Copper Telluride Thin films of thickness 700nm and 900nm, prepared thin films using thermal evaporation on cleaned Si substrates kept at 300K under the vacuum about (4x10-5 ) mbar. The XRD analysis and (AFM) measurements use to study structure properties. The sensitivity (S) of the fabricated sensors to NO2 and H2 was measured at room temperature. The experimental relationship between S and thickness of the sensitive film was investigated, and higher S values were recorded for thicker sensors. Results showed that the best sensitivity was attributed to the Cu2Te film of 900 nm thickness at the H2 gas.

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

This thesis was aimed to study gas hydrates in terms of their equilibrium conditions in bulk and their effects on sedimentary rocks. The hydrate equilibrium measurements for different gas mixtures containing CH4, CO2 and N2 were determined experimentally using the PVT sapphire cell equipment. We imaged CO2 hydrate distribution in sandstone, and investigated the hydrate morphology and cluster characteristics via μCT. Moreover, the effect of hydrate formation on the P-wave velocities of sandstone was investigated experimentally.

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

Energy savings are very common in IoT sensor networks because IoT sensor nodes operate with their own limited battery. The data transmission in the IoT sensor nodes is very costly and consume much of the energy while the energy usage for data processing is considerably lower. There are several energy-saving strategies and principles, mainly dedicated to reducing the transmission of data. Therefore, with minimizing data transfers in IoT sensor networks, can conserve a considerable amount of energy. In this research, a Compression-Based Data Reduction (CBDR) technique was suggested which works in the level of IoT sensor nodes. The CBDR includes two stages of compression, a lossy SAX Quantization stage which reduces the dynamic range of the

Spent catalysts for sulfuric acid production have large amount of vanadium and due to environmental authority it is required to reduce the vanadium contain of the spent catalyst. Experimental investigation was conducted to study the vanadium recovery from spent catalyst via leaching process using sodium hydroxide to study the effect of process variables (temperatures, sodium hydroxide molarities, leaching time and particle size) on vanadium recovery. The effect of process variables (temperature, particle size,molarities of sodium hydroxide and leaching time) on the percentages of vanadium recovery were investigated and discussed .It was found that the percentage of vanadium recovery increased with increasing temperature up to 100 , incre

Isradipine belong to dihydropyridine (DHP) class of calcium channel blockers (CCBs). It is  used in the treatment of hypertension, angina pectoris, in addition to Parkinson disease. It goes under the BCS class II drug (low solubility-high permeability). The drug will experience extensive first-pass metabolism in liver, therefore, oral bio-availability will be approximately15 to 24 %.

 The aim of this study was to formulate and optimize a stable  nanoparticles of a highly hydrophobic drug, isradipine by anti-solvent microprecipitation Method to achieve the higher in vitro dissolution rate, so that it will be absorbed by intestinal lymphatic transport in order to avoid hepatic first-pass metabolism&nbs