The present work reports an approach of hydrothermal growth of ZnO nanorods, which simplifies the production of low cost films with controlled morphology for H₂S gas sensor application. The prepared ZnO nanorods exhibit a hexagonal wurtzite phase analyzed by the X-ray diffraction analysis. The FTIR spectra provide information that the band located between 465-570 cm^-1 corresponds to the stretching bond of Zn-O, which confirms the creation of ZnO. PL spectroscopic studies showed that the doping of Ag NPs and f-MWCNT in the ZnO matrix leads to the tuning of the bandgap. The SEM analysis showed the morphology of ZnO was the nanorods. The nanocomposites Ag/ZnO and F-MWCNT/ZnO which prepared, sep

The Iraqi non profit governmental units are facing great financing challenges in providing the money required for reconstructing the damages occurred after 9^th of April 2003.

Related to that, This research, which is contained of studying the self – financing experiment in non profit governmental units which is considered one of the financing alternatives that contribute in providing the required money to meet the shortage of central finance; and creating the economic exploitation for the resources and possibilities achieved by the non profit governmental units themselves for the purpose of employ them in reconstruction and to reduce the burden on the public budget which is responsible of fin

مشكلة البحث واهميته:

نتيجة لما يشهده قطاع التربية من تغير كبير وتطور سريع, فقد اتجه تخطيط السياسة التعليمية في القطر نحو تحديد كفاءة النظام التعليمي بمختلف مراحله كونها اجزاء متداخلة في تركيب تنظيمي واحد(9: 3 ) . وذلك من اجل استمرار تطويره, وتوجيهه بما يتفق واحداث المرحلة ومتطلباتها, على اساس ان مخرجات كل مرحلة تعليمية من مراحله المتتابعة تمثل المدخلات الجديدة لمرحلة تعليمية لاحقة.

وقد حظي التعلي

اصبح لمجالس الادارة في الشركات دوراً حاسماً في تعزيز الحوكمة الفاعلة، كونها تتحمل المسؤولية النهائية عن نظم الرقابة الداخلية في شركاتها، ويلعب التدقيق الداخلي دوراً اساسياً في مساعدة تلك المجالس على القيام بمهمات الحوكمة. ولهذا يبذل مجمع المدققين الداخليين الامريكي جهداً كبيراً في توجيه اعضاءه ليكونوا متخصصين في اصول حوكمة الشركات وتحسين وتقوية اخلاقيات العمل وسلامة المنظمة.

لذا فإن ا

The objective of the research is to find the best method to estimate rice crop through out evaluating the applied methods of stratified random sampling .By using different sorts of sampling estimators, a comparison was held among the variances of the mean for simple random sampling, stratified random sampling(var()) and separate regression estimator. The results indicate that the separate regression estimator give best estimations. The approximate cum.f^4/5 method was used to determine the optimum stratum boundaries, new strata was put and then var () was calculated .In comparison with strata used nowadays in central statistical organization, the new strata led to obvious decrease in the variance. The stratified mean wa

Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dea