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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This study is dedicated to solving multicollinearity problem for the general linear model by using Ridge regression method. The basic formulation of this method and suggested forms for Ridge parameter is applied to the Gross Domestic Product data in Iraq. This data has normal distribution. The best linear regression model is obtained after solving multicollinearity problem with the suggesting of 10 k value.
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PDBN Rashid, International Journal of Development in Social Sciences and Humanities, 2023
The researcher studies and explains the content of some pictures that are published in al-Mada newspaper. The research is important as it deals with a topic that has a relation with visual culture and its role to transfer the press letter to the audience. The researcher finds that cartoonist exposed the security services through important people who have a major role in state policy and reveals the level of corruption and the weak treatments for this phenomenon and its reflection on the whole society and individuals. In addition to that, cartoonists try to encourage the public for going on the peaceful demonstrations since it is a good tool to make pressure on the government to punish the corrupts.
This paper presents a study (experimentally) for strengthening reinforced concrete (RC) beams with Near-Surface-Mounted (NSM) technique. The use of this technique with CFRP strips or rebars is an efficient technology for increasing the strength for flexure and shear or for repairing damaged reinforced concrete (RC) members. The objective of this research is to study, experimentally, RC beams either repaired or strengthened with NSM CFRP strips and follow their flexural behavior and failure modes. NSM-CFRP strips were used to strengthen three RC beam specimens, one of them was initially strengthened and tested up to failure. Four beam specimens have been initially subjected to preloading to 50% and 80% of ultimate load. Two of the sp
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Pumping a BBO crystal by a violet diode laser with a wavelength of (405 nm) output power of (24 mW) and a line width of (3nm) was employed to generate entangled photons with a wavelength of 810 nm by achieving type II phase matching conditions.The coincidence count rate obtained in this experiment was in the range of (18000) counts/s. Two BBO crystals with different thicknesses of (4 mm and 2 mm) were tested, where maximum count rates of about (18000) counts/s was obtained with a (5*5*2) mm BBO crystal where the short coherence time for the pumping source was tolerated by using shorter BBO crystals. Also, the effect of compensating crystal on the walk-off effect was studied. The coincidence count rates were increased by using these crystal
... Show More(28)Bacterial local isolates of Bacillus sp. were obtained from soil samples. Isolates were tested for thermostable alpha- amylase production on solid media; fifteen isolates were able to develop clear zone around the bacterial growth after floating the plates with iodine reagent (Lugol's solution). There were further tested in submerged culture which led to selection of Bacillus sp. H14since it was the most efficient .Microbial and biochemical tests showed that the local isolate Bacillus sp.H14was refered to the species B.licheniformis that signed as H14 was refered to the species B.licheniformis H14 .,To get ahigher yield of alpha – amylase(48.70unit/mg protein) production from the local isolate B.licheniformis H14 . This study used
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The current work discusses the removal of brilliant dyes. These dyes were Brilliant Cresyl Blue (BCB) and Brilliant Green (BG) by the use of poly acrylic acid hydrogel beads (PAA). We examined the adsorption isotherms and found that the factors preferring it are temperature and salt, shaking effects, wet PAA, (BCB) and (BG) follows Freundlich equation more than other equations. Based on the results, there is a positive correlation between adsorption of dyes (BCB and BG) and temperature (Endothermic process). We calculated the thermodynamic functions (ΔG, ΔS, and ΔH). The ion strength effects on the adsorptions at (20 °C) increased adsorption if the salt concentrations is high. We treated the kinetics outcomes based on Lagergren Equation
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