this work, a simple method was used to prepare the MnO2 nanoparticles. These nanoparticles then were characterized by several techniques, such as X-ray diffraction, Fourier transform infrared spectroscopy, scanning electron microscopy (SEM) and atomic force microscope (AFM). The results showed that the diffraction peak of MnO2 nanoparticles was similar to that of standard data. The images of AFM and SEM indicated that the MnO2 nanorods were growing from the MnO2 nano spherical shape. PVA-pentaerythritol/MnO2 nanocomposite films were fabricated by evaporating casting method. The dielectric constant and loss tangent of P-Ery/MnO2 films were measured between 10 kHz and 1 MHz using LCR. As the content of MnO2 increased, the dielectric constant

Indicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.

The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.

This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.

Iraqi banks suffered from high levels of direct co

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

The research aims to show the impact that the information of the supporting bodies can have and its dimensions represented by (information credibility, efficiency and effectiveness of information, cooperation with the tax administration, obligating the taxpayer, accuracy and completeness of information and the appropriate time) in tax inventory, as well as clarifying the moral differences in  The response of the surveyed sample according to the personal variables represented by (gender, educational attainment, scientific specialization, job title, years of service), and the descriptive analytical approach was adopted and in light of it, the questionnaire was designed as a main tool in collecting data from the sample of (80)

The present paper deals with studying the effect of electrical discharge machining (EDM) and shot blast peening parameters on work piece fatigue lives using copper and graphite electrodes. Response surface methodology (RSM) and the design of experiment (DOE) were used to plan and design the experimental work matrices for two EDM groups of experiments using kerosene dielectric alone, while the second was treated by the shot blast peening processes after EDM machining. To verify the experimental results, the analysis of variance (ANOVA) was used to predict the EDM models for high carbon high chromium AISI D2 die steel. The work piece fatigue lives in terms of safety factors after EDM models were developed by FEM using ANSY

This study aims to analyze spectra in real-time for λ Draconids, σ Hydrids, μ Virginid, and one sporadic meteor using spectroscopic chemical analysis and diagnose plasma parameters. Good-resolution spectroscopy and a CCD camera for meteor observation were used concurrently to examine the ablation spectra of these meteorites in situ. The Boltzmann and Lorentz methods were then used to determine the temperature and density of electrons, the length of Debye, and the frequency of plasma. Furthermore, spectra data can be analyzed and compared to data from other sources. Spectrum tests can be utilized to identify the chemical structure of meteorites' plasma.

Abstract

This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi