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

Pure SnSe thin film and doped with S at different percentage (0,3,5,7)% were deposited from alloy by thermal evaporation technique on glass substrate at room temperature with 400±20nm thickness .The influences of S dopant ratio on characterization of SnSe thin film Nano crystalline was investigated by using Atomic force microscopy(AFM), X-ray diffraction (XRD), energy dispersive spectroscopy (EDS), Hall Effect measurement, UV-Vis absorption spectroscopy to study morphological, structural, electrical and optical properties respectively .The XRD showed that all the films have polycrystalline in nature with orthorhombic structure, with preferred orientation along (111)plane .These films was manufactured of very fine crystalline size in the ra

The physical and morphological characteristics of porous silicon (PS) synthesized via gas sensor was assessed by electrochemical etching for a Si wafer in diluted HF acid in water (1:4) at different etching times and different currents. The morphology for PS wafers by AFM show that the average pore diameter varies from 48.63 to 72.54 nm with increasing etching time from 5 to 15min and from 72.54 to 51.37nm with increasing current from 10 to 30 mA. From the study, it was found that the gas sensitivity of In2O3: CdO semiconductor, against NO2 gas, directly correlated to the nanoparticles size, and its sensitivity increases with increasing operating temperature.

Iron–phthalocyanine (FePc) organic photoconductive detector was fabricated using pulsed laser deposition (PLD) technique to work in ultraviolet (UV) and visible regions. The organic semiconductor material (iron phthalocyanine) was deposited on n-type silicon wafer (Si) substrates at different thicknesses (100, 200 and 300) nm. FePc organic photoconductive detector has been improved by two methods: the first is to manufacture the detector on PSi substrates, and the second is by coating the detector with polyamide–nylon polymer to enhance the photoconductivity of the FePc detector. The current–voltage (I–V) characteristics, responsivity, photocurrent gain, response time and the quantum efficiency of the fabricated photoconduc

This work presents an investigation on the fabrication and characterization of Fe doped zeolitic imidazolate framework (ZIF-8) of 1:1 M ratio of Zn:Fe (Fe/Zn-ZIF-8) and adsorption performances of acquired materials. The synthesized Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 materials were characterized for the phase structure, morphology, elemental analysis and surface area by using X-ray diffraction (XRD), Field emission scanning electron microscope (FESEM), Energy Dispersive X-Ray (EDX), and BET surface area, respectively. The results revealed the adsorption capacity was enhanced by incorporation of Fe into ZIF-8 structure. The CR dye adsorption capacities were 287, 219, and 412 mg/g for Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 adsorbers, respectivel

The current research aims to identify the effect of Baska style on students’ achievement and the creative thinking in material rhetoric and the application of students for fifth grade literary. To achieve the study objectives, the researcher has designed an achievement test to measure group of students in the fifth grade literary in material application. The researcher chose a sample of 40 female students from Khansa School for Girls in Baghdad for the academic year (2014 - 2015), he applied the test on an exploratory sample consisted of 30 female students from the research community. The study resulted in being no statistically significant difference at the level of significance (0.05) between the mean scores of the experimental group

This study discusses the Critical Discourse Analysis of 2012 American Presidential Election Debate’. The researcher adopts a model proposed by Van Dijk’s (2006 d). Six ideological categories have been selected within the overall strategies of the ideological square are used. The categories are of three levels of discourse structure : (the meaning, the argumentation, and the rhetoric) .They have shown effective criteria for detecting the most disguised systems of racism and manipulation.

            Based on the analysis, it can be concluded that the elite discourses of candidates contribute to the reproduction of domination, Orientalism, and Islamophobia. This can be appl

Quantum dots (QDs) of zinc sulfide (ZnS) was prepared by chemical reaction with different potential of hydrogen (pH) and used to fabricate organic quantum dot hybrid junction device. The optical properties of QDs were characterized by ultraviolet-visible (UV-Vis.) and photoluminescence (PL) spectrometer. The results show that the prepared QDs were nanocrystalline with defects formation. The energy gap (E_g)calculated from PL were 3.64, 3.53 and 3.35 eV for pH=8, 10 and 12 respectively. This decreasing of energy gaps is results of the effect the pH solution increases, which in turn leads to the shifted of the PL spectrum toward red shifted, which makes the energy bands at surface states are shallow ban