This work focuses on the preparation of pure nanocrystalline SnO2 and SnO2:Cu thin films on cleaned glass substrates utilizing a sol-gel spin coating and chemical bath deposition (CBD) procedures. The primary aim of this study is to investigate the possible use of these thin films in the context of gas sensor applications. The films underwent annealing in an air environment at a temperature of 500 ◦C for duration of 60 minutes. The thickness of the film that was deposited may be estimated to be around 300 nm. The investigation included an examination of the structural, optical, electrical, and sensing characteristics, which were explored across various preparation circumstances, specifically focusing on varied concentrations of Cu-doping (2, 4, and 6 wt.%). The deposited films were analyzed by several techniques, including X-ray diffraction (XRD), scanning electron microscopy (SEM), atomic force microscopy (AFM), and optical absorption spectroscopy. The films generated by the spin coating method had a tetragonal rutile structure, while the films created via the chemical bath deposition (CBD) technique displayed both tetragonal rutile and orthorhombic structures. The spin coating technique was used to make films of several weight percentages (0, 2, 4, and 6 wt.%). The resulting crystallite sizes were examined and found to be 23 nm, 18 nm, 14 nm, and 10.5 nm, respectively. Similarly, films made using the chemical bath deposition (CBD) method exhibited crystallite sizes of 22, 13.9, 9.3, and 8.15 nm, respectively. The obtained findings from atomic force microscopy (AFM) and scanning electron microscopy (SEM) analyses indicate a consistent trend whereby, as the concentration of Cu-doped material rises, there is a decrease in the average grain size. The transmittance and absorbance spectra were examined within the wavelength range of 300 to 1000 nm. The films generated by both approaches exhibit a significant level of light transmission throughout the visible spectrum. The bandgap energy of spin coating and CBD films decreases with increasing Cu-doped concentrations; the values were (3.88, 3.8, 3.68, and 3.63) eV and (3.8, 3.78, 3.66, and 3.55) eV, respectively. The electrical characteristics of the films include direct current (DC) electrical conductivity, which indicates the presence of two activation energies, Ea1 and Ea2. These activation energies exhibit an upward trend when the concentration of Cu doping is increased. The films were examined for their ability to detect carbon monoxide (CO) gas at a concentration of about 50 ppm at normal room temperature conditions. The sensitivity of the films to carbon monoxide (CO) gas was assessed at various time intervals and temperatures. The results indicated that the film generated using spin coating exhibited a notably high sensitivity at a temperature of 200 °C, while the film prepared using the chemical bath deposition (CBD) approach had heightened sensitivity at a temperature of 150 °C. Keywords: Spin coating, SnO2 thin films, CBD, AFM, XRD, gas sensor.
This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.
The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,
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... Show MoreBismuth oxide nanoparticle Bi2O3NPs has a wide range of applications and less adverse effects than conventional radio sensitizers. In this work, Bi2O3NPs (D1, D2) were successfully synthesized by using the biosynthesis method with varying bismuth salts, bismuth sulfate Bi2(SO4)3 (D1) or bismuth nitrate. Penta hydrate Bi(NO3)3.5H2O (D2) with NaOH with beta-vulgaris extract. The Bi2O3NPs properties were characterized by different spectroscopic methods to determine Bi2O3NPs structure, nature of bonds, size of nanoparticle, element phase, presence, crystallinity and morphology. The existence of the Bi2O3 band was verified by the FT-IR. The Bi2O3 NPs revealed an absorption peak in the UV-visible spectrum, with energy gap Eg = 3.80eV. The X-ray p
... Show MoreDifferent formula of bioagents (Rhizobium cicceri cp-93, Azospirillum sp.,
Pseudomonas fluorescence, Trichoderma harzianum ) used in this study as a
biofertilizer on wheat crop with two level of chemical fertilizer (0 and 12.5
kg/donm Dap) compared to 50kg/donm Dap (standard amount).the study carried out
in Iraq/Diyala –Alkhales during November 2014,results showed significant increase
in no. of spikes, no. of spikelet’s, length of spike ,Weight of 1000 seed and yield of
one m2 when adding (Rhizobium cicceri cp-93,Azospirillumsp+ Trichoderma
harzianum +12.5 kg/donm Dap) in comparison with the 50kg/donm Dap. Other
formulas recorded same results with the treatment 50kg/Donm Dap with not
significant differences
This research includes synthesis of new 5-Nitro isatin derivatives starting from 5-Nitro-3-(ethyl imino acetate)-2-oxo indole (1) namely 5-nitro-3-[(imino acetyl) semicarbazide]-2-oxo indole (2); 5-nitro-3-[(imino acetyl) phenylsemicarbazide]-2-oxo indole (3); 5-nitro-3-[(imino acetyl) thiosemicarbazide]-2-oxo indole (4); 5-nitro-3-[(iminoacetyl) phenylthiosemi carbazide]-2-oxo indole (5); 5-nitro-3-[(methyl imino)-4H-1, 2, 4-triazol-5-ol-3-yl]-2-oxo indole (6); 5-nitro-3-[(methyl imino) 4-phenyl-1, 2, 4-triazol-5-ol-3-yl]-2-oxo indole (7); 5-nitro-3-[(methyl imino) 4-phenyl-1, 2, 4-triazol-5-thiol-3-yl]-2-oxo indole (8) and 5-nitro-3-[(methyl imino) 4H-1, 2, 4-triazol-5-thiol-3-yl]-2-oxo indole (9). The derivatives were characterized us
... Show MorePurpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance. Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis. Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and t
... Show MorePurpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance. Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis. Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and t
... Show MoreValues are penetrating or interfering in the lives of individuals and groups and are connected to them in the sense of life itself, because they are closely linked to the motives of behavior, hopes and goals, and can be said that values are everything. The concept of values is one of the concepts that have received the attention of researchers from different disciplines. This has resulted in a kind of confusion and variation in use from one specialization to the other, and uses multiple uses within one specialization. Therefore, there is no uniform definition of values because they relate to individuals. Individuals differ in many things, such as perception,
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