In this research, thin films of CdO: Mg and n-CdO: Mg/ p-Si heterojunction with thickness (500±50) nm have been deposited at R.T (300 K) by thermal evaporation technique. These samples have been annealed at different annealing temperatures (373 and 473) K for one hour. Structural, optical and electrical properties of {CdO: Mg (1%)} films deposited on glass substrate as a function of annealing temperature are studied in detail. The C-V measurement of n-CdO: Mg/ p-Si heterojunction (HJ) at frequency (100 KHz) at different annealing temperatures have shown that these HJ were of abrupt type and the builtin potential (Vbi) increase as the annealing temperature increases. The I-V characteristics of heterojunction prepared under dark case at different annealing temperatures show that the values of ideality factor and potential barrier height increase with the increase of annealing temperature.
Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re
... Show MoreTaxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,
... Show MoreJordan curve theorem is one of the classical theorems of mathematics, it states the following : If is a graph of a simple closed curve in the complex plane the complement of is the union of two regions, being the common boundary of the two regions. One of the region is bounded and the other is unbounded. We introduced in this paper one of Jordan's theorem generalizations. A new type of space is discussed with some properties and new examples. This new space called Contractible -space.
Let R be a commutative ring with identity, and M be unital (left) R-module. In this paper we introduce and study the concept of small semiprime submodules as a generalization of semiprime submodules. We investigate some basis properties of small semiprime submodules and give some characterizations of them, especially for (finitely generated faithful) multiplication modules.
A gamma T_ pure sub-module also the intersection property for gamma T_pure sub-modules have been studied in this action. Different descriptions and discuss some ownership, as Γ-module Z owns the TΓ_pure intersection property if and only if (J2 ΓK ∩ J^2 ΓF)=J^2 Γ(K ∩ F) for each Γ-ideal J and for all TΓ_pure K, and F in Z Q/P is TΓ_pure sub-module in Z/P, if P in Q.
Let R be a ring with identity and M is a unitary left R–module. M is called J–lifting module if for every submodule N of M, there exists a submodule K of N such that
Abstract
Research title: The legal ruling of advice.
This research deals with the topic of advice, as the research included the following:
Preamble: I explained in it the meaning of advice in the Qur’an and Sunnah, and that what is meant by it is a good performance of the duty, then explaining its importance, importing it, and the difference between advice and what is similar to it, from enjoining good, denial, reproach and reprimand, backbiting and the will.
The first topic: It dealt with the ruling on advice, whether it is recommended or disliked, or forbidden, because what is meant by it is to give advice to others may be an obligation in kind, or it may be desirable or dislike
... Show More