Transparent nano- coating was prepared by Sol-Gel method from titanium dioxide TiO₂ which has the ability to self-cleaning coating used for hospitals, laboratories, and places requiring permanent sterilization. Three primary colors are selected (red, blue, and yellow) as preliminary study to the effect of these colors on the nano-coating. Three traditional oil paints color were used as base, then coated by a layer of TiO₂-Sol and deposited on the paints. The optical properties of TiO₂-Sol were measured; the maximum absorption wavelength at (λ_max=387 nm), the refractive index (n=1.4423) and the energy band gap (E_g=3.2 eV). The structure properties found by X-ray diffraction of TiO

A Photo Dynamic Therapy (PDT) is a technique which is used with Laser to treat many of cancer
tissues. This paper deals with the relatively new therapeutic technique (PDT) with pulsed Nd:glass Laser
which was applied to human soft tissues (Ovary and Kidney tissues), and to the hard tissues (freshly
extracted human teeth), with power density of 280 watt/mm2 and exposure time 330 usec. Different
dyes (Blue, methylene, eosin, and orange) were applied to the area before irradiation to study the effect
of the pigments on the laser interaction with biological tissues. The zone of treatment (Z-necrosis) with
aid of MATLAB was determined. The relationship of zone of treatment with exposure time,
accumulated damage and fracti

Porous silicon (PS) layers are prepared by anodization for
different etching current densities. The samples are then
characterized the nanocrystalline porous silicon layer by X-Ray
Diffraction (XRD), Atomic Force Microscopy (AFM), Fourier
Transform Infrared (FTIR). PS layers were formed on n-type Si
wafer. Anodized electrically with a 20, 30, 40, 50 and 60 mA/cm2
current density for fixed 10 min etching times. XRD confirms the
formation of porous silicon, the crystal size is reduced toward
nanometric scale of the face centered cubic structure, and peak
becomes a broader with increasing the current density. The AFM
investigation shows the sponge like structure of PS at the lower
current density porous begi

The research aims to identify the level of psychological burnout among the professors of Sana’a University in light of the armed conflicts in Yemen. The research sample consisted of (104) faculty members. A descriptive-analytical approach was adopted. The results of the research showed that university professors suffer from psychological burnout at a very high level in the overall score of the scale. There were no statistically significant differences in terms of gender, academic degree, teaching experience, marital status, number of family members, or salary. In light of the results, the researcher presented a number of relevant recommendations and suggestions.

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

This study expands the state of the art in studies that assess torsional retrofit of reinforced concrete (RC) multi-cell box girders with carbon fiber reinforced polymer (CFRP) strips. The torsional behavior of non-damaged and pre-damaged RC multi-cell box girder specimens externally retrofitted by CFRP strips was investigated through a series of laboratory experiments. It was found that retrofitting the pre-damaged specimens with CFRP strips increased the ultimate torsional capacity by more than 50% as compared to the un-damaged specimens subjected to equivalent retrofitting. This indicated that the retrofit has been less effective for the girder specimen that did not develop distortion beforehand as a result of pre-loading. From