The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for the purpose of increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on a single hypothesis that the use of genetic engineering on corn seeds works to:increase production efficiency of seeds and savings in agricultural inputs, calculation of rationalization through the cost system on the basis of activity ABC The research reached a number of conclus

      An NH₃ gas sensor was prepared from nanocomposite films of indium oxide-copper oxide mixtures with ratios of 0 , 10 , and 20 Vol % of copper oxide. The films were deposited on a glass substrate using chemical spray pyrolysis method (CSP) at 400^oC. The structural properties were studied by using X-ray diffraction (XRD) and atomic force microscopy ( AFM). The structural results showed that the prepared thin films are polycrystalline, with nano grain size. By mixing copper oxide with indium oxide, the grain size of the prepared thin films was decreased and the surface roughness was increased. The UV-Visible spectrometer analysis showed that the prepared thin films have high transmittance.

The Dielectric properties of EP/TiO2 and MgO nanocomposite at
a frequency range of (102-106 Hz) were studied. The composite were
prepared with the state volume ratio (0, 0.05, 0.1) for EP/TiO2 and
MgO respectively. The impedance, dielectric constant and dielectric
loss were found decrease with frequency increase.

The purpose of this study is the activation of natural Iraqi bentonite that has been obtained from Wadi Bashira region, in the Western Desert of Iraq, to obtain the Nano particle sized then Nano-Quartz was extracted. This method included bentonite nano particles preparation by purification with HCl solution, calcination, the planetary ball mill to get bentonite in nanometer size and centrifugation to obtain the Nano-quartz. Results of quartz purification process were characterized by Fourier transforms infrared spectroscopy (FTIR), energy dispersive X-ray spectroscopy (EDS) and scanning electron microscope (SEM), particle size analyzer (PSA) and the X-rays diffraction (XRD). All tests have shown almost a clear decline in the proportion o

The research aims to diagnose the causes of the phenomenon of Marketing deception catalog, which is now deployed in the Iraqi market and related to producers and marketers, consumers, regulators and other institutions) and their impact in the areas of prejudice to the consumer protection (product and signifying specifications, price, advertising, packaging), as well as identify differences in the sample responses according to personal variables, it has been the adoption of the resolution as a tool to collect data and information through a sample survey of consumer opinions totaling 108 people in shopping centers in the province of Baghdad and in the Karkh and Rusafa, It was the use of methods selected statistical represented by the arith

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u

Abstract

Leadership has now become a process for applying methods and techniques that make the Organization at the top of its competitive pyramid a greater market share. Leadership has become a focus for all leaders and managers، and leaders and managers are increasingly seeking to develop their skills and leadership skills. The research started with a clear problem of specific questions to ensure that the general objective of the research is to describe the characteristics of the leader and to clarify the dimensions of empowering the workers and to highlight the role of the leader in empowering the workers. The study examines the relation between the role of the leader in