The structural, optical properties of cupper indium gallium selenite (CuIn1-xGaxSe) have been studied. CuIn1-xGaxSe thin films for x=0.6 have been prepared by thermal evaporation technique, of 2000±20 nm thickness, with rate of deposition 2±0.1 nm/sec, on glass substrate at room temperature. Heat treatment has been carried out in the range (373-773) K for 1 hour. It demonstrated from the XRD method that all the as-deposited and annealed films have polycrystalline structure of multiphase. The optical measurement of the CIGS thin films conformed that they have, direct allowed energy gap equal to 1.7 eV. The values of some important optical parameters of the studied films such as (absorption coefficient, refractive index, extinction coeffici

In order to study the effect of inoculation with mycorrhiza and fertilization with plant residues on the growth of plants, we used two factors: the first two levels of mycorrhiza inoculation, Glumus mossea (0 and 10 g.pot-1) and the second factor, four levels of plant residues (10 g.pot-1) celery plant residues, 10 g pot-1 mint residues, and 10 g pot-1 black bean seed residues. Mychorrizal treatment (10 g pot-1) increased the number of mycorrhiza spores and the infection percentage of mycorrhizal by 917.44% and 13088.23%, respectively; celery treatment (10 g.pot-1) increased the chlorophyll index in the leaves and height of the chard plant by 31.34% and 94.04%, respectively; and black seed treatment (10 g.pot-1) increased the percen

Thin films of Nb2O5 have been successfully deposited using the DC reactive magnetron sputtering technique to manufacture NH3 gas sensors. These films have been annealed at a high temperature of 800°C for one hour. The assessment of the Nb2O5 thin films structural, morphological, and electrical characteristics was carried out using several methods such as X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity assessments. The XRD analysis confirms the polycrystalline composition of the Nb2O5 thin films with a hexagonal crystal structure. Furthermore, the sensitivity, response time, and recovery time of the gas sensor were evaluated for the Nb2O5 thin film

Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

Background: Dental stone casts come into contact with impression materials and becomes susceptible to cross contamination from saliva and blood. This study was done to evaluate the physical and mechanical properties of dental stone type IV after treatments with various disinfecting agents and regimes (methods). Materials and Methods: Type IV dental stone and different types of disinfecting agents were used and divided into seven groups: G1: dental stone without disinfection (control group), G2: dental stone mixed with silver nitrate powder 0.5% , G3: dental stone mixed with silver nitrate powder 1%, G4: dental stone mixed with copper sulfate powder 0.5%, G5: dental stone mixed with copper sulfate powder 1% ,G6: dental stone immersed in prop

Cadmium sulfide and Aluminum doped CdS thin films were prepared by thermal evaporation technique in vacuum on a heated glass substrates at 373K. A comparison between the optical properties of the pure and doped films was made through measuring and analyzing the transmittance curves, and the effect of the annealing temperature on these properties were estimated. All the films were found to exhibit high transmittance in the visible/ near infrared region from 500nm to 1100nm.The optical band gap energy was found to be in the range 2.68-2.60 eV and 2.65-2.44 eV for CdS and CdS:Al respectively , with changing the annealing temperature from room temperature to 423K.Optical constants such as refractive index, extinction coefficient, and complex di

Fiber reinforced polymer composite is an important material for structural application. The diversified application of FRP composite has taken center of attraction for interdisciplinary research. However, improvements on mechanical properties of this class of materials are still under research for different applications. In this paper we have modified the epoxy matrix by Al₂O₃, SiO₂ and TiO₂ nano particles in glass fiber/epoxy composite to improve the mechanical and physical properties. The composites are fabricated by hand lay-up method. It is observed that mechanical properties like flexural strength, hardness are more in case of SiO₂ modified epoxy composite compare to other nano

Electrochemical Machining is a term given to one of nontraditional machining that uses a chemical reaction associated with electric current to remove the material. The process is depending on the principle of anodic dissolution theory for evaluating material removal during electrochemical process. In this study, the electrochemical machining was used to remove 1 mm from the length of the a workpiece (stainless steel 316 H) by immersing it in to electrolyte (10, 20 and 30 g) of NaCl and Na₂SO₄ to every (1 litter of filtered water).  The tool used was made from copper. Gap size between the workpiece and electrode is (0.5) mm. This study focuses on the effect of the changing the type and concentration of electroly

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual