engineering
Improvement of Diesel Fuel Engine Performance by Nanoparticles Additives
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This study was done to investigate the impact of different nanoparticles on diesel fuel characteristics, Iraqi diesel fuel was supplied from al-Dura refinery and was treated to enhance performance by improving its characteristics. Two types of nanoparticles were mixed with Iraqi diesel fuel at various weight fractions of 30, 60, 90, and 120 ppm. The diesel engine was tested and run at a constant speed of 1600 rpm to examine and evaluate the engine's performance and determine emissions. In general, ZnO additives' performance analysis showed they are more efficient for diesel fuel engines than CeO. The performance of engine diesel fuel tests showed that the weight fraction of nanoparticles at 90 and 120 ppm give a similar

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Assessment of X-Ray Effects on HF Radio Communications
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Abstract<p>This study aims to determine the effect of x-ray radiation resulting from solar flares in high-frequency radio wave communications through the ionosphere and to study the radio blackout events that occur over Iraq, located within (38,28) latitude, and (38,49) longitude. Using X-ray data during strong X flares and radio wave absorption data across the D ionosphere for 10 years from 2012 to 2021. The study concluded that there were 43 events of x-flare, most of which were during years of high solar activity. All of these flares produced X-rays that caused a radio blackout, R3 and only 13 events affected Iraq.</p>
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Publication Date
Fri Mar 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Performance of Dual-Media Down-Flow Rapid Gravity Filters
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The present study was conducted to evaluate the effect of variation of influent raw water turbidity, bed composition, and filtration rate on the performance of mono (sand) and dual media (sand and anthracite) rapid gravity filters in response to the effluent filtered water turbidity and headloss development. In order to evaluate each filter pe1formance, sieve analysis was made to characterize both media and to determine the effective size and uniformity coefficient. Effluent filtered water turbidity and the headloss development was recorded with time during each experiment.

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Constructing a Scale of Emotional Adjustment among Kindergarten Children
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The aim of the current research is to construct a scale of emotional adjustment for kindergarten children and to set a standard for its evaluation. To achieve this, a scale consisting of (19) items was prepared. The mother of the child answered by adopting the method of self-report, which is expressed in the form of reporting terms, as each item represents a situation in the child's life and each situation has three alternatives to answer that represent various responses to the mentioned situation. One of the alternatives represents the emotionally adaptive response, which is given a degree (3), the second response expresses the emotional adjustment partly that took the degree of (2), and the third response expresses the weakness of emot

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