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
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Strengthening of RC Beam with Large Square Opening Using CFRP
...Show More Authors

The use of essential services in modern constructions, such pipes, and ducts, became important, placing these pipes and ducts underneath the soffit of the beam. They made a ceiling sandwich, and that causes to reduce the height of the floor, so the presence of the opening in the beam saves the height of the floor.  In this paper, the investigation of the beam response of reinforced concrete simply supported rectangle beams with square web openings is presented, including a number of the web openings (two, four, and eight), in addition to its use in strengthening the member at the openings (when the beam is planned before casting, internal deformation steel bar is used, and in case of the opening is existing in the b

... Show More
View Publication Preview PDF
Crossref (10)
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Prediction of consolidation due to dewatering by using MATLAB software
...Show More Authors

View Publication Preview PDF
Crossref
Publication Date
Wed Apr 02 2014
Journal Name
Journal Of Theoretical And Applied Information Technology
TUMOR BRAIN DETECTION THROUGH MR IMAGES: A REVIEW OF LITERATURE
...Show More Authors

Today’s modern medical imaging research faces the challenge of detecting brain tumor through Magnetic Resonance Images (MRI). Normally, to produce images of soft tissue of human body, MRI images are used by experts. It is used for analysis of human organs to replace surgery. For brain tumor detection, image segmentation is required. For this purpose, the brain is partitioned into two distinct regions. This is considered to be one of the most important but difficult part of the process of detecting brain tumor. Hence, it is highly necessary that segmentation of the MRI images must be done accurately before asking the computer to do the exact diagnosis. Earlier, a variety of algorithms were developed for segmentation of MRI images by usin

... Show More
Scopus (48)
Scopus
Publication Date
Thu Feb 29 2024
Journal Name
Iraqi Journal Of Science
Improving Properties of Tungsten Oxide Films by Gamma Ray Irradiation
...Show More Authors

     The deposition process and investigation of the physical properties of tungsten trioxide (WO3) thin films before and after gamma irradiation are presented in this paper. The WO3 thin films were deposited, using the pulse laser deposition technique, on glass substrates at laser energies of 600mJ and 800mJ. After deposition, the samples were gamma irradiated with Co60. The structural and optical properties of polycrystalline WO3 thin films are presented and discussed before and after 5kGy gamma irradiation at the two laser energies. X-ray diffraction spectra revealed that all the films consisted of WO3 crystallized in the triclinic form; the dislocation density and lattice strain increased with the absorbed dosage of gamma

... Show More
View Publication
Scopus Crossref
Publication Date
Mon May 04 2009
Journal Name
Journal Of Al-nahrain University
Solution of two-dimensional fractional order volterra integro-differential equations
...Show More Authors

In this paper, our aim is to study variational formulation and solutions of 2-dimensional integrodifferential equations of fractional order. We will give a summery of representation to the variational formulation of linear nonhomogenous 2-dimensional Volterra integro-differential equations of the second kind with fractional order. An example will be discussed and solved by using the MathCAD software package when it is needed.

View Publication Preview PDF
Publication Date
Tue Nov 01 2016
Journal Name
Indian Journal Of Pathology And Microbiology
Panniculitis is a common unrecognized histopathological feature of cutaneous leishmaniasis
...Show More Authors

KE Sharquie, AF Hameed, AA Noaimi, Indian Journal of Pathology and Microbiology, 2016 - Cited by 12

View Publication
Scopus (7)
Scopus
Publication Date
Mon Feb 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
A Critical Review of Subgrade Soil Reinforced with Geo-synthetics
...Show More Authors
Abstract<p>Recently, the application of geosynthetics in the reinforcement of weak subgrade is expanded dramatically. However, selection of the geo-material that fits site conditions and soil type is crucial to achieving the success of the overall performance of such improvement. Also, the road life and cost construction are significant keys for evaluating this type of ground treatment. This paper presents an overview of the subgrade strengthening with geosynthetics to acquire a better understanding of the technique and to provide a clear guide for transportation and geotechnical engineers. The rutting failure along with its main causes are highlighted briefly. The types of geosynthetics, their applications and</p> ... Show More
View Publication
Crossref (3)
Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MICROFACIES ANALYSIS OF SHIRANISH FORMATION AT HIJRAN SECTION- NE IRAQ
...Show More Authors

Shiranish Formation (Late Campanian- Maastrichtian) that cropping out north east Iraq, is studied by microfacies analysis of 52 thin section collected from Hijran Section, about 10 km west Shaqlawa Town, Governorate of Erbil. According to petrography, mineralogy and organic contents, rocks are subdivided to crystalline carbonate and microfacies units (biowackstone, packstone, and mudstone facies). Biowackstone facies have high ratio of the rock components, while the other facies have low ratio. Microfacies analysis led to relatively quiet deep marine environment.

View Publication Preview PDF
Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Ovonic Research
Color-tunable of organic light emitting diode MEH-PPV: CNTs
...Show More Authors

Organic light emitting diodes (OLEDs) were fabricated containing host molecule of conjugated polymer MEH-PPV poly (2-methoxy-5-(2'-ethylhexyloxy)-1,4-phenlenevinylene) which was dissolved in chloroform solvent and doped with guest molecules MWCNTs that were dissolved in DMF solvent with different volume ratios 0.05 and 0.15, nanocomposite system which acts as active layer in OLEDs device. The Poly(3,4-ethylenedioxythiophene):poly-(styrenesulfonate) "PEDOT:PSS" and Tris98-hydroxyquinoline) aluminum "Alq3" as hole transport layer HTL and electron transport layer ETL were used respectively, to enhanced the injection charge from the electrodes to the active layer. Spin coating method used for achieving facile and low cost OLED. The absorption s

... Show More
Scopus (5)
Scopus
Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Recent Scientific Research
Tamsulosin hudrochloride (flomax) effects on fertility of albino male mice
...Show More Authors

Aim: To evaluate the side effects of Tamsulosin hydrochloride in fertility of experimental rats. Materials and methods: three groups of mice were used. First and second groups were injected [intraperitoneal (I.P.)] daily for 42 with 8 and 16 µg /kg mouse body weight (kg.b.wt) of Tamsulosin hydrochloride, respectively. Third group was injected with PBS (control). Several biological and histopathological studies were conducted on rat groups. Results: Significant decrease in number, motility and viability of epididymal sperm post injection with 16 µg /kg.b.wt, while injection with 8 µg /kg.b.wt reduced significantly, percentage of viability of sperm as compared with the control group. High percentage of abnormal sperm was observed in mice t

... Show More