In this study, SnO2 nanoparticles were prepared from cost-low tin chloride (SnCl2.2H2O) and ethanol by adding ammonia solution by the sol-gel method, which is one of the lowest-cost and simplest techniques. The SnO2 nanoparticles were dried in a drying oven at a temperature of 70°C for 7 hours. After that, it burned in an oven at a temperature of 200°C for 24 hours. The structure, material, morphological, and optical properties of the synthesized SnO2 in nanoparticle sizes are studied utilizing X-ray diffraction. The Scherrer expression was used to compute nanoparticle sizes according to X-ray diffraction, and the results needed to be scrutinized more closely. The micro-strain indicates the broadening of diffraction peaks for nano

Physiological status and litter size can indeed have a significant impact on ewes' ‎hematological parameters, which are essential indicators of their health. Therefore, this study ‎examined the hematological profiles of ewes during pregnancy with single and twins in the ‎Awassi ewes. The present study involved 232 ewes in good health and at sexual maturity. ‎Among them, 123 ewes had single pregnancies, while 109 ewes had twin pregnancies. The age ‎range of the ewes included in the study was between 3.5 and 4.5 years. Hematological tests ‎were conducted on the sheep's blood samples promptly following collection. The findings ‎demonstrated variations in hematological parameters among pregnant

The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

After its 35-year occupation of Japan and the US occupation, Korea has set its sights on a long-term goal of building its country and establishing its foundations, unobtrusive and unchecked by the problems and wars that have stood in the way of its goal, surpassing all odds and achieving the best results. The most powerful Asian and global economies, which gained the respect of the world and its appreciation of the experience has become referred to as boys

The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study  has  been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac

The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene

This study aimed at highlighting the role of small and medium enterprises in bringing about economic development in Jordan. The study examined the impact of the number, size of investment and the number of jobs provided by these enterprises on the rate of growth in gross domestic product (GDP) as an indicator for economic development. To achieve its objectives, the study adopted descriptive and quantitative analysis. A linear multi regression model was developed with a growth rate of GDP as dependent variable and the number of institutions, size of investment, and the number of job opportunities as independent variables. The study concluded that each increase by one small or medium enterprise lead to an increase in the rate of gr

Physical and chemical adsorption analyses were carried out by nitrogen gas using ASTM apparatus at 77 K and hydrogen gas using volumetric apparatus at room temperature respectively. These analyses were used for determination the effect of coke deposition and poisoning metal on surface area, pore size distribution and metal surface area of fresh and spent hydrodesulphurization catalyst Co-MoAl2O3 .Samples of catalyst (fresh and spent) used in this study are taken from AL-Dura refinery. The results of physical adsorption shows that surface area of spent catalyst reduced to third compare with fresh catalyst and these catalysts exhibit behavior of type four according to BET classification ,so, the pores of these samples are cylindrical, and the

The research dealt with a study of economic diversification indicators in Iraq and an indication of the extent to which economic diversification events are desirable in its sectors because desirable diversification events are truly the best means of targeting a fair distribution of income. The research included studying the experiences of selected countries for Norway and Chile, and studying economic indicators and policies for each of them in order to benefit From these two experiences, the research has concluded that the Iraqi economy suffers from a large concentration of the oil sector, which made the Iraqi economy unilateral in which oil represents 90% according to the Herfindel-Hirschman Index, either for Norway and Chile, i