A simple, inexpensive, and home–built electrostatic spray deposition (ESD) system with stable cone-jet mode was used to obtain nickel oxide (NiO) thin films on glass substrates kept at temperature of 400°C. The primary precursor solution of 0.1 M concentration hydrated nickel chloride dissolved in isopropyl alcohol. The structural, optical and electrical parameters were studied. The optical absorbance spectra for the studied samples showed its maximum around 280 nm. On the other hand, thickness interferometry measurements on the tested samples showed that film thickness was around 400 nm. The optical energy gap of the prepared NiO samples was determined to be 3.75 eV and the maximum value of refractive index was determined to be 2.1 at 350 nm.
The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their
... Show MoreAPDBN Rashid, Review of International Geographical Education Online (RIGEO), 2021
Water has a great self-generating capacity that can neutralize the polluting interventions carried out by humans. However, if human activities continue this uncontrolled and unsustainable exploitation of this resource, this regenerating capacity shall fail and it will be jeopardized definitively. Shatt Al-Arab River in South of Iraq. It has an active role in providing water for irrigation, industry, domestic use and a commercial gateway to Iraq. in the last five years Shatt Al-Arab suffered from a rise in pollutants due to the severe decline in sewage networks, irregular networks and pesticide products, as well as the outputs of factories and companies that find their way to water sources and lead to a widespread collapse of water quality.
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