The aim of this paper to study the effect of the implicit factors on the entrepreneurial spirit of the students of the Algerian university. Our structural model was proposed based on the model (Shapiro et Sokol, 1982) and the model (Ajzen, 1991). We tested it on a sample of 163 university students at the University of Algiers 3. The model consists of a set of variables (the intention of contracting as a dependent variable, structural and social educational support as independent variables). The results showed that educational and social support factors affect the entrepreneurial spirit of students more than structural support. The Applied Impacts are the enhancing of knowledge capacities of university stu

The aim of this research is to demonstrate the nature of the interactive relationship between the dimensions of the requirements of economic intelligence Represented by(Administrative and regulatory requirements, human requirements, and technical requirements) The strategic success of banks is represented by (Customer satisfaction, customer confidence, quality of service, growth) In three of the Iraqi banks own bank(Middle East Iraqi Investment, Al Ahli Iraqi, Gulf Commercial), The questionnaire was adopted as a tool for collecting data and information Of the sample (85) Who are they(Director of the Commissioner, M. Director Plenipotentiary, Director of Department, Director of Section, M. Section Manager, Division Officer, Unit Officer),

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

Au nanoparticle-functionalized (TiO2)1−x(ZnO:MgO)x nanocomposite thin films (0≤x≤0.3) were effectively produced by chemical spray pyrolysis and annealed at 600 °C. The effects of ZnO incorporation and Au nanoparticle modification on the films' structural, optical, and antibacterial properties were studied using X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), UV–Vis spectroscopy, and field-emission scanning electron microscopy (FESEM). XRD analysis confirms the formation of polycrystalline anatase TiO2 and shows a composition-dependent structural develop- ment with increasing ZnO concentration. The optical experiments revealed increased transmittance and a progressive wid- ening of the optical band gap f

Au nanoparticle-functionalized (TiO2)1−x(ZnO:MgO)x nanocomposite thin films (0≤x≤0.3) were effectively produced by chemical spray pyrolysis and annealed at 600 °C. The effects of ZnO incorporation and Au nanoparticle modification on the films' structural, optical, and antibacterial properties were studied using X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), UV–Vis spectroscopy, and field-emission scanning electron microscopy (FESEM). XRD analysis confirms the formation of polycrystalline anatase TiO2 and shows a composition-dependent structural development with increasing ZnO concentration. The optical experiments revealed increased transmittance and a progressive widening of the optical band gap from 3

In this study, thin flms containing titanium dioxide (TiO₂), iron (III) oxide (Fe2O3) and cerium oxide (CeO2), with varying Fe2O3:CeO2 concentrations ranging from 0 to 30 wt% and 10 wt% gold nanoparticles (AuNPs), were prepared on glass using chemical spray pyrolysis. The structural, morphological, and sensing properties of the prepared thin flms were examined. XRD analysis revealed that a phase transformation occurred based on the dopant concentration: flms with x = 0 or 0.1 formed a polycrystalline anatase structure, whereas those with intermediate concentrations (x = 0.15 or 0.20) were amorphous. At higher doping concentrations (x = 0.25, 0.30), the structure developed a hematite Fe2O3, CeO2 and Au phase. Morphologicall

The enhancement of heat exchanger performance was investigated using dimpled tubes tested at different Reynolds numbers, in the present work four types of dimpled tubes with a specified configuration manufactured, tested and then compared performance with the smooth tube and other passive techniques performance. Two dimpled arrangements along the tube were investigated, these are inline and staggered at constant pitch ratio X/d=4, the test results showed that Nusselts number (heat transfer) of the staggered array is higher than the inline array by 13%.  The effect of different depths of the dimple (14.5 mm and 18.5 mm) has been also investigated; a tube with large dimple diameter enhanced the Nusselts number by about 25% for the ran

Abstract: This paper presents the results of the structural and optical analysis of CdS thin films prepared by Spray of Pyrolysis (SP) technique. The deposited CdS films were characterized using spectrophotometer and the effect of Sulfide on the structural properties of the films was investigated through the analysis of X-ray diffraction pattern (XRD). The growth of crystal became stronger and more oriented as seen in the X-ray diffraction pattern. The studying of X-ray diffraction showed that; all the films have the hexagonal structure with lattice constants a=b=4.1358 and c=6.7156A°, the crystallite size of the CdS thin films increases and strain (ε) as well as the dislocation density (δ) decreases. Also, the optical properties of the