Abstract: Tin oxide thin films were deposited by direct current (DC) reactive sputtering at gas pressures of 0.015 mbar – 0.15 mbar. The crystalline structure and surface morphology of the prepared SnO2 films were introduced by X-ray diffraction (XRD) and atomic force microscopy (AFM). These films showed preferred orientation in the (110) plane. Due to AFM micrographs, the grain size increased non-uniformly as the working gas pressure increased.

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

Soil bacteria play an interesting role in the reduction of Ag⁺ ions and the formation of silver nanoparticles (AgNPs), which may be a good source for nanoparticles and play a major role in nanotechnology applications. The concept of this project was to study the effects of these environmentally produced nanoparticles on the growth of some pathogenic bacteria. The environmental bacteria were isolated from soil, purified on broth cultures, and centrifuged, while the supernatant was extracted to detect its ability to convert silver nitrate to nanoparticles. The AgNPs was detected by Atomic Force Microscopy (AFM), while Granularity Cumulating Distribution (GCD) was employed to estimate the AgNPs sizes. The results showed the

Abstract

Although the rapid development in reverse engineering techniques, 3D laser scanners can be considered the modern technology used to digitize the 3D objects, but some troubles may be associate this process due to the environmental noises and limitation of the used scanners. So, in the present paper a data pre-processing algorithm has been proposed to obtain the necessary geometric features and mathematical representation of scanned object from its point cloud which obtained using 3D laser scanner (Matter and Form) through isolating the noised points. The proposed algorithm based on continuous calculations of chord angle between each adjacent pair of points in point cloud. A MATLAB program has been built t

This research is marked by " lighting and processors formalism for spaces of shops selling mobile phones ," aims to " reveal about the relationship between lighting treatments formal designs spaces own internal selling mobile phone in addition to the recognition criteria Altsamama to lighting techniques and processes formality spaces shops competent to sell mobile phone " and lies the importance of this research in the " active role of the lighting in the building processors formalities and processes to prepare designs and show the final form integrated functionally and aesthetically so as to be ready for implementation , taking into consideration the role expressionist in the recipient and to make these spaces more than meet the require

       The gene expression of the most important structural genes ica A and D of biofilm, sarA, and sigB regulatory genes of some methicillin-resistant Staphylococcus aureus (MRSA) isolates were examined using the real-time polymerase chain reaction after 24 hours of growth. The results revealed that the isolates with strong biofilm production had the highest gene expression of the structural icaA and D genes. Whereas the isolates that showed moderate and weak biofilm production, recorded the lowest gene expression. The results of the regulatory genes sarA, and sigB fluctuated among all MRSA isolates. Isolate No. 64 recorded the highest gene expression

This work used the deposition method to synthesize nickel oxide nanoparticles. The materials mainly used in this study were nickel sulfate hexahydrate (as a precursor) and NaOH (as a precipitant). The properties of the nanopowder were characterized by XRD, FE-SEM, EDX, and VSM. The obtained results confirmed the presence of nickel oxide nanoparticles with a face-centered cubic (FCC) structure with a lattice constant (a=4.17834 Å). Scherer and Williamson-Hall equations were used to calculate the crystallite size of about (30.5-35.5) nm. The FE-SEM images showed that the particle shape had a ball-like appearance with a uniform and homogeneous distribution and confirmed that the particles were within the nanoscale. The presence of oxygen a

Most available methods for unit hydrographs (SUH) derivation involve manual, subjective fitting of
a hydrograph through a few data points. The use of probability distributions for the derivation of synthetic
hydrographs had received much attention because of its similarity with unit hydrograph properties. In this
paper, the use of two flexible probability distributions is presented. For each distribution the unknown
parameters were derived in terms of the time to peak(tp), and the peak discharge(Qp). A simple Matlab
program is prepared for calculating these parameters and their validity was checked using comparison
with field data. Application to field data shows that the gamma and lognormal distributions had fit well.<

The objective of this work is to study the concept of a fuzzy -cone metric space And some related definitions in space. Also, we discuss some new results of fixed point theorems. Finally, we apply the theory of fixed point achieved in the research on an integral type.