Linear and nonlinear optical properties of epoxy/ Al2O3 nanocomposites system were studied for epoxy neat and (0.5, 1.5, 3, and 5) % Al2O3 nanocomposites.The band gap of epoxy and its nanocomposites was obtained at these weight ratios. Nonlinear optical properties experiments were performed using Q-switched Nd:YAG laser z-scan system.These experiments were carried out for different parameters: wavelengths (1064 nm and 532 nm), laser intensities (0.530, 0.679, and 0.772) GW/cm2 and weight ratio of Al2O3 nanocomposites. The results showed that the band gaps were decreased with increasing the weight ratio of nanoalumina except at 5wt% and the nonlinear refractive index coefficient is directly proportional to the incident intensities while o

Photocatalytic materials are being investigated as effective bactericides due to their superior ability to inactivate a broad range of dangerous microbes. In this study, the following two types of bacteria were employed for bactericidal purposes: Gram-negative Escherichia coli (E. coli) and Gram-positive Staphylococcus aureus (S. aureus). The shape, crystal structure, element percentage, and optical properties of Ag9(SiO4)2NO3 were examined after it was successfully synthesized by a standard mixing and grinding processing route. Bactericidal efficiency was recorded at 100% by the following two types of light sources: solar and simulated light, with initial photocatalyst concentration of 2 µg/mL, and 97% and 95% of bactericidal acti

   This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.

   That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentatio

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

The impact of a simple trailing-edge plain flap on the aerodynamics of the SD7037 airfoil have been studied in this paper using computational fluid dynamics at Reynolds number of 3×105 across various low angles of attack and flap deflection angles. The computational model was evaluated by using Star CCM+ software with κ--ω SST turbulence and gamma transition model to solve Navier-Stokes equations. The accuracy of the computational model has been confirmed through comparison with experimental data, showing a high level of agreement at low angles of attack. The findings revealed that specific combinations of angles of attack and flap deflection angles could increase the lift-to-drag ratio by over 70% compared to baseline conditions, benefi

     We have presented the distribution of the exponentiated expanded power function (EEPF) with four parameters, where this distribution was created by the exponentiated expanded method created by the scientist Gupta to expand the exponential distribution by adding a new shape parameter to the cumulative function of the distribution, resulting in a new distribution, and this method is characterized by obtaining a distribution that belongs for the exponential family. We also obtained a function of survival rate and failure rate for this distribution, where some mathematical properties were derived, then we used the method of maximum likelihood (ML) and method least squares developed  (LSD)