This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change

  Highlighting the role of the movement and its dramatic dimensions, as an artistic product, whether at the level of cinema or television in general, and the stages of its influence within the structure of the cinematographic scene in particular, had an effective role in the continuation of the structure of the event according to its dramatic and aesthetic process, and from this the research problem crystallized in the following question: What is How the kinetic diversity of the camera in the structure of the cinematographic scene is achieved to achieve the maximum possible benefit by extrapolating all opinions in line with the objectives of the research, the research presented and two topics and the introduction were divided, which

Texture recognition is used in various pattern recognition applications and texture classification that possess a characteristic appearance. This research paper aims to provide an improved scheme to provide enhanced classification decisions and to decrease processing time significantly. This research studied the discriminating characteristics of textures by extracting them from various texture images using discrete Haar transform (DHT) and discrete Fourier transform DFT. Two sets of features are proposed; the first set was extracted using the traditional DFT, while the second used DHT. The features from the Fourier domain are calculated using the radial distribution of spectra, while for those extracted from Haar Wavelet the statistical

In this research thin films of (CdTe) have been prepared as pure and doped by Zn
with different ratios (1,2,3,4,5)% at thickness (400+25)nm with deposition rate (2±0.1)nm,
deposited on glass substrate at R.T. by using thermal evaporation in vacuum . All samples
were annealed at temperature (523,573,623,673)K at 1h.
The structural prop erties of all prepared thin films, doped and undoped have been
studied by using XRD. The analysis reveals that the structures of the films were
polycrystalline and typed cubic with a preferred orientation along (111) plane for the
undoped films with (2,3)% of zinc , and shifting (2ÆŸ) for doped films . The annealing films
at temperature 573 K and Zn:3% show decreasing in

In this paper the effect of nonthermal atmospheric argon plasma on the optical properties of the cadmium oxide CdO thin films prepared by chemical spray pyrolysis was studied. The prepared films were exposed to different time intervals (0, 5, 10, 15, 20) min. For every sample, the transmittance, Absorbance, absorption coefficient, energy gap, extinction coefficient and dielectric constant were studied. It is found that the transmittance and the energy gap increased with exposure time, and absorption. Absorption coefficient, extinction coefficient, dielectric constant decreased with time of exposure to the argon plasma

Zinc Oxide (ZnO) thin films of different thickness were prepared
on ultrasonically cleaned corning glass substrate, by pulsed laser
deposition technique (PLD) at room temperature. Since most
application of ZnO thin film are certainly related to its optical
properties, so the optical properties of ZnO thin film in the
wavelength range (300-1100) nm were studied, it was observed that
all ZnO films have high transmittance (˃ 80 %) in the wavelength
region (400-1100) nm and it increase as the film thickness increase,
using the optical transmittance to calculate optical energy gap (Eg
opt)
show that (Eg
opt) of a direct allowed transition and its value nearly
constant (~ 3.2 eV) for all film thickness (150

     In this work, lead oxide (PbO) thin films were deposited using D.C. sputtering method on a surface of glass substrates and then thermally annealed at a temperature of 473K with annealing times of (1,2 and 3) hours. The structural, morphological, and optical properties of films were determined using X-ray diffraction (XRD), atomic force microscopy (AFM), FT-IR, and UV-Visible spectroscopy. The structure studies confirmed that PbO films are polycrystalline structures in an orthorhombic phase with average grain size (24.51, 29.64, 46.49, 16) nm with increasing annealing time. From AFM, the roughness of the film surface  (3.26, 1.76, 1.61, 1.79) nm as the film annealing time increases. The optical band gap values of the PbO thin fi