In this research, the study effect of irradiation on structural and optical properties of thin film (CdO) by spray pyrolysis method, which deposited on glasses substrates at a thickness of (350±20)nm , The flow rate of solution was 5 ml/min and the substrate temperature was held constant at 400˚C.The investigation of (XRD) indicates that the (CdO) films are polycrystalline and type of cubic. The results of the measuring of each sample from grain size, micro strain, dislocation density and number of crystals the grain size decreasing after irradiation with gamma ray from(27.41, 26.29 ,23.63)nm . The absorbance and transmittance spectra have been recorded in the wavelength range (300-1100) nm in order to study the optical properties.

Two field experiments were conducted during the spring seasons of 2000,2001.The aim was to study the effect of hardening to drought tolerance on moisture percentage in root and stem of sunflower plant during growth stages . Asplit-split plots design was used with three replications.The main plots included irrigation treatments:irrigation to100%(full irrigation),75and50%of available soil water.The sub plots were the cultivars Euroflor and Flame.The sub-sub plots represented four seed soaking treatments :Control(unsoaked),soaking in water ,Paclobutrazol solution(250ppm),and Pix solution(500ppm). The soaking continued for 24 hours then seeds were dried at room temperature until they regained their original weight. Amount of water

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

The administration on the basis of the activities designed to evaluate the performance of activities in terms of cost, time and quality by identifying activities that add value and those that are no add value and  enables the administration of making up their own continuous improvement in production, through lower costs and reduce the time and improve the quality   and reduce the incidence of spoilage and waste, y based search Ally premise that (the continuous improvement of the adoption of management style on the basis of the activities helps management in decision-making wise to reduce  costs) to prove the hypothesis has sought research to achieve its goal of  Alkadivh and Alkoppelan     &nb

The present paper concerns with peristaltic analysis of MHD viscous fluid in a two dimensional channel with variable viscosity through a porous medium under the effect of slip condition. Along wave length and low Reynolds number assumption is used in the problem formulation. An analytic solution is presented for the case of hydrodynamic fluid while for magneto hydrodynamic fluid a series solution is obtained in the small power of viscosity parameter. The salient features of pumping and trapping phenomena are discussed in detail through a numerical integration. The features of the flow characteristics are analyzed by plotting graphs and discussed in detail. When .