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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
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Approvals of the Imam nuclear for Iraqis Through the student platform
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The research was titled: Approval of the Imam of the Nuclear of Iraqis through the curriculum of the students.
The research revolves around the study of the weight of the imam nuclear jurisprudence in which the views of the Iraqi jurists of the Imam Shafi'i agreed through the book of students' approach to the nuclear imam, the research included a brief translation of the nuclear imam, and the definition of his place in the Shafi'i school, and then the definition of Iraqi jurists and then study the jurisprudence The course of research is only three issues, and compared with the views of imams, and the statement of the most correct opinion, and God and the conciliator.
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Publication Date
Wed Nov 17 2021
Journal Name
International Journal Of Knowledge Management
Assessing the Success of the Perceived Usefulness for Knowledge Management Systems
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Recently, Knowledge Management Systems (KMS) consider one of the major fields of study in educational institutions, caused by the necessity to identify their knowledge value and success. Hence, based on the updated DeLone and McLean’s Information Systems Success Model (DMISSM), this study set out to assess the success of the Perceived Usefulness of Knowledge Management Systems (PUKMS) in Iraqi universities. To achieve this objective, the quantitative method is selected as the research design. In total, 421 university administration staff members from 13 Iraqi private universities were conducted. This study highlights a number of significant results depending on structural equation modeling which confirms that system, information, and s

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Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
nternational will in the Security Council Towards the Syrian crisis
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Nations witnessed since its existence a state of wills conflict as a result of the intersection and intertwining of interests, through which it sought to achieve its goals and objectives, and this has often led to direct military conflicts and countless wars, and witnessed the entry into global wars in which humanity lost millions of lives and losses .Despite the great changes in the international arena, especially in recent decades, the conflict of wills has not ceased, although some of its features and forms have changed, and it has become more complicated after the withdrawal of this conflict to international organizations and bodies, including the Security Council. It is mandated under the Charter of the United Nations to wor

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Publication Date
Mon May 21 2007
Journal Name
Journal Of Planner And Development
Using the Input - Output Model in building the economic plan using the computer
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The origin of this technique lies in the analysis of François Kenai (1694-1774), the leader of the School of Naturalists, presented in Tableau Economique. This method was developed by Karl Marx in his analysis of the Departmental Relationships and the nature of these relations in the models of " "He said. The current picture of this type of economic analysis is credited to the Russian economist Vasily Leontif. This analytical model is commonly used in developing economic plans in developing countries (p. 1, p. 86). There are several types of input and output models, such as static model, mobile model, regional models, and so on. However, this research will be confined to the open-ended model, which found areas in practical application.

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Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
AL-Takfir in the thought of Islamic movements and organizations and its social repercussions
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This is an open access by CC Attribution-Noncommercial-NoDerivatives 4.0

https://creativecommons.org/licenses/by-nc-nd/4.0

Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.

The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
A study to determine the most important factors affecting student performance In the secondary school in Diwaniya
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Student performance may influence by several factors in all his study levels such as primary school, intermediate school and even in his college; some of these factors are psychological factors, social factors, and the factors which correlate with student environment.

In this paper we study some of these factors to discover their influence by using canonical correlation analysis to analyze the data. Many conclusions are discovered to help who focuses student performance or to make it pest in future.

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Publication Date
Wed Oct 01 2014
Journal Name
Al–bahith Al–a'alami
Student Survey in Public Relations Services, Registration and Counseling, A Case Study of Petra University for the academic year 2013/2014.
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The research discusses the public relations services, registration, and academic advising at Petra University for the years 2013-2014. Using a field study and surveying Petra University students to be informed about the services and to cover the tiny details that have to do with public relations role in the university as a specialized department interested in serving public and gaining their trust in terms of what is legal and possible to build and enhance the university reputation. And gain mutual trust between the university and its publics.
The public relations is consi

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Publication Date
Thu Feb 17 2022
Journal Name
Journal Of Discrete Mathematical Sciences And Cryptography
Calculation for the groups
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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Nonlinear Analysis And Applications
Human recognition by utilizing voice recognition and visual recognition
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Audio-visual detection and recognition system is thought to become the most promising methods for many applications includes surveillance, speech recognition, eavesdropping devices, intelligence operations, etc. In the recent field of human recognition, the majority of the research be- coming performed presently is focused on the reidentification of various body images taken by several cameras or its focuses on recognized audio-only. However, in some cases these traditional methods can- not be useful when used alone such as in indoor surveillance systems, that are installed close to the ceiling and capture images right from above in a downwards direction and in some cases people don't look straight the cameras or it cannot be added in some

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Thinking Styles And Its Relationship With The Need for Cognitive for Students of University
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This study aims to recognize the most common thinking styles and level of the need for cognitive university students , the relation between thinking styles and the need for cognitive, and there are differences according to gender .The sample consists of (250) males and females university students for the academic year (2013-2014), and the researcher uses two scales;" thinking styles scale (Harison &Bramson, 1986), and the need for cognitive scale" (Cacioppo, Petty & Kao , 1996).
The results show that there is difference in the range of the prevalence of the thinking styles among university students , the scientific thinking style is the most common , the students have got the arrange level of the need for cognitive , and there

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