The electrical properties of CdO/porous Si/c-Si heterojunction prepared by deposition of CdO layer on porous silicon synthesized by electrochemical etching were studied. The structural, optical, and electrical properties of CdO (50:50) thin film prepared by rapid thermal oxidation were examined. X-ray diffraction (XRD) results confirmed formation of nanostructured silicon layer the full width half maximum (FWHM) was increased after etching. The dark J-V characteristics of the heterojunction showed strong dependence on etching current density and etching time. The ideality factor and saturation current of the heterojunction were calculated from J-V under forward bias. C-V measurements confirmed that the prepared heterojunctions are abrupt

The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

Consider the (p,q) simple connected graph . The sum absolute values of the spectrum of quotient matrix of a graph  make up the graph's quotient energy. The objective of this study is to examine the quotient energy of identity graphs and zero-divisor graphs  of commutative rings using group theory, graph theory, and applications. In this study, the identity graphs  derived from the group  and a few classes of zero-divisor graphs  of the commutative ring R are examined.

The last decade of this 20th century provides a wide spread of applications of one of the computer techniques, which is called Fuzzy Logic. This technique depends mainly on the fuzzy set theory, which is considered as a general domain with respect to the conventional set theory. This paper presents in initiative the fuzzy sets theory and fuzzy logic as a complete mathematics system. Here it was explained the concept of fuzzy set and defined the operations of fuzzy logic. It contains eleven operations beside the other operations which related to fuzzy algebra. Such search is considered as an enhancement for supporting the others waiting search activities in this field.

The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regula

           In the nineteenth century, a new type of cities appeared, known as new cities located on the edges of major cities, and these cities began to  decentralization, urban studies turned to this type of cities to find out the most important reasons for the emergence of new cities and find out what those cities will become . Therefore, we will discuss in this research how the urban emergence of these cities (edge cities) occurs, so the research formulates its problem : The need to know the stages that edge cities go through, ending with their emergence, and the mechanisms that cities take within their context  ( regeneration or adaptation ), Assuming that edge cities are a

In this paper, A.C conductivity of micro and nano grain size- TiO2 filled epoxy composites is measured. The dielectric material used is epoxy resin, while micro and nano-sized titanium dioxide (TiO2) of grain size (1.5μm, and 50nm) was used as filler at low filler concentrations by weight (3%, and 5%). Additionally the effect of annealing temperature range (293-373)º K and at a frequency range of 102-106 Hz on the A.C conductivity of the various specimens was studied.
The result of real permittivity for micro and nanocomposite show that the real permittivity increases with decreasing frequency at range of 102-106Hz. The micron-filled material has a higher real relative permittivity than the nano-filled this is true at all the temper