Suggested in this study the introduction of monomers have the ability to interact with polyester Rzn way confused or Alchapak Vodev polycarbonate first Almiaal acrylate ????? grains and offered models for high temperature and for a period of time of 40 days and absorbance and penetration and after color changes resulting from the storage heat higher using shades where models were extractedthermal storage and take measurements and then returned periodically results were consistent with theoretical expectations and mixing
The nuclear size radii, density distributions and elastic electron scattering charge form factors for Fluorine isotopes (17,19,20,24,26F) were studied using the radial wave functions (WF) of harmonic-oscillator (HO) potential and free mean field described by spherical Hankel functions (SHF) for the core and the valence parts, respectively for all aforementioned isotopes. The parameters for HO potential (size parameter ) and SHF were chosen to regenerate the available experimental size radii. It was found that using spherical Hankel functions in our work improved the calculated results quantities in comparison with empirical data.
The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi
... Show MoreThe aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i
... Show MoreThe auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as
... Show MoreAbstract
The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar
... Show MoreThe research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.
The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result were presented and the hypothesis was
... Show MoreChemical bath deposition was used to synthesize ZnO nanorods (NRs) on glass and fluorine_doped tin oxide (FTO) substrates. X-ray diffraction was performed to examine the crystallinity of ZnO nanorod. Results showed that ZnO NRs had a wurtzite crystal structure. Field emission scanning electron microscopy images showed that glass sample had rod-like structure distribution with (50 nm) diameter and average length of approximately (700 nm), whereas the FTO-coated glass sample had 25 nm diameter and average length of approximately 950 nm. The direct optical transition band gaps of the glass and FTO_coated glass samples were( 4 and 4.43 eV), respectively. The structural and optical properties of the synthesized ZnO p
... Show MoreThe effect of heat treatment on the optical properties of the bulk heterojunction blend nickel (II) phthalocyanine tetrasulfonic acid tetrasodium salt and Tris (8-hydroxyquinolinato) Aluminum (NiPcTs/Alq3) thin films which prepared by spin coating was described in this study. The films coated on a glass substrate with speed of 1500 rpm for 1.5 min and treated with different annealing temperature (373, 423 and 473) K. The samples characterized using UV-Vis, X ray diffraction and Fourier transform Infrared (FTIR) spectra, XRD patterns indicated the presence of amorphous and polycrystalline blend (NiPcTs/Alq3). The results of UV visible shows that the band gap increase with increasing the annealing temperature up to 373 K and decreases with
... Show MoreDifferent thicknesseses of polycrystalline ZnTe films have been deposited on to glass substrates by vacuum evaporation technique under vacuum 2.1x10-5 mbar. The structural characteristics studied by X-ray diffraction (XRD) showed that the films are polycrystalline and have a cubic (zinc blende ) structure. The calculated microstructure parameters revealed that the crystallite size increases with increasing film thicknesses. The optical measurements on the deposited films were performed in different thicknesseses [ 400 , 450 and 500]nm, to determine the transmission spectrum and the absorption spectra as a function of incident wavelength. The optical absorption coefficient (α) of the films was determined from transmittance spectra in t
... Show MoreCu X Zn1-XO films with different x content have been prepared by
pulse laser deposition technique at room temperatures (RT) and
different annealing temperatures (373 and 473) K. The effect of x
content of Cu (0, 0.2, 0.4, 0.6, 0.8) wt.% on morphology and
electrical properties of CuXZn1-XO thin films have been studied.
AFM measurements showed that the average grain size values for
CuXZn1-xO thin films at RT and different annealing temperatures
(373, 473) K decreases, while the average Roughness values increase
with increasing x content. The D.C conductivity for all films
increases as the x content increase and decreases with increasing the
annealing temperatures. Hall measurements showed that there are
two