Arrested precipitation methode used to synthesize CuInSe2 (CIS) nanocrystals were added to a hot solvent with organic capping ligands to control nanocrystal formation and growth. CIS thin films deposited onto Soda-Lima Glass (SLG) substrate by spray-coat, then selenized in Ar-atmosphere to form CIS thin films. PVs were made with power conversion efficiencies of 0.631% as-deposited and 0.846% after selenization, for Mo coated, under AM 1.5 illuminations. (XRD) and (EDX) it is evident that CIS have chalcopyrite structure as the major phase with a preferred orientation along (112) direction and Cu:In:Se nanocrystals is nearly 1:1:2 atomic ratio.

The aim of the research is a techno-economic analysis of the use of concentrated solar energy technologies in the Iraqi city, considering the concentrated solar energy technology is a renewable energy technology that derives its resources from the sun and is replenished at a rate that exceeds its use. It is also inexhaustible and environmentally friendly energy from its environmental footprint, unlike traditional fossil energy which produces greenhouse gases and a major cause of global warming.

This research measures the costs of concentrated solar energy technology to Reduce the effects caused by other energies and work to fill part of the shortfall in the total electricity production, even at a specific percentage, in preparati

In the present work a comparative study for thermal and electrical performance of different hybrid photovoltaic/thermal collectors designs for Iraq climate conditions have been carried out. Four different types of air based hybrid PV/T collectors have been manufactured and tested. Three collectors consist of four main parts namely, channel duct, glass cover, axial fan to circulate air and two PV panels in parallel connection. The measured parameters are, the temperature of the upper and the lower surfaces of the PV panels, air temperature along the collector, air flow rate, pressure drop, power produced by solar cell, and climate conditions such as wind speed, solar radiation and ambient temperature. The thermal and hydraulic performances o

In this paper Alx Ga1-x As:H films have been prepared by using new deposition method based on combination of flash- thermal evaporation technique. The thickness of our samples was about 300nm. The Al concentration was altered within the 0 x 40.
The results of X- ray diffraction analysis (XRD) confirmed the amorphous structure of all AlXGa1-x As:H films with x  40 and annealing temperature (Ta)<200°C. the temperature dependence of the DC conductivity GDC with various Al content has been measured for AlXGa1-x As:H films.
We have found that the thermal activation energy Ea depends of Al content and Ta, thus the value of Ea were approximately equal to half the value of optical gap.

Thin films of (CdO)x (CuO)1-x (where x = 0.0, 0.2, 0.3, 0.4 and 0.5) were prepared by the pulsed laser deposition. The CuO addition caused an increase in diffraction peaks intensity at (111) and a decrease in diffraction peaks intensity at (200). As CuO content increases, the band gap increases to a maximum of 3.51 eV, maximum resistivity of 8.251x 104 Ω.cm with mobility of 199.5 cm2 / V.s, when x= 0.5. The results show that the conductivity is ntype when x value was changed in the range (0 to 0.4) but further addition of CuO converted the samples to p-type.

In the present study, chitosan Schiff base has been prepared from chitosan reaction with p-chloro benzaldehyde. The AuNPs and AgNPs were manufactured by extract of onion peels as a reducing agent. The AuNPs and AgNPs that have been synthesized were characterized through UV-vis spectroscopy, XRD analyses and SEM microscopy. The polymer blends of the chitosan / PEG has been prepared by using the approach of solution casting. Chitosan Schiff base / PEG Au and Ag nanocomposites were synthesized, nanocomposites and polymer blends have been characterized by FTIR which confirm the formation of Schiff base by revealing a new band of absorption at 1693 cm-1 as a result of the (C=N) imine group. FESEM, DSC and TGA confirm the thermal stability

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci