Charge extraction layers play a crucial role in developing the performance of the inverted organic solar cells. Using a transparent metal oxide with appropriate work function to the photoactive layer can significantly decrease interface recombination and enhance charge transport mechanism. Therefore, electron selective films that consist of aluminium-doped titanium dioxide (TiO₂:Al) with different concentrations of Al (0.4, 0.8, and 1.2)wt %  were prepared using sol-gel technique. The inverted organic solar cells PCPDTBT: PCBM with Al doped TiO2 as electron extraction layer were fabricated. It is well known that Al doping concentration potentially affects the physical characteristics of the TiO₂ by control

A simple physical technique was used in this study to create stable and cost-effective copper oxide (CuO) nanoparticles from pure copper metal using the pulsed laser ablation technique. The synthesis of crystalline CuO nanoparticles was confirmed by various analytical techniques such as particle concentration measurement using atomic absorption spectrometry (AAS), field emission scanning electron microscopy (FE-SEM), the energy dispersive X-ray (EDX), and X-ray diffraction (XRD) to determine the crystal size and identify of the crystal structure of the prepared particles. The main characteristic diffraction peaks of the three samples were consistent. The corresponding 2θ is also consistent, and the cytotoxicity of the nanoparticles was

In this paper, the solar surface magnetic flux transport has been simulated by solving the diffusion–advection equation utilizing numerical explicit and implicit methods in 2Dsurface. The simulation was used to study the effect of bipolar tilted angle on the solar flux distribution with time. The results show that the tilted angle controls the magnetic distribution location on the sun’s surface, especially if we know that the sun’s surface velocity distribution is a dependent location. Therefore, the tilted angle parameter has distribution influence.

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

     The influence of anodization time with the electrochemical cell design on the fabrication process of porous silicon (PS) nanostructures based on two electrochemical anodization cells (designed single tank cell and double tank cell) with two anodization times (10 and 30 minutes) was studied. Atomic force Microscopy (AFM) characterization had revealed three types of pores, mesopores, mesopore fill of mesopores, and macropore fill of mesopores were obtained from designed single tank cell with (10 and 30 minutes) of anodization time, whilst for double tank cell has not revealed precise information about the size and type of pores. Pores formation have been further approved by current-voltage (I-V) measurement and pho

Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

     In this paper, a solar concentrator is designed in the form of a concave half-cylindrical mirror consisting of polygonal reflective surface plates. The plates are arranged to give a hemispherical shape to the design. These surfaces work to receive solar radiation and focusing by reflecting it to the receiver that is placed in front of the reflecting surfaces. The results are compared with a system consisting of a concave reflecting surface of the same dimensions to obtain a good criterion for evaluating the design performance. The results showed a low acceptance angle for the design for all the samples used due to the geometrical design nature. The optical efficiency affected by the angle of incidence greatly by

A plastic tubes used as absorber of active flat plate solar collector (FPSC) for heating water were studied numerically and experimentally. The set-up is located in Babylon (republic of Iraq) 43.8⁰ East longitude and 32.3⁰ North latitude with titled of 45⁰ toward the south direction.  The study involved three dimensions mathematical model for flat coil plastic absorber which solved by FLUENT-ANSYS-R.18 program. Experiments were conducted at outdoor conditions for clear days on January and February 2018 with various water volume flow rates namely (500, 750, 1000, 1250, and 1500 Liter per hour LPH) on each month for Reynolds number range of (1 x 10⁴ to 5 x 10⁴) th