The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet profits. for these reasons, the human resources have got great importance for their great role in any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs. In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the ompany .finally ,we have come into the conclussions and recommend dations ,the most important conclussions are ,most economic Units lask enough knowledge about the concept of quality costs ,their elements, and heuce the roli of human sources accounting in getting berefit of trained human resources in performance with higher efficiency , quality and speed ,The most important recommendations are the necessity of supporting studies and researches dealing with human resources ccounting and quality costs : and preparing the suitable teaching programs about varions Specializations ,pursuiting their accomplishing and evaluating to invest heir own costs.
The research aims to focus on the human rights guarantees as they are subjected to continuous violations due to changes, wars and conflicts between nations and people, especially in the Arab world and the third world due to political, social, economic and environmental conditions and the failure of democratic tracks under the current reality.
Keyword: Human rights, Reality, Ambition.
Corruption is a phenomenon that exists in all times and places, they appear in the developing countries and in developed countries, and in all political systems. And its repercussions and economic repercussions on the society in which it is rampant, and lead to the undermining of economic development and obstruction, is also working on increasing poverty and unemployment, as well as its role in the worsening of social problems, and political instability. And corruption is deviant behavior is illegal and contrary to the teachings of the religious and moral values. The emergence of this phenomenon is due to several reasons, including political, economic, social and cultura
... Show MoreThe effect of laser radiation on human aorta, coronary, and pulmonary arteries, and pulmonary veins has been investigated. Xenon-Chloride (eximer), Nitrogen, and Nd-YAG pulsed lasers of wavelengths 308, 337, and 1060 nm respectively were used. Their effects on fresh postmortem tissues, normal and diseased, was studied. The diameter and depth of ablation of the exposed tissues, in air, were measured as a function of many factors related to the type of laser and nature of the tissue. The effect of properties of the applied lasers, such as average power density and deposited energy density, on the exposed tissue surface were studied. The increase of these two parameters cause an increase in the depth and diameter of ablation. However the di
... Show MoreThe interest in the issue of capital movement as an economic phenomenon has increased because of its effects and effects and its ability to influence the economic balance and the effectiveness of monetary policy. All countries seek to attract capital and benefit from it because of its effects and results such as supporting economic development process and optimal allocation of economic resources. The problem of the financing gap that most countries suffer from, and others, but sometimes the movement of capital creates challenges for monetary policy makers in achieving their goals.
After 2003, the Iraqi economy witnessed an openness and economic liberalization unlike previous years, which
... Show MoreThe research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio
... Show MoreDue to the great technical developments in the field of informational knowledge, technological and productive changes and intense competition among institutes in the era of globalization, focus of these institutes on the notion of total quality management has been increased. Quality costs have represented an essential ratio of the production costs, a matter that requires preparing information about these costs, Because of that, the need for preparation and availability of accounting information system to measure and prove these costs has been emerged.
The descriptive analytic method has been used here to answer the questions raised in this study. Among the results that have been reached
... Show MoreIn this paper, we present multiple bit error correction coding scheme based on extended Hamming product code combined with type II HARQ using shared resources for on chip interconnect. The shared resources reduce the hardware complexity of the encoder and decoder compared to the existing three stages iterative decoding method for on chip interconnects. The proposed method of decoding achieves 20% and 28% reduction in area and power consumption respectively, with only small increase in decoder delay compared to the existing three stage iterative decoding scheme for multiple bit error correction. The proposed code also achieves excellent improvement in residual flit error rate and up to 58% of total power consumption compared to the other err
... Show MoreThis study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana
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