This study aims to prepare Cadmium Sulphide (CdS) thin films using thermal Chemical Spray Pyrolysis (CSP) on glass of different temperatures substrate from cadmium nitrate solution. Constant thickness was (430 ± 20 nm) and the effect of substrate temperature on the optical properties of prepared thin films.

Optical properties have been studied from transmittance and absorbance spectral within wavelengths range (360 - 900 nm). The results show that all the prepared films have a direct electron transitions and optical energy gap between (2.31-2.44 eV). They also show that the transmittance and optical energy gap of films prepared from nitrate solution increase with increasing of substrate temperature, then transmittance start do

The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

Attitude is an important subject that has attracted researchers and thinkers in organizational theory and organizational behavior because of its great importance in various field studies. Field evidence suggests that individuals in their daily lives or careers respond to specific events through a set of internal tendencies Internal tendencies are negative or positive and systematic. These trends tend to be invisible, not limited to certain boundaries, and involve a significant number of individuals within organizations or society.

 The research aims to identify the impact of trends in the ethics of public service workers for individuals, through a sample of (72) doctors and (60) administrative staff

Twilight is that light appear on the horizon before sunrise and after sunset, Astronomically it is known that sunrise and sunset are effected by high above sea level, but the effect of high above sea level on the time of astronomical twilight still not decided and controversy among astronomers, in This research we studies the effect of high above sea level on the time of astronomical twilight, through adding the equation correct high above sea level to equation computation of twilight and then calculate of changing in the time of twilight for different highest (0-10000) meters above sea level , and the ratio of increase for time with high between (15.45-20.5) minutes. It was found that there was an increase in the time of the twilight along

  This study included prepared samples of epoxy reinforced by the novolac , aluminum , glass powder and epoxy reinforced by aluminum , glass powder and epoxy alone .They are used as reinforced materials of volum fraction amounting 40% .  The mechanical properties inclouded ( tensile , compressive and wear) where the wear test inclouded different applied loads (5,10,15) . From the results showed the epoxy reinforced by aluminum and glass powder has higher compressive strength (56.91) Mpa and higher tensile strength (132.2) Mpa .But the epoxy alone has higher wear rate and the epoxy reinforced by aluminum and glass powder which have higher elasticity of modulus from the tensile test (315.7) Mpa

A polycrystalline PbxS1-x alloys with various Pb content ( 0.54 and 0.55) has been prepared successfully. The structure and composition of alloys are determined by X-ray diffraction (XRD), atomic absorption spectroscopy (AAS) and X-ray fluorescence (XRF) respectively. The X-ray diffraction results shows that the structure is polycrystalline with cubic structure, and there are strong peaks at the direction (200) and (111), the grain size varies between 20 and 82 nm. From AAS and XRF result, the concentrations of Pb content for these alloys were determined. The results show high accuracy and very close to the theoretical values. A photoconductive detector as a bulk has been fabricated by taking pieces of prepared alloys and polished chemic

In this paper, we used two monomers, 3,3',4,4'-benzophenone tetracarboxylic dianhydride (BTDA) and m,m'-diaminobenzophenone (m, m’-DABP), to produce polyamide acid and then converted it to polyimide (PI). The effects of phosphoric acid (H₃PO₄) molarity (1, 2, and 3 M) on the structural, thermal, mechanical, and electrical characteristics of the polyimides/polyaniline (PI/PANI) nanocomposites were studied. Two sharp reflection peaks were developed by the addition of PANI to PI. When 3 M H₃PO₄ is added, the crystalline sharp peak loses some of its intensity. The complex formation of PI/PANI-H₃PO₄ was confi

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

The History of Multi Parties and its Effect on Political System in India