The main goal of this work is to obtain the plasma electron temperature Te by optical emission spectroscopy of low pressure microwave argon plasma, as a function of working pressure and microwave power. A plasma system was designed and constructed in our laboratory using a magnetron of domestic microwave oven with power 800W without any commercial part. The applied voltage on the magnetron electrical circuit is changed for the purpose of obtaining the variable values of the microwave power. The spectral detection is performed with a spectrometer of wavelength range (200−1000nm). The working pressure and magnetron applied voltage were 0.3-3.0mbar and 180-240V, respectively. Two methods had been applied to estimate the electron temperature, the ratio of two lines’ intensity and Boltzmann plot method. It was found that, for the plasmas investigated, an increase of the electron temperature when the applied voltage has been increasing, while the electron temperature decreases when the working pressure is increasing.
This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio
... Show MoreThis study examines the analysis of the contents of the international public relations campaign in confronting the Covid-19 virus, which was taken from the (Your Health is a Trust) campaign for the World Health Organization, Iraq office.The research problem revolves around a main question that is, what are the axes of the campaign (Your Health is a Trust) established by the World Health Organization (Iraq office) in the prevention of Covid 19 virus?From this main question, several sub-questions emerged that this study answered on their Facebook page, and the communication activities of the Covid-19 awareness campaign. In the content analysis form, as this form included a number of main themes and main categoriesthat were adopted in analyzin
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The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
... Show MoreThe Life Cycle and Larval Development of Neoechinorhynchus iraqensis (Acanthocephala: Neoechinorhynchidae) in the Intermediate Host