The structural properties of ternary chalcopyrite AgAlSe2 compound alloys and thin films that prepared by the thermal evaporation method at room temperature on glass substrate with a deposition rate (5±0.1) nm s-1 for different values of thickness (250,500 and 750±20) nm, have been studied, using X-ray diffraction technology. As well as, the optical properties of the prepared films have been investigated. The structural investigated shows that the alloy has polycrystalline structure of tetragonal type with preferential orientation (112), while the films have amorphous structure. Optical measurement shows that AgAlSe2 films have high absorption in the range of wavelength (350-700 nm). The optical energy gap for allowed direct transition we

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

Burnishing improves fatigue strength, surface hardness and decrease surface roughness of metal because this process transforms tensile residual stresses into compressive residual stresses. Roller burnishing tool is used in the present work on low carbon steel (AISI 1008) specimens. In this work, different experiments were used to study the influence of feed parameter and speed parameter in burnishing process on fatigue strength, surface roughness and surface hardness of low carbon steel (AISI 1008) specimens. The first parameter used is feed values which were (0.6, 0.8, and 1) mm at constant speed (370) rpm, while the second parameter used is speed at values (540, 800 and 1200) rpm and at constant feed (1) mm. The results of the fatigue

The present paper deals with prepared of ternary Se80-xTe20Gex system alloys and thin films. The XRD analysis improved that the amorphous structure of alloys and thin films for ternary Se80-xTe20Gex (at x=10and 20at.%Ge) which prepared by thermal evaporation techniques with thickness 250 nm. The optical energy gap measurements show that the optical energy gap decreases with increasing of (Ge) content from (1.7 to 1.47 eV)
It is found that the optical constants, such as refractive
index ,extinction coefficient, real and imaginary dielectric
constant are non systematic with increasing of Ge contents
and annealing temperatures

The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

In this research, an enhancement in lubricating, rheological, and filtration properties of unweighted water-based mud is fundamentally investigated using XC polymer NPs with 0.2gm, 0.5gm, 1gm, 2gm, and 4gm concentrations. Bentonite, that had been used in the preparation of unweighted water-based mud, was characterized using XRF-1800 Sequential X-ray Fluorescence Spectrometer, XRD-6100/7000 X-ray Diffractometer, and Malvern Mastersizer 2000 particle size analyzer, respectively. Lubricating, rheology and filtration properties of unweighted water-based mud were measured at room temperature (35°C) using OFITE EP and Lubricity Tester, OFITE Model 900 Viscometer, and OFITE Low-Pressure Filter Press, respectively. XC Polymer N