This research is concerned with the re-analysis of optical data (the imaginary part of the dielectric function as a function of photon energy E) of a-Si:H films prepared by Jackson et al. and Ferlauto et al. through using nonlinear regression fitting we estimated the optical energy gap and the deviation from the Tauc model by considering the parameter of energy photon-dependence of the momentum matrix element of the p as a free parameter by assuming that density of states distribution to be a square root function. It is observed for films prepared by Jackson et al. that the value of the parameter p for the photon energy range is is close to the value assumed by the Cody model and the optical gap energy is which is also close to the value

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

Means the current research to study the organization formal and its role in demonstrating aesthetic values of the publications issued by the Telecommunications Company (Asia Cell) in Iraq, where is the organization the formal need for a mission to find the concepts and dimensions of the functional and expressive and aesthetic added to the impact of the actor in achieving the goals set for the publication.
The target is determined by the researcher to disclose the role of formal organization to show the aesthetic values of the publication to reach scientific results

Modern agriculture is challenged by soil degradation, nutrient depletion, plant diseases, and excessive dependence on chemical fertilizers and pesticides. By examining different strains of Pantoea, the study highlights their role in promoting plant growth, improving their tolerance to stress, reducing reliance on synthetic agricultural inputs, and contributing to more sustainable and environmentally friendly agricultural practices. Using a combination of practical qualitative methods and reliable quantitative data, the research gathers extensive information on how these microbes impact various crops and key soil health indicators. The improvements in plant growth statistics and nutrient levels are often quite astonishing. The result

Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for

Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for anal

Modern agriculture is challenged by soil degradation, nutrient depletion, plant diseases, and excessive dependence on chemical fertilizers and pesticides. By examining different strains of Pantoea, the study highlights their role in promoting plant growth, improving their tolerance to stress, reducing reliance on synthetic agricultural inputs, and contributing to more sustainable and environmentally friendly agricultural practices. Using a combination of practical qualitative methods and reliable quantitative data, the research gathers extensive information on how these microbes impact various crops and key soil health indicators. The improvements in plant growth statistics and nutrient levels are often quite astonishing. The result