The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

In the present study, magnet silica-coated Ag2WO4/Ag2S nanocomposites (FOSOAWAS) were fabricated via a multistep method to address the drawbacks related to single photocatalysts (pure Ag2WO4 and pure Ag2S) and to clarify the significant influence of semiconductor heterojunction on the enhancement of visible-light-driven organic degradation. Different techniques were performed to investigate the elemental composition, morphology, magnetic and photoelectrochemical properties of the fabricated FOSOAWAS photocatalyst. The FOSOAWAS photocatalyst (1 g/L) exhibited excellent photodegradation efficiency (99.5%) against Congo red dye (CR = 20 ppm) after 140 min of visible-light illumination. This result confirmed the ability of the heterojunction be

Abstract. In this work, Bi2O3 was deposited as a thin film of different thickness (400, 500, and 600 ±20 nm) by using thermal oxidation at 573 K with ambient oxygen of evaporated bismuth (Bi) thin films in a vacuum on glass substrate and on Si wafer to produce n-Bi2O3/p-Si heterojunction. The effect of thickness on the structural, electrical, surface and optical properties of Bi2O3 thin films was studied. XRD analysis reveals that all the as deposited Bi2O3 films show polycrystalline tetragonal structure, with preferential orientation in the (201) direction, without any change in structure due to increase of film thickness. AFM and SEM images are used to investigate the influences of film thickness on surface properties. The optical measur

In this work we study the influence of the laser pulse energy and ablation time on the aluminum nanoparticles productivity during nanosecond laser ablation of bulk aluminum immersed in liquid.
Aluminum nanoparticles were synthesized by pulsed laser ablation of Al targets in ethanol for 3-8 minutes using the 1064 nm wavelength of a Nd:YAG laser with energies of 300-500 mJ per pulse.The laser energy was varied between 300 and 500 mJ/pulse, whereas the ablation time was set to 5 minutes. UV-Visible absorption spectra was used for the characterization and comparison of products.

The substrate's nature plays an important role in the characteristics of semiconductor films because of the thermal and lattice mismatching between the film and the substrate. In this study, tin sulfide (SnS) nanostructured thin films were grown on different substrates (polyester, glass, and silicon) using a simple and low-cost chemical bath deposition technique. The structural, morphological, and optical properties of the grown thin films were investigated using X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), and ultraviolet-visible-near infrared (UV-Vis-NIR) spectroscopy. The XRD and FESEM results of the prepared films revealed that each film is polycrystalline and exhibits both orthorhombic and cubic stru

In this work, ZnS thin films have been deposited by developed laser deposition technique on glass substrates at room temperature. After deposition process, the films were annealed at different temperatures (200ºC , 300 ºC and 400ºC ) using thermal furnace.The developed technique was used to obtain homogeneous thin films of ZnS depending on vaporization of this semiconductor material by continuous CO2 laser with a simple fan to ensure obtaining homogeneous films. ZnS thin films were annealed at temperature 200ºC, 300 ºC and 400ºC for (20) minute in vacuum environment. Optical properties of ZnS thin film such as absorbance, transmittance, reflectance, optical band gap, refractive index extinction coefficient and absorption coefficien