Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet

Electrical Discharge Machining (EDM) is a widespread Nontraditional Machining (NTM) processes for manufacturing of a complicated geometry or very hard metals parts that are difficult to machine by traditional machining operations. Electrical discharge machining is a material removal (MR) process characterized by using electrical discharge erosion. This paper discusses the optimal parameters of EDM on high-speed steel (HSS) AISI M2 as a workpiece using copper and brass as an electrode. The input parameters used for experimental work are current (10, 24 and 42 A), pulse on time (100, 150 and 200 µs), and pulse off time (4, 12 and 25 µs) that have effect on the material removal rate (MRR), electrode wear rate (EWR) and wear ratio (WR). A

The purpose of our work is to report a theoretical study of electrons tunneling through semiconductor superlattice (SSL). The (SSL) that we have considered is (GaN/AlGaN) system within the energy range of ε < Vo, ε = Vo and ε > Vo, where Vo is the potential barrier height. The transmission coefficient (TN) was determined using the transfer matrix method. The resonant energies are obtained from the T (E) relation. From such system, we obtained two allowed quasi-levels energy bands for ε < VO and one band for ε  VO.

The purpose of our work is to report a theoretical study of electrons tunneling through semiconductor superlattice (SSL). The (SSL) that we have considered is (GaN/AlGaN) system within the energy range of ε < Vo, ε = Vo and ε > Vo, where Vo is the potential barrier height. The transmission coefficient (TN) was determined using the transfer matrix method. The resonant energies are obtained from the T (E) relation. From such system, we obtained two allowed quasi-levels energy bands for ε < VO and one band for ε  VO.

Background: The aim of the study was to investigate the effect of surface treatments of zirconia (grinding and sandblast with 50μm, 100 μm) on shear bond strength between zirconia core and veneering ceramic. Material and methods: Twenty-eight presintered Y-TZP ceramic specimens (IPS e.max ZirCAD, Ivoclar vivadent) were fabricated and sintered according to manufacturer’s instructions. The core specimens were divided randomly in to 4 groups, group 1: no surface treatment, group2: zirconia specimens were ground with silicon carbide paper up to1200 grit under water cooling, group3: zirconia specimens were ground and sandblast with 100 μm alumina, group 4: zirconia specimens were ground and sandblast with 50 μm alumina. Surfa

Background: Adjustment of any premature occlusal contact of any zirconia restoration requires its polishing or glazing in order to restore the smoothness of the restoration. The objective of this in vitro study was to evaluate the effects of different polishing systems and glazing on the surface roughness of full-contour zirconia. Material and methods: Forty disks (diameter: 8 mm, thickness: 6.4 mm) were prepared from pre-sintered full-contoured zirconia block; they were colored and sintered in a high-temperature furnace at 1500ËšC for 8 hours. The specimens were then leveled and finished using grinding and polishing machine and adjusted using diamond disk. The specimens were then randomly divided into four groups (n=10), group I involves

This work aimed to investigate the effect of Diode laser 805 nm on plasmid DNA and RNA
contents of some Gram negative bacteria represented by Escherichia coli and Proteus mirabilis isolates
.Plasmid extraction was done using two methods (Salting out and CTAB method).Different powers and
pulse repetition rates for 805 nm Diode Laser were used to study this effect. Results revealed that the
plasmid profile of the two species were highly affected using (2, 3) W at different frequencies including
5and 10 kHz as compared with 1 kHz while plasmids were gradually disappeared at 1W, 10 kHz. In the
same time the shining of RNA was also decreased gradually then disappeared with increasing powers
especially at 2W and 10 kHz cau

CuInSe2 (CIS)thin films have been prepared by use vacuum thermal evaporation technique, of 750 nm thickness, with rate of deposition 1.8±0.1 nm/sec on glass substrate at room temperature and pressure (10-5) mbar. Heat treatment has been carried out in the range (400-600) K for all samples. The optical properties of the CIS thin films are been studied such as (absorption coefficient, refractive index, extinction coefficient, real and imaginary dielectric constant)by determined using Measurement absorption and transmission spectra. Results showed that through the optical constants we can made to control it is wide applications as an optoelectronic devices and photovoltaic applications.

CuInSe2(CIS) thin films have been prepared by use vacuum thermal evaporation technique, of thickness750 nm with rate of deposition 1.8±0.1 nm/sec on glass substrate at room temperature and pressure (10-5) mbar. Heat treatment has been carried out in the range (400-600) K for all samples. The optical properties of the CIS thin films are been studied such as (absorption coefficient, refractive index, extinction coefficient, real and imaginary dielectric constant) by determined using Measurement absorption and transmission spectra. Results showed that through the optical constants we can make to control it are wide applications as an optoelectronic devices and photovoltaic applications.