Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

Luminescent solar concentrator (LSC) are used to enhance       photoresponsivity of solar cell. The Quantumdots luminescent solar concentrator (QDLSC) consists of CdSe/CdS core/shell nanoparticles embedded in polyacrylamide polymer matrix positioned on the top surface of the silicon solar cell. This procedure improves the conversion efficiency of the bare silicon solar cell. The conversion efficiency of the solar cell has increased from 7.3% to 10.3%.  this improvement is referred to the widening of the response spectral region window  of the a- Si. Solar cell.

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A new series of bases of Schiff (H₂-H₄) derived from phthalic anhydrideweresynthesized. These Schiff bases were prepared by the reaction of different amines (tyrosine methyl ester, phenylalanine methyl ester, and isoniazid) with the phthalimide derived aldehyde with the aid of glacial acetic acid or triethylamine ascatalysts. All the synthesized compounds were characterized by (FT-IR and ¹HNMR) analyses and were in vitro evaluated for their antimicrobial activity against six various kinds of microorganisms. All the synthesized compounds had been screened for their antimicrobial activity against two Gram-positive bacteria “Staph. Aureus, and Bacillus subtilis

A new ligand N-(methylcarbamothioyl) acetamide (AMP) was synthesized by reaction of acetyl chloride with adenine. The ligand was characterized by FT-IR, NMR spectra and the elemental analysis. The transition metal complexes of this ligand where synthesize and characterized by UV-Visible spectra, FT-IR, magnetic suscepility, conductively measurement. The general formula [M(AMP)2Cl2], where M+2 = (Mn, Co, Ni, Cu, Zn, Cd, Hg).

A series of heterogeneous basic catalysts of CaO, MgO and CaMgO₂ at different calcination temperature were synthesized via solution combustion method. Different characterization techniques have been carried out to investigate the structure of the produced catalysts i.e. X-ray diffraction (XRD), particle size analyzer, morphology by atomic force microscope (AFM) and reflection using UV-VIS diffuse reflectance spectra. The particles size analyzer revealed that the mixed oxide catalysts calcined at different calcination temperature possess smaller nano size particles compared to pure CaO. Moreover, the energy band gap was calculated based on the results of diffuse reflectance spectra. The energy band gap was redu

The study introduces the twentieth century background where the image of teacher is shaped by various factors according to the wide emergence of new educational institutions in the aftermath of the Second World War. A group of writers mirrored the influence of the war on educational institutions and accordingly on the image of teacher in their novels whose main action is set in and around the campus of a university. The genre dates back to the nineteen forties. where they show the foibles of human nature and reactions to external pressures. One of the early examples of this genre is Lucky Jim (1954). The image of teacher is swinged in many shapes from the tyrant to the rebellion to the defiant. All is personified in the characters of these

This study focuses on synthesizing Niobium pentoxide (Nb2O5) thin films on silicon wafers and quartz substrates using DC reactive magnetron sputtering for NO2 gas sensors. The films undergo annealing in ambient air at 800 °C for 1 hr. Various characterization techniques, including X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity measurements, are employed to evaluate the structural, morphological, electrical, and sensing properties of the Nb2O5 thin films. XRD analysis confirms the polycrystalline nature and hexagonal crystal structure of Nb2O5. The optical band gap values of the Nb2O5 thin films demonstrate a decrease from 4.74 to 3.73 eV

This study focuses on synthesizing Niobium pentoxide (Nb₂O₅) thin films on silicon wafers and quartz substrates using DC reactive magnetron sputtering for NO₂ gas sensors. The films undergo annealing in ambient air at 800 °C for 1 hr. Various characterization techniques, including X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity measurements, are employed to evaluate the structural, morphological, electrical, and sensing properties of the Nb₂O₅ thin films. XRD analysis confirms the polycrystalline nature and hexagonal crystal structure of Nb₂O₅. The optical band gap val