This study involved preparation of Graphene oxide (GO) and reduced graphene oxide (RGO) using Hummer method and chemical method respectively. These carbon nanomaterials were used as starting material to make novel functionalize with thiocarbohydrazide (TCH) which was prepared by reacting CS2 with hydrazine to form GO or RGO- 4-amino,5-substituted 1H,1,2,4 Triazole 5(4H) thion (ASTT) ,(GOT) and( RGOT) respectively via cyclocondensation reaction. Also MnO2 nanorod was prepared to form hybridized with GOT and RGOT. A commercial multiwall carbon nanotube (MWCNT) and functionalization with carboxylic groups' (f-MWCNT) and its nanocomposite with GOT were also prepared. All carbon nanomaterials were characterized with different techniques such as Fourier transform infrared (FT-IR), X-ray diffraction (XRD), atomic force microscope (AFM) scanning electron microscope (SEM) and elemental analysis. XRD showed presence diffraction peak at 11.95 for GO and this diffraction disappeared for RGO. Diffraction peak of crystal planes for MnO2 matched well with standard data. The diameter of MnO2 nanotubes was determined using Debye scherrer equation and found to be 11.6nm corresponding with AFM image. The AFM images proves the growth of MnO2 nanotubes from the MnO2 nano spherical shape these images are very rare in the scientific literature. The real permittivity (ε'), imaginary permittivity (ε") and a.c conductivity (S.m-1) of all nanomaterials were measured by LCR meter at frequencies ranging from 100Hz to 100 KHz. The result showed the values of the real permittivity for RGO higher than GO at all frequencies while RGOTM have lower values of real permittivity at low frequency due to presence of MnO2 nanorods which affected the accumulation of charges. The imaginary permittivity of f-MWCNT-GOT and RGO were at low frequency higher than the real values due to their high conductivity. Also imaginary permittivity of f-MWCNT-GOT nanocomposites at all frequencies higher than real which have negative values at frequencies in range 400 to 4KHz .a.c conductivity for RGO and f-MWCNT-GOT nanocomposite have higher values compared with all prepared nanomaterial, at the same time the modified WE with f-MWCNT-GOT nanocomposite show the best detection limits in comparison with other prepared modified WE. Also the prepared nanomaterials were used to study novel sensing system and develop electrochemical sensor capable of detecting some of antibiotics such as Ampicillin (AMP), Amoxilline (AMOX) which have β-lactam ring and Tetracycline (TET) which contains four hydrocarbon rings using cyclic voltammetry (CV) technique via modification of the working electrode of the SPCE with the prepared nanomaterial by deposition process. f-MWCNT-GOT/SPCE nanocomposite showed higher electrochemical reaction response and lower limit of detection. The working electrodes surfaces were studied with AFM and SEM techniques. The value of apparent heterogeneous electron transfer rate constant (ks) was determined using the value of electron transfer coefficient (α) and the result showed that f-MWCNT-GOT/SPCE showed higher (ks).
The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his
... Show MoreThe follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, and upon his family and companions
And whoever follows his guidance until the Day of Judgment. As for what follows: Islamic law commands Muslims to unite, reject disagreement, and not dispute, and to spread the spirit of tolerance and love among them. God Almighty said: “And hold fast to the rope of God all of you and do not become divided, and remember the favor of God upon you when you are enemies and He has joined your hearts.” So, by His grace, you became brothers (1), and He said: (And You will be like those who became divided and disagreed after the clear proofs had come to them. It is they - for them is a great punishment.) (2
... Show MoreThe research aims to shed light on the ethics of information systems and their role in achieving banking excellence for a sample of private banks in the province of Baghdad. It is important to focus on studying the ethics of banking information systems, which has become one of the most important basic and strategic resources that banks rely on to achieve outstanding performance. Achieving banking leadership in the Iraqi banking market. The researchers adopted the descriptive analytical approach to the research, and the questionnaire was considered as a main tool for collecting information in addition to personal interviews. The research reached the most important results that there is an acceptable correlation relationship between the ethic
... Show MoreThis paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach
... Show MoreThe research aims to identify the effectiveness of violence by parents in the consolidation of positive values among students. Additionally, the research aims to identify the differences in violence levels among students regarding their gender (males & females). The study was limited to the intermediate school students in Baghdad city / Karkh2 for the academic year 2017-2018. The results showed that males are more violent than females do and that discrimination led to experience violence more than other methods. The researcher recommends the need to create a positive atmosphere within the school context. For future studies, the researcher suggests conducting a study to identify the violence and its relation to some personal character
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The current research aims to analyze the extent of the adoption of the standards of ISO 45001: 2018 for occupational safety and health management by the General Establishment of Civil Aviation. The research problem was the extent to which the General Establishment of Civil Aviation approved ISO 45001: 2018 for occupational safety and health management. The questionnaire was used as a primary data collection tool, the sample was distributed (50) form, they were selected from the category of employees of the establishment at different levels to represent the research community. Data were analyzed using the statistical package (SPSS), a number of vector statistical methods were used as well as arithmetic mean, standard deviation, an
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Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje
The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax framework and tax proceeds and stand on the research problem and its effects, according to the following logic questions : -
- What is the contribution of property tax in the overall tax revenue?
- Are there any certain problems in collection of property tax?
3. What are the factors that lead to a negative impact on the outcome of the property tax?
4. How do we strengthen the role of the property tax in the overall tax revenue?
This r
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