Incident laser power and concentration effects on fluorescence emission from DCM dye in PMMA polymer have been investigated. Different concentrations of the dye were used. It was found that the fluorescence intensity increased with increasing of the concentration of the dye, with a red shift. In addition, it was found that the fluorescence intensity increased with the increase of the incident laser power I0.

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

Abstract

This study aims to identify the reality of using electronic applications in teaching language skills to people with mild intellectual disabilities from the mothers’ perspective. A descriptive approach was used. The electronic questionnaires were administered to the study sample, 122 responses were received from mothers of the students with mild intellectual disability in Hafer Al-Baten schools. The response average rate was 94%. The results showed that there are statistically significant differences that are related to the variant of monthly income as for the barriers to using electronic applications in such schools, whereas there were no differences regarding the variant of monthly income regarding t

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

The aim of this research is to prepare a set of complexes with the general formula [M(HMB)n] , where M=VO (II) , Cr(III) and Cu(II) while  n=2,3,2 respectively resulting from the reaction of anew ligand [N'-(2-hydroxy-3-methoxybenzyl)-4-methylbenzohydrazide] (HMB) derived from the reaction of the tow substances (4-methylbenzohydrazide  and 2-hydroxy-3-methoxy benzaldehyde) with metal ions. The prepared compounds were identified by several spectroscopic methods such as Infrared, Nuclear Magnetic Resonance and Electronic Spectra. From the results of the measurements, it was suggested that the prepared complexes have different geometries such as square planar (Cu), square pyramidal (VO) and octahedral (Cr). DFT simulations backed up

A comparative investigation of gas sensing properties of SnO2 doped with WO3 based on thin film and bulk forms was achieved. Thin films were deposited by thermal evaporation technique on glass substrates. Bulk sensors in the shape of pellets were prepared by pressing SnO2:WO3 powder. The polycrystalline nature of the obtained films with tetragonal structure was confirmed by X-ray diffraction. The calculated crystalline size was 52.43 nm. Thickness of the prepared films was found 134 nm. The optical characteristics of the thin films were studied by using UV-VIS Spectrophotometer in the wavelength range 200 nm to 1100 nm, the energy band gap, extinction coefficient and refractive index of the thin film were 2.5 eV , 0.024 and 2.51, respective

Abstract

The aim of the current research is to identify the Effect of the alternative evaluation strategy on the achievement of fourth-grade female students in the subject of biology. The researchers adopted the zero hypothesis to prove the research objectives, which is there is no statistically significant difference at the level (0.05) between the average scores of the experimental group who study according to the alternative evaluation strategy and the average scores of the control group who study in accordance with the traditional method. The researchers selected the experimental partial adjustment design of the experimental and control groups with the post-test. The researchers intentionally selected (Al-fed

The plant Zizyphus spina-christa grows wildly in the middle and southern of Iraq locally named Nabag. In this study the antibacterial activity of several different plant extract (alcoholic hot and cold extract 80%, aqueous hot and cold extract) was tested against some gram negative bacteria that related to Enterobacteriacea as follow; Pseudomonas aeruginosa, Escherchia coli Proteus mirabilis, Serratia mercesence,. Aeromonas sp, Klebsiella pneumoniae ,Shigella sp, Salmonella enteritidis (134), S. typhi(97), S. typhimurium (300) , S. typhi, . The results showed that efficient method of extract was alcoholic hot extract from other extract methods that are used in this study. The detection of active compound in crude extracts of the leaves show

The  insect is diagnosed and named by the National Center of Biotechnology Information (NCBI), USA as the Mint leaf Beetle Chrysolina herbacea alnadawi (Duftschmid, 1825), (Coleoptera: Chrysomelidae). The diagnosis was performed depending on the DNA analysis by 73% similarity with Chrysolina herbacea (Duftschmid, 1825) sequence, In the present study. It is recorded as a new insect pest on mint plant Mentha  puleguim (L,1753) (Lamiaceae). DNA analysis confirmend that it is recorded for the first time in Iraq and the Arab world as well as the Middle East. Those insects were observed initially during August 2017 in residential gardens of Al-Bonooq district in Baghdad / Iraq.

Silver nanoparticles synthesized by different species