Four new copolymers were synthesized from reaction of bis acid monomer 3-((4-carboxyphenyl) diazenyl)-5-chloro-2-hydroxybenzoic acid with five diacidhydrazide in presence of poly phosphoric acid. The resulted monomers and copolymers have been characterized by FT-IR, 1H-NMR, 13C-NMR spectroscopy as well as EIMs technique. The number averages of molecular weights of the copolymers are between 4822 and 9144, and their polydispersity indexes are between 1.02 and 2.15. All the copolymers show good thermal stability with the temperatures higher than 305.86 C when losing 10% weight under nitrogen. The cyclic voltammetry (CV) measurement and the electrochemical band gaps (Eg) of these copolymers are found below 2.00 ev.

  A thermal evaporation technique was used to prepare ZnO thin films. The samples were prepared with good quality onto a glass substrate and using Zn metal. The thickness varied from (100 to 300) ±10 nm. The structure and optical properties of the ZnO thin films were studied. The results of XRD spectra confirm that the thin films grown by this technique have hexagonal wurtzite, and also aproved that ZnO films have a polycrystalline structure. UV-Vis measurement, optical transmittance spectra, showed high transmission about 90% within visible and infrared range. The energy gap is found to be between 3.26 and 3.14e.V for 100 to 300 nm thickness respectivly. Atomic Force Microscope AFM (topographic image ) shows the grain size incre

Zinc Oxide transparent thin films (ZnO) with different thickness from (220 to 420)nm
±15nm were prepared by thermal evaporation technique onto glass substrates at 200 with
the deposition rate of (10 2) nm sec
-1
, X-ray diffraction patterns confirm the proper phase
formation of the material. The investigation of (XRD) indicates that the (ZnO) film is
polycrystalline type of Hexagonal and the preferred orientation along (002) plane. The Optical
properties of ZnO were determined through the optical transmission method using ultraviolet-visible spectrophotometer with wavelength (300 – 1100) nm. The optical band gap values of
ZnO thin films were slightly increased from (2.9 - 3.1) eV as the film thickn

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

Whereas conventional methods of teaching history do not meet the sometimes purpose has suggested some educators strategies modern help to improve the level of students in the education process through activating prior knowledge and employed in positions of current learning, and focus attention on the points and the outstanding elements of the content and practice techniques Calendar criticof ideas and meanings and mental and linguistic activities used to verify the extent of reaching understanding.                                       &n

Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more r