Thin films of ZnSe arc deposited on glass substrates by thermal evaporation in vacuum with different thickness (1000, 2700, 4000) A° temperature (293-373) °K are studies the electrical properties before and after annealing. The result show decrease D.0 conductivity and increasing the activation energy Eat.

Purpose:  Providing practical knowledge of the requirements of a detailed feasibility study for selecting the investment project.

Findings:  Directing the private sector towards investing in productive projects - the pre-cast reinforced concrete project - as it achieves a financial return as well as providing Providing foreign currencies by reducing imports and exploiting available natural resources

Practical implications: The importance of a detailed feasibility study to determining whether the project can be implemented or not.

The precast concrete method is one of the best modern c

The research aims to answer the questions that revolve in the mind of mankind about how to create creation, how it existed prior to creation, who created existence, and the characteristics of that presence. The researcher also wanted to show that the culture of Imam Ali (peace be upon him) In the book of Adam, peace be upon him, God has punished Adam (peace be upon him) for not having sinned. Because his wife is the one who fed him the fruit of the tree, and this is contrary to what was stated in the sermon of Imam (peace be upon him) who Z Adam (peace be upon him) is the one who trusted Satan and Gwighth.

We note that the approach of the rhetoric has pointed to the creation of angels and did not refer to

Different cooking conditions were examined for aluminum content in food cooked while wrapped with aluminum foil. The influence of each anticipated factor (the acidity of the cooking medium, type of acids normally used in cuisines namely acetic and tartaric acids, various cooking temperatures, influence of the presence of sodium chloride salt, the effect of cooking oil, and the length of time of cooking) was studied thoroughly as a function of aluminum degraded out of the aluminum foils to the medium. The experimental samples were digested with nitric acid upon fulfillment of examining each factor separately before quantifying aluminum with the sensitive technique of atomic absorption spectroscopy. The outcomes of the study have shown that t

The oxidative degradation of Orange G dye by nanosized CeO₂ catalyst has been performed in this study. The catalyst was prepared by precipitation method. Various characterization techniques were carried out to study the physical and chemical properties of the synthesized catalyst. The XRD result confirms well the formation of CeO₂ cubic phase.  The FTIR result showed the effect of calcination temperature for CeO₂ was clearly observed due to reduction in band intensity compared to uncalcined Ce nitrate sample. Meanwhile, the diffused reflection spectra recorded reflection spectra at 414 nm with an energy gap of 3.2 ev. The decolorization of Orange G dye by oxidation process were carried out  unde

Our research is based on the fact that the reflection of entertainment programs in Arab satellite channels on the social behavior of Iraqi youth … a field analysis of the Arab ldol program) and that its importance is the entertainment programs and their reflection on social behavior، which occupies
large areas of time from Satellite channels in the form of various episodes and each episode contains several categories، or in the form of templates and forms of various goals and contents، but the problem of
research boils down to (how far iraqi youth follow the entertainment programs in Arab satellite channels and what are the motives for watching the Program Arab ldol )) by For Iraqi youth and what are the positive and negative

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the  organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.

The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb