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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
Sat Mar 01 2014
Journal Name
Al-nahrain Journal Of Science
Adsorption of Ciprofloxacin Hydrochloride from Aqueous Solution by Iraqi Porcelinaite Adsorbent
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Pharmaceuticals are widely distributed in different applications and also released into the environment. Adsorption of Ciprofloxacin HCl (CIPH) on Porcelinaite was studied at ambient conditions. The adsorption isotherms can be well described using the Freundlich and Temkin equations. The pH of the solution influences significantly the adsorption capacity of Porcelinaite, the adsorption of CIPH increased from the initial pH 1.3 and then decreased over the pH rang of 3.8-9. The adsorption is sensitive to the change in ionic Strength, which indicate that electrostatic attraction is a significant mechanism for sorption process. The enthalpy change (∆H) for the adsorption of CIPH onto Porcelinaite signifies an endothermic adsorption. The ∆G

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Spectroscopic investigation of Rhodamine-B thin film prepared by PLD technique
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Optical properties of Rhodamine-B thin film prepared by PLD
technique have been investigated. The absorption spectra using
1064nm and 532 nm laser wavelength of different laser pulse
energies shows that all the curves contain two bands, B band and Q
bands with two branches, Q1 and Q2 band and a small shift in the
peaks location toward the long wavelength with increasing laser
energy. FTIR patterns for Rhodamine-B powder and thin film within
shows that the identified peaks were located in the standard values
that done in the previous researches. X-ray diffraction patterns of
powder and prepared Rhodamine-B thin film was display that the
powder has polycrystalline of tetragonal structure, while the thin film

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Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Formation of Compressive Residual Stress by Face Milling Steel AISI 1045
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Abstract

     Machining residual stresses correlate very closely with the cutting parameters and the tool geometries. This research work aims to investigate the effect of cutting speed, feed rate and depth of cut on the surface residual stress of steel AISI 1045 after face milling operation. After each milling test, the residual stress on the surface of the workpiece was measured by using X-ray diffraction technique. Design of Experiment (DOE) software was employed using the response surface methodology (RSM) technique with a central composite rotatable design to build a mathematical model to determine the relationship between the input variables and the response. The results showed that both

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Nanostructural study of Ti-Ni binary alloy prepared by mechanical alloying
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In the present study, a powder mixture of elements Ti and Ni was mechanically alloyed in a high energy ball mill. Microstructure of the nanosized amorphous milled product in different stages of milling has been characterized by X- ray diffraction, scanning electron microscopy and differential thermal analysis. We found that time of mechanical alloying is more significant to convert all crystalline structure to the amorphous phase. Nanocrystalline phase was achieved as a result of the mechanical alloying process. The results also indicates that the phase transformation and the grain size occurs in these alloys are controlled by ball milling time

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Publication Date
Tue Dec 10 2019
Journal Name
London Metropolitan University
Speech intelligibility: a study of Iraqi EFL learners’ accented English
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MR Younus…, 2020 - Cited by 2

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Publication Date
Wed Dec 15 2021
Journal Name
Abstract And Applied Analysis
Dynamical Behaviors of a Fractional-Order Three Dimensional Prey-Predator Model
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In this paper, the dynamical behavior of a three-dimensional fractional-order prey-predator model is investigated with Holling type III functional response and constant rate harvesting. It is assumed that the middle predator species consumes only the prey species, and the top predator species consumes only the middle predator species. We also prove the boundedness, the non-negativity, the uniqueness, and the existence of the solutions of the proposed model. Then, all possible equilibria are determined, and the dynamical behaviors of the proposed model around the equilibrium points are investigated. Finally, numerical simulations results are presented to confirm the theoretical results and to give a better understanding of the dynami

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
A new species of Solanum L.(Solanaceae) from Baghdad city Iraq
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Solanum americanum is a new annual shrubby plant seen recently in fields and gardens of Baghdad city. A new species is described and illustrated, inhabit wet or semi dry places and have consequently a mesophytic habit. A detailed morphological study of the stems, leaves, Inflorescence, flower, male and female reproductive organs and fruits has been done, revealed several interesting taxonomic characteristics, which have not previously been studied in Iraq. Also, anatomical studies reveals constant taxonomical characteristics such as the presence of anthocayanine in outer row of epidermis, distinct chlorenchyma in whole cortex, the wide pith of stems, and presence of distinct mesophyll that differentiated into palisade layer and spongy laye

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Publication Date
Tue Aug 01 2017
Journal Name
Catalysis Science & Technology
Decomposition of selected chlorinated volatile organic compounds by ceria (CeO 2)
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Chlorinated volatile organic compounds (CVOCs) are toxic chemical entities emitted invariably from stationary thermal operations when a trace of chlorine is present. Replacing the high-temperature destruction operations of these compounds with catalytic oxidation has led to the formulation of various potent metal oxides catalysts; among them are ceria-based materials. Guided by recent experimental measurements, this study theoretically investigates the initial steps operating in the interactions of ceria surface CeO2(111) with three CVOC model compounds, namely chloroethene (CE), chloroethane (CA) and chlorobenzene (CB). We find that, the CeO2(111) surface mediates fission of the carbon–chlorine bonds in the CE, CA and CB molecules via mo

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Spectrophotometric Determination of Ampicillin with Sulfanilic Acid by Oxidative Coupling Reaction
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Publication Date
Sun Jul 31 2022
Journal Name
International Review Of Civil Engineering (irece)
Bearing Capacity Factor of Shallow Foundation on Reinforced Sloped Clayey Soil
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The placement of buildings and structures on/or adjacent to slopes is possible, but this poses a danger to the structure due to failures that occur in slopes. Therefore, a solution or improvement should be determined for these issues of the collapse of the structure as a result of the failure of the slopes. A laboratory model has been built to test the impact of some variables on the bearing capacity factor. The variables include the magnitude of static axial load applied at the center of footing, the depth of embedment, the spacing between geogrid reinforcement layer and the numbering of the geogrid sheet under the footing, the inclination angle of slope clayey soil (β), the spacing between the footing's edge and the slope's end (b/H). Th

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