Thin films of cadmium sulphoselenide (CdSSe) have been prepared by a thermal evaporation method on glass substrate, and with pressure of 4x10-5 mbar. The optical constants such as (refractive index n, dielectric constant ?i,r and Extinction coefficient ?) of the deposition films were obtained from the analysis of the experimental recorded transmittance spectral data. The optical band gap of (CdSSe) films is calculate from (?h?)2 vs. photon energy curve. CdSSe films have a direct energy gap, and the values of the energy gap were found to increase when increasing annealing temperature. The band gap of the films varies from 1.68 – 2.39 eV.

PMMA films of different thickness (0.006, 0.0105, 0.0206, 0.0385 and 0.056cm) were synthesized by casting process. The temperature and frequency dependence of dielectric constant and AC electrical conductivity measurements at various frequencies (10kHz-10MHz) and temperatures (293-373K) were carried out. Few anomalies in dielectric studies were observed near 313 and 373 K respectively. These points were related to glass transitions temperature. The variation of activation energy and conduction behavior was studied .From the AC conduction studies, it is confirmed that the mechanism responsible for the conduction process is hopping of carriers. The variations of the dielectric constant and loss as function of frequency at different tempera

In this work the structural, electrical and optical Properties of CuO semiconductor films had been studied, which prepared at three thickness (100, 200 and 500 nm) by spray pyrolysis method at 573K substrate temperatures on glass substrates from 0.2M CuCl2•2H2O dissolved in alcohol. Structural Properties shows that the films have only a polycrystalline CuO phase with preferential orientation in the (111) direction, the dc conductivity shows that all films have two activation energies, Ea1 (0.45-0.66 eV) and Ea2 (0.055-.0185 eV), CuO films have CBH (Correlated Barrier Hopping) mechanism for ac-conductivity. The energy gap between (1.5-1.85 eV).

This study aimed to identify the employment of the social networking platform «Twitter» in the 2016 presidential campaign led by the Republican candidate, Donald Trump; and analyse his tweets through his personal account on «Twitter»  for the period from: 10/ 8/2016 to: 11/ 8/2016 which represents the last month of the election campaign.

The study belongs to the type of descriptive studies using the analytical method through an analysis index that includes sub-categories and other secondary categories. The research has adopted the ordinary unit of information material (tweet) as an analysis unit for this purpose.

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

There is confusion between the concept of honesty and credibility arguing that their meaning is the same. ‘Credibility; is derived from the truth which means evidence of honesty, while ‘honesty’ means not lying and matching reality. The study of credibility begins globally at the end of the fifties of the second millennium to see the decline and refrain from reading newspapers, while it was studied in the Arab world in 1987. Global studies find several meanings of the concept of ‘credibility’ such as accuracy, completeness, transfer facts, impartiality, balance, justice, objectivity, trust, honesty, respect the freedom of individuals and community, and taking into account the traditions and norms.
Credibility has two dimens

The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i