The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

This study was undertaken to prepare Nano zinc oxide (ZnO) by precipitation and microemulsion methods. Scanning electron microscopy (SEM), X-ray diffraction (XRD), FTIR spectrometry, atomic force microscopy (AFM), and Brunauer Emmett Teller (BET) surface area were the techniques employed for the preparation. The particle size of prepared nano ZnO was 69.15nm and 88.49nm for precipitation and microemulsion methods, respectively, which corresponded to the BET surface area 20.028 and 16.369m²/g respectively. The activity of prepared nano ZnO as a photocatalyst was estimated by the removal of ampicillin (Amp) under visible light. This study, therefore, examined the effect of pH in the range of 5-11, initial concen

In this work, Co-Y-oxide Nano Structure is successfully synthesized via hydrothermal method. The XRD analysis, SEM analysis, optical, electrical and photo sensing properties have been investigated for Co3O4 and Co-Y-oxide thin films. The X-ray diffraction (XRD) analysis reveals that all films are polycrystalline in nature, having cubic structure. The SEM images of thin films clearly indicates that Co3O4 possesses nanosphere like structure and flower like for Co-Y-oxide. The optical properties show that the optical energy gap follows allowed direct electronic transition calculated using Tauc equation and it increases for Co-Y-oxide. The photo sensing properties of thin films are investigated as a function of time at different wavelengths to

With the increase in industry and industrial products, quantities of waste have increased worldwide, especially plastic waste, as plastic pollution is considered one of the wastes of the modern era that threatens the environment and living organisms. On this basis, a solution must be found to use this waste and recycle it safely so that it does not threaten the environment. Therefore, this research used plastic waste as an improvement material for clay soil. In this research, two types of tests were conducted, the first of which was a laboratory test, where the undrained shear strength (cohesion), compression index (Cc), and swelling index (Cr) of the improved and unimproved soils were calculated (plastic was added in pr

The semiconductor ZnO is one of II – VI compound group, it is prepare as thin films by using chemical spray pyrolysis technique; the films are deposited onto glass substrate at 450 °C by using aqueous zinc chloride as a spray solution of molar concentration 0.1 M/L. Sample of the prepared film is irradiating by Gamma ray using CS 137, other sample is annealed at 550°C. The structure of the irradiated and annealed films are analyzed with X-ray diffraction, the results show that the films are polycrystalline in nature with preferred (002) orientation. The general morphology of ZnO films are imaged by using the Atomic Force Microscope (AFM), it constructed from nanostructure with dimensions in order of 77 nm.
The optical properties o

Pulsed laser ablation in liquid (PLAL) has become an increasingly important technique for metals production and metal oxides nanoparticles (NPs) and others. This technique has its many advantages compared with other conventional techniques (physical and chemical). This work was devoted for production of zirconia (ZrO2) nanoparticles via PLAL technique from a solid zirconium target immersed in a wet environment in order to study the effect of this environment on the optical properties and structure of ZrO2 nanoparticles. The solutions which used for this purpose is distilled water (D.W). The produces NPs were characterized by mean of many tests such as UV-visible (UV-Vis.), transmission electron microscope (TEM) and Z-Potential. The UV-Vis.

Palladium nanoparticles are produced by Polyol method. The characterization of the Pd nanoparticle has been conducted by various techniques such as SEM and AFM. The results of Pd powder showed that the particle size is directly proportional to the temperature and the reaction time. The optimum conditions for obtaining minimum nanoparticles size are 45 oC reaction temperature and 60 min reaction time and the smaller particle size achieved is equal to 25 nm. The optical limiting of smaller size nanoparticles has been studied. The palladium nanoparticles appear to be attractive candidates for optical limiting applications.

Cilnidipine is a dihydropyridine calcium channel blocker used to improve the neurological outcome following subarachnoid hemorrhage. It belongs to BCS class II drugs that have a low oral bioavailability of 13%, thus preparation as nanoparticles would be expected to improve bioavailability. The aim of the study is to prepare Cilnidipine as nanoparticles using different carriers and co-carriers, concentrations, and types. Cilnidipine nanoparticles were prepared by a solvent anti-solvent method using different carriers (Soluplus®, Poloxamer 188, PVA cold) with co-stabilizers (PEG200, glycerol) at different ratios. Based on the obtained results, formula N4, which included Soloplus in a 5:5:1.19 weight ratio of drug to

The size and the concentration of the gold nanoparticles (GNPs)
synthesized in double distilled deionized water (DDDW) have been
found to be affected by the laser energy and the number of pulses.
The absorption spectra of the nanoparticles DDDW, and the
surface plasmon resonance (SPR) peaks were measured, and found to
be located between (509 and 524)nm using the UV- Vis
spectrophotometer. SPR calculations, images of transmission
electron microscope, and dynamic light scattering (DLS) method
were used to determine the size of GNPs, which found to be ranged
between (3.5 and 27) nm. The concentrations of GNPs in colloidal
solutions found to be ranged between (37 and 142) ppm, and
measured by atomic absorptio