This paper addresses the substrate temperature effect on the structure, morphological and optical properties of copper oxide (CuO) thin films deposited by pulsed laser deposition (PLD) method on sapphire substrate of 150nm thickness. The films deposited at two different substrate temperatures (473 and 673)K. The atomic force microscopy (AFM), Fourier transform infrared spectroscopy (FTIR) and UV-VIS transmission spectroscopy were employed to characterize the size, morphology, crystalline structure and optical properties of the prepared thin films. The surface characteristics were studied by using AFM. It is found that as the substrate temperature increases, the grain size increased but the surface roughness decreased.  The FTIR spec

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The core interval at the K.H5\6 and K.H5\8 Wells in the West of Rutba provinces reveals a significant succession across the Late Cretaceous–Early Paleocene transition. The sampled interval encompasses a series of carbonates belonging to Digma Formation of Latest Cretaceous age, which underlies the Akashat Formtion of Danian age. Fifty-five species belonging to thirty-five genera were recognized. Based on the distribution of these species, eight biozones were distinguished, three biozones are recorded from the K.H 5\6 studied section and two biozones are documented from the K.H 5\8 studied section which refers to Late Maastrichtian age of Digma Formation. Five biozones are recorded from Akashat Formation in the K.H 5\6 studied section and

          The present study includes the effect of the ethanolic and aqueous extract of Piper nigrum against the third instar of Culex pipiens molestus (Diptera:Culicidae) in different concentrations: 1, 1.5 ppm of ethanolic extracts of Piper nigrum causing 100% mortality of larvae in the second day of treatment, while the concentrations 5% of aqueous extracts of Piper nigrum caused 100% mortality of larvae in the second day of treatment. The concentration 2.5% caused 100% mortality of larvae after four days of treatment. The current study also detected the effect of 0.1% concentration of Piper nigrum aqueous extract. The effect of this concentratio

       In this work, a solid core photonic crystal fibre (SC-PCF) has been designed with endlessly single mode of which both centerd core and holes in the cladding are organized by circles. The designed SC-PCF has a single solid centerd core which is ringed by a six rings hexagonal cladding. The computation of  SC-PCF is  achieved by using the finite element method (FEM) with perfectly matched layer (PML) boundary condition. All the designed factors like dimensions and distance of both core and cladding areas have varied with an optimized structure. After ending the numerical calculation, the results shows that there are a link between the air hols in the cladding ,  and the different normaliz

Inelastic longitudinal electron scattering form factors to 2+ and 4+ states in 65Cu nucleus has been calculated in the (2p3/2 1f 5/2 2p1/2) shell model space with the F5PVH effective interaction. The harmonic oscillator potential has been applied to calculate the wave functions of radial single-particle matrix elements. Two shell model codes, CP and NUSHELL are used to obtain results. The form factor of inelastic electron scattering to 1/21−, 1/22−, 3/22−, 3/23−, 5/21−, 5/22− and 7/2- states and finding the transition probabilities B (C2) (in units of e2 fm4) for these transitions and B (C4) (in units of e2 fm8) for the transition 7/2-, and comparing them with experimental data. Both the form factors and reduced transition pr

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

Given the importance of basic education (primary) being longer pillar in the construction of the individual's personality, as well as the importance of language and its role in the learning of students and development of cognitive, emotional and self-dynamic; therefore current research focuses on the study of building a standard oral expression can researchers and teachers alike measurement of oral expression among students, researcher has used to achieve this goal descriptive approach, it included standard on (10) paragraphs evenly distributed on the (5) key areas, and given (4) progressive alternatives according to the quality of the performance of the student and reached the highest score (30) and the lowest score (0).

The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq