In this work the effect of annealing temperature on the structure and the electrical properties of Bi thin films was studied, the Bi films were deposited on glass substrates at room temperature by thermal evaporation technique with thickness (0.4 µm) and rate of deposition equal to 6.66Å/sec, all samples are annealed in a vacuum for one hour. The X-ray diffraction analysis shows that the prepared samples are polycrystalline and it exhibits hexagonal structure. The electrical properties of these films were studied with different annealing temperatures, the d.c conductivity for films decreases from 16.42 ? 10-2 at 343K to 10.11?10-2 (?.cm)-1 at 363K. The electrical activation energies Ea1 and Ea2 increase from 0.031 to 0.049eV and

Abstract

       This research is aimed at indicating the impact of business process reengineering on corporate performance in the Office of the Inspector General of the Ministry of Higher Education and Scientific Research of the Iraqi study has identified a problem in a number of the most important questions - what the impact of the Business Process Reengineering at the corporate office performance indicators respondent? What are the actual results of the analysis of paths Administrative Process Engineering and Corporate Performance respondent in the office? In order to achieve the goal of the research and answer the questions of the problem, the study applied to a sample of

     The goal of this paper is to show the kinematic characteristics of gaseous stellar dynamics using scaling coefficient relationships (such as Tully-Fisher) in different spiral galaxies. We selected a sample of types of spiral morphology  (116 early, 150 intermediate, and 146 late) from previous literature work, and used statistical software (statistic-win-program) to find out the associations of multiple factors under investigation, such as the main kinematic properties of the gaseous-stellar (mass, luminosity, rotational speed, and baryons) in different types of spiral galaxies. We concluded that there is a robust positive connection between Log Vrot.max.) and Log Mstar(B-V), as well as between Log Vrot.max. and Log Mbar (

High tunnels, or unheated plastic greenhouses, are becoming increasingly popular among organic vegetable growers across the United States. However, the intensive production typical of these systems presents soil health challenges, including salinization due to high fertilizer or compost inputs coupled with lack of rainfall to leach salts. Legume cover crops may improve soil health in high tunnels by reducing the need for external inputs, while adding organic matter. We tested the soil health effects of a winter hairy vetch (Vicia villosa Roth) cover crop used to replace fertilizer N in an organic tomato cropping system in high tunnels. Studies were replicated across three sites differing in climate and soil type (Kansas, Kentucky, and Minne

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

The research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest

Abstract

               The main problem of the study lies in the lack of a clear perception among the study sample about the impact of digital marketing tools on legal liquidity. Legal) of the International Development Bank for Investment and Finance and to achieve the objectives of the research, the method of observation and survey was used in measuring the dimensions of digital marketing. As for banking liquidity, the reports and financial statements of the bank were used as the research sample, as well as the use of the statistical analysis program SPSS in the statement of the relationship The study concluded, in summary, the following: Mar

In spite of the disappearing of a clear uniform textbook for teaching ESP at different departments and different colleges in both scientific and humanistic studies, the practitioners at those departments and colleges have to teach translation as one of the important requirements to pass the English language exam. The lack of defined translation activities is a noticeable problem therefore; the problem of teaching translation is diagnosed in that the students lack the ability to comprehend the text in English language and other translation knowledge and skills.

The study aims to suggest a translation strategy and then find out the effect of the translation strategy on ESP learners’ achievement in translation. A sample of 50 stud

Silver selenide telluride Semiconducting (Ag2Se0.8Te0.2) thin films were by thermal evaporation at RT with thickness350 nm at annealing temperatures (300, 348, 398, and 448) °K for 1 hour on glass substrates .using X-ray diffraction, the structural characteristics were calculated as a function of annealing temperatures with no preferential orientation along any plane. Atomic force microscopy (AFM) and X-ray techniques are used to analyze the Ag2SeTe thin films' physical makeup and properties. AFM techniques were used to analyze the surface morphology of the Ag2SeTe films, and the results showed that the values for average diameter, surface roughness, and grain size mutation increased with annealing temperature (116.36-171.02) nm The transm

The research involves using phenol – formaldehyde (Novolak) resin as matrix for making composite material, while glass fiber type (E) was used as reinforcing materials. The specimen of the composite material is reinforced with (60%) ratio of glass fiber.

      The impregnation method is used in test sample preparation, using molding by pressure presses.

      All samples were exposure to (Co⁶⁰) gamma rays of an average energy (2.5)Mev. The total doses were (208, 312 and 728) KGy.

      The mechanical tests (bending, bending strength, shear force, impact strength and surface indentation) were performed on un irradiated and irrad