Ibrahim, M. H., Ahmad, A. S. and Al-Mahmood, A. M. (2016) “Investment in human resources and its impact on the development of banks and profitability A study from the viewpoints (financial accounting) applied to the Bank of the Al-dijl and Al-Forat for the period (6227 - 6212)”, Journal of University of Human Development, 2(2), pp. 215–226. doi: 10.21928/juhd.v2n2y2016.pp215-226.