The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry
ZnS:Ce3+ nanoparticles were prepared by a simple microwave irradiation method under mild condition. The starting materials for the synthesis of ZnS:Ce3+ quantum dots were zinc acetate (R & M Chemical) as zinc source, thioacetamide as a sulfur source, cerium chloride as cerium source and ethylene glycol as a solvent. All chemicals were analytical grade products and used without further purification. The quantum dots of ZnS:Ce3+ with cubic structure were characterized by X-ray powder diffraction (XRD), the morphology of the film is seen by scanning electron microscopy (SEM) also by field effect scanning electron microscopy (FESEM) and XRD. Upon exposure to 460 nm light at zero bias voltage, ZnS:Ce3+/p-Si showed a high sensitivity of 4000% an
... Show MoreTwo different composite materials were prepared by stir casting method of AA 6061 alloy as a matrix reinforced with two addition different ceramic materials Al2O3 and B4C of grain size 20 µm by 2.5, 5, 7.5 and10% in weight. The composite material with aluminum alloy as a matrix possesses a unique mechanical properties such as: high specific strength and hardness, low density, and high resistance to corrosion and friction wear. This composite is widely used in automotive parts space and marine applications.
Pin-on-disc technique was used to calculate the wear rate for each addition of Al2O3 and B4C particles. Rockwell hardness test and
... Show MoreIn this work, p-n junctions were fabricated from highly-pure nanostructured NiO and TiO2 thin films deposited on glass substrates by dc reactive magnetron sputtering technique. The structural characterization showed that the prepared multilayer NiO/TiO2 thin film structures were highly pure as no traces for other compounds than NiO and TiO2 were observed. It was found that the absorption of NiO-on-TiO2 structure is higher than that of the TiO2-on-NiO. Also, the NiO/TiO2 heterojunctions exhibit typical electrical characteristics, higher ideality factor and better spectral responsivity when compared to those fabricated from the same materials by the same technique and with larger particle size and lower structural purity.
In the present work, the thermo-fluid characteristics of a heat exchanger formed of helical coiled tubes immersed in cold water are investigated experimentally. Two types of helical coiled tube are tested, a conventional vertical single helical coiled tube and a new triple vertical helical coiled tube in parallel connection called as meshed coils. The effect of hot water flow rates inside the tubes (ranges from 2.67 to 7.08 l/min), and its inlet temperatures (namely 50, 60, 70 and 80 °C) are investigated. The experimental results show that increasing the flow rate inside the meshed coils leads to decrease the temperature difference between inlet and outlet. An enhancement of heat transfer for meshed coils compared to single coil has been n
... Show Morethe use of diffrent concectration of Na and Mg ions were shown to causes in increase in the bindings at oncentration
Thin films of cadmium sulphoselenide (CdSSe) have been prepared by a thermal evaporation method on glass substrate, and with pressure of 4x10-5 mbar. The optical constants such as (refractive index n, dielectric constant ?i,r and Extinction coefficient ?) of the deposition films were obtained from the analysis of the experimental recorded transmittance spectral data. The optical band gap of (CdSSe) films is calculate from (?h?)2 vs. photon energy curve. CdSSe films have a direct energy gap, and the values of the energy gap were found to increase when increasing annealing temperature. The band gap of the films varies from 1.68 – 2.39 eV.
The main source of water supply in Iraq is the surface water, especially Tigris and Euphrates Rivers and their tributaries. In the recent years there was a great drop in the water levels of Tigris River within Baghdad City which had affected the operation of twelve water supply projects located on the banks of Tigris River in Baghdad City, due to significant climate changes, and the expansion of hydraulic construction (dams) and implementation of new irrigation projects in Turkey, these factors have greatly reduced the water flowrates of river by about 46%. In the present study the flow characteristics of Tigris River within Baghdad City was studied, the reach involved was about 49km in which it represents the urban zone
... Show MoreThe objective of the research is to identify the efficiency of risk management in various names at Baghdad International Airport in the face of various risks (financial - technical - human - natural ..) facing the sample of the search of the General Establishment of Civil Aviation and the Iraqi Airways Company where the researcher identified the hypothesis that summarizes There is a significant significant correlation between risk management, risk management and risk review and assessment. The researcher used the means of research from observation and interviews with the relevant officials in this field, as well as used the questionnaire and distributed a sample of 170 employees in the field of risk management (SMS Department) in Iraqi A
... Show MoreBackground: Periodontitis is an infection attributable to multiple infectious; it causes an interrelated cellular and humoral host immune responses. Recent reports have indicated that human cytomegalovirus (HCMV) may contribute to pathogenesis of periodontitis. The HCMV can stimulate the release of cytokines from inflammatory and non-inflammatory cells and weaken the periodontal immune defense. This study aimed to reveal the presence of anti-CMV IgG, and determine the levels of ILâ€6 and TNF-α and to correlate the presence of cytomegalovirus (CMV) with cytokines levels. Materials and Methods: Forty patients with chronic periodontitis and 40 healthy control subjects (their age and sex were matched with the patients) were involved
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