The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t

This study investigated the treatment of dairy wastewater using the electrocoagulation method with iron filings as electrodes. The study dealt with real samples collected from local factory for dairy products in Baghdad. The Response Surface Methodology (RSM) was used to optimize five experimental variables at six levels for each variable, for estimating chemical oxygen demand (COD) removal efficiency. These variables were the distance between electrodes, detention time, dosage of NaCl as electrolyte, initial COD concentration, and current density. RSM was investigated the direct and complex interaction effects between parameters to estimate the optimum values. The respective optimum value was 1 cm for the distance between electrodes, (6

The aim of the research is to identify the suitability of a patrol model in evaluating the financial performance of Iraqi banks. The financial reports of five Iraqi commercial banks were approved as a sample for research for the period from 2015 to 2020. The most common financial ratios were adopted for the purpose of measuring the five elements of the model, which are capital adequacy, profitability, credit risk, bankal efficiency and liquidity. The results showed the possibility of using the PATROL model in evaluating the performance of Iraqi banks, as it gave a realistic image of the reality of Iraqi banks in terms of high capital adequacy index and high liquidity, as well as fluctuation in profitability index, not to mention the prob

Optoelectronic devices, widely used in high energy and nuclear physics applications, suffer severe radiation damage that leads to degradations in its efficiency. In this paper, the influence of gamma radiation (137Ce source) and beta radiation (90Sr source) on the photoelectric parameters of the Si solar cell, based on the I–V characterization at different irradiation exposer, has been studied. The penetrating radiation produces defects in the base material, may be activated during its lifetime, becoming traps for electron–hole pairs produced optically and, this will, decrease the efficiency of the solar cell. The main objective of the paper is to study and measure changes in the I–V characteristics of solar cells, such as efficienc

The purpose of this research is to improve the organizational performance of the Oil Projects Company by adopting an approach to strategic change، and finding appropriate solutions to the problems facing the company. The researcher adopted in designing his research by conducting a survey of previous literature that dealt with approaches to strategic change، as the results of the survey showed that most researchers agree on the approach of renewal and modernization، Which formed a starting point for the researcher to identify the extent of the company's management interest in renewal and modernization to improve its level of performance، and the quality of the procedures followed on the ground that is related to

A laboratory experiment was carried out and repeated at field of College of Agricultural Engineering Sciences, University of Baghdad in 2017. First factor was three cultivars of lupine 'Giza-1', 'Giza-2' and 'Hamburg'. Second factor was three seed weights (lower weight, medium weight and higher weight) which was following the cultivars factor. Nested design was used. Results showed supremacy of 'Giza-1' cultivar significantly and gave higher germination ratio, radical length, seedling dry weight, seedling vigour index, field emergence ratio, plant height and number of leaves per plant. The treatment ('Giza-1'×higher seed weight) was supremacy significantly and gave higher germination ratio, radical length, plumule length, and seedling vigo

Abstract: This paper presents the results of the structural and optical analysis of CdS thin films prepared by Spray of Pyrolysis (SP) technique. The deposited CdS films were characterized using spectrophotometer and the effect of Sulfide on the structural properties of the films was investigated through the analysis of X-ray diffraction pattern (XRD). The growth of crystal became stronger and more oriented as seen in the X-ray diffraction pattern. The studying of X-ray diffraction showed that; all the films have the hexagonal structure with lattice constants a=b=4.1358 and c=6.7156A°, the crystallite size of the CdS thin films increases and strain (ε) as well as the dislocation density (δ) decreases. Also, the optical properties of the

In this work, the nuclear density distributions, size radii and elastic electron scattering form factors are calculated for proton-rich 8B, 17F, 17Ne, 23Al and 27P nuclei using the radial wave functions of Woods-Saxon potential. The parameters of such potential for nuclei under study are generated so as to reproduce the experimentally available size radii and binding energies of the last nucleons on the Fermi surface.

The present paper analyzes the signal emitting from the Reticle during changing the spot size of laser falling on the disk and shows the optimum frequency and the amount of energy window in different patterns of modulator (Reticle).  All results are obtained by establishing   a special program named “Disk optical modulator version 3" using the language visual basic 6 ahich contains many parameters. All models of optical modulator consist of twenty sectors, ten sectors are opaque and other ten sectors are transmitted for the laser. The number of sectors depends on several factors as chopping frequency, power transparent and modulation transfer function.   It has been demonstrated by simulations, the optimal