Effect of Potassium Chloride on Physical and Optical Properties of Polystyrene

Composite materials are used in many industries such: solar cells, optoelectronic device elements, light emitting diodes, aircraft, military and car industry. In this paper, effect of potassium chloride on physical and optical properties of polystyrene has been studied to use the new material in many applications. The physical properties showed that the absorption of composite to water increases with increase time of the submerging in the water. Also, diffusion coefficient increases with increase the potassium chloride concentrations. The optical properties was measured in wavelength range from 200nm to 800nm. The experimental results showed that absorbance of polystyrene increases with increase  the potassium chloride concentrations. The optical constants (absorption coefficient, energy band gap, extinction coefficient, refractive index and real and imaginary parts of dielectric constants) are increasing with increase the potassium chloride concentrations. Keywords: optical properties, composites, physical properties, potassium chloride

Synthesis, Mesomorphic and Molar Conductivity Studies of some Macrocyclic Phthalocyanine Palladium (II)

Two series of Macrocyclic Phthalocyanine Palladium(II) namely 4,4,4,4-RnPcPd and 3,3,3,3-RnPcPd were prepared and characterized. The mesomorphic investigation by hot stage polarizing microscope for these series was carried out. This investigation revealed that the 4,4,4,4-RnPcPd series exhibited columner mesophases while the second series 3,3,3,3-RnPcPd did not show any liquid crystalline properties.The molar conductivity measurments carried out in dimethyl sulfoxide and N,N-dimethyl formamide solvents for all prepared compounds at room temperature indicate that these compounds behave as weak electrolytes . Keywords: Macrocyclic compounds, Macrocyclic complexes, Liquid Crystals, Conductivity

A Solution of Second Kind Volterra Integral Equations Using Third Order Non-Polynomial Spline Function

In this paper, third order non-polynomial spline function is used to solve 2nd kind Volterra integral equations. Numerical examples are presented to illustrate the applications of this method, and to compare the computed results with other known methods

Full adder circuit design with novel lower complexity XOR gate in QCA technology

Quantum-dot Cellular Automata (QCA) is a new technology for designing digital circuits in Nanoscale. This technology utilizes quantum dots rather than diodes and transistors. QCA supplies a new computation platform, where binary data can be represented by polarized cells, which can defne by the electron’s confgurations inside the cell. This paper explains QCA based combinational circuit design; such as half-adder and full-adder, by only one uniform layer of cells. The proposed design is accomplished using a novel XOR gate. The proposed XOR gate has a 50% speed improvement and 35% reduction in the number of cells needed over the best reported XOR. The results of QCADesigner software show that the proposed designs have less complexity and less power consumption than previous designs

A content-addressable memory structure using novel majority gate with 5-input in quantum-dot cellular automata

Quantum-dot Cellular Automata (QCA) technology is one of the most important new nanotechnologies and is a suitable replacement for CMOS circuits. Majority gate and Inverter are the primary building blocks in QCA circuits. Content Addressable Memory (CAM) is a type of memory used in applications that require high speed. In this paper, a novel five input majority gate is introduced. This gate is simulated with QCADesigner tool and compared with previous same structures. Then, the proposed gate used to design a CAM cell in a single layer after deriving the minority gate from the proposed majority gate. The proposed CAM cell has a simple and robust structure and does not require wire crossover, also it reduces circuit complexity by 7% in term of cell count compared to existing structures

Novel Memory Structures in QCA Nano Technology

Quantum-dot Cellular Automata (QCA) is a new emerging technology for designing electronic circuits in nanoscale. QCA technology comes to overcome the CMOS limitation and to be a good alternative as it can work in ultra-high-speed. QCA brought researchers attention due to many features such as low power consumption, small feature size in addition to high frequency. Designing circuits in QCA technology with minimum costs such as cells count and the area is very important. This paper presents novel structures of D-latch and D-Flip Flop with the lower area and cell count. The proposed Flip-Flop has SET and RESET ability. The proposed latch and Flip-Flop have lower complexity compared with counterparts in terms of cell counts by 32% and 26% respectively. The proposed circuits are designed and simulated in QCADesigner software

EFFECT OF ASCORBIC ACID AND CALCIUM FOLIAR APPLICATION ON GROWTH, YIELD AND MARKETABILITY OF BROCCOLI

The experiments were carried out at the College of Agricultural Engineering Sciences - University of Baghdad during the fall season of 2021-2020 to study the effect of foliar application of ascorbic acid (0, 25, 50, 75 mg. L-1) which were symbolized as A0, A1, A2, and A3, and chelated calcium (0, 1.0, 1.5, 2.0 g. L-1) which were symbolized as Ca0, Ca1, Ca2, and Ca3 on the growth, yield and marketability of broccoli. A factorial experiment was carried out within the RCBD design, in a total of 16 treatments with three replicates. The main flowering heads were kept at temperatures 6-8° C for 20 days and 18-25° C for 4 days. The results were revealed that the individual and interaction treatments were recorded a significant values among the studied parameters, and the interaction treatment of A3Ca3  achieved the most significant increment of leaves area, total yield, heads weight, heads diameter, calcium content in leaves and heads, the chlorophyll and vitamin C content in the heads, 1962.54dm2.plant-1, 55.10 ton.ha-1, 889.78 g.head-1, 21.84 cm, 1.85% in leave, 1.68%, 152.35 mg.100g-1 and 305.07 mg.100g-1 respectively  decreased weight loss, increased total soluble solids, and maintained chlorophyll and vitamin C in the flowering heads after storage reached 11.40%, 134.72 and 96.41 mg.100g-1, 136.40 and 130.53 mg.100g-1 respectively at two temperatures.

Detecting Sticky Costs in Iraqi Industrial Companies an Empirical Study of a Sample of Iraqi Companies Registered on Iraq Stock Exchange

Purpose: This research aims to reveal the sticky costs in Iraqi joint stock companies.   Theoretical framework: Sticky costs refer to the costs that increase with the increase in revenues by a greater amount than their decrease in exchange for a similar decrease in revenues. To manage cost, it is important to understand and know the behavior of cost.   Design/methodology/approach: This research uses inductive and descriptive analytical methods that is commonly used in applied and field studies on accounting and management issues, as well as in literature and empirical studies to verify research proposals. This study adopted multiple logarithmic linear regression analysis estimated by ordinary least squares (OLS) to examine asymmetrical behavior of selling costs, general and administrative costs, and costs of goods sold individually and collectively (total costs) for a sample (101) of published lists of Iraqi joint stock companies registered in Iraqi Stock Exchange for the period 2010-2019.   Findings: The results showed that sticky behavior of selling and general and administrative costs and their components is a common phenomenon in cost behavior of Iraqi joint stock companies during the study period, while costs of goods sold, and total costs are not. The latter may have been showing anti-sticky behavior.   Research, Practical & Social implications: Our work contrasts the conventional model of cost behaviour, in which costs move proportionately with changes in activity, with an alternative model, in which sticky costs emerge. This is because managers consciously shift the resources devoted to activities.   Originality/value: The sticky cost research that has been done in relation to the initial sticky cost research, particularly in industrialised nations like the UAS, Uk, and Canada, is the main emphasis of this study. Future research will take into account how sticky research is developing in any other nations, which could expand our understanding of sticky cost research as a whole

The Role of Green Activity-Based Costing in Achieving Sustainability Development: Evidence From Iraq

Purpose: This study aimed to assess the effects of applying green activity-based costing (GABC) on the Sustainability Development of companies.   Theoretical framework: The theoretical framework included highlight on environmental issues, and the role of Modern methods of Cost and managerial accounting in reducing the harmful effects of industrial waste.   Design/methodology/approach: there are variety of reasons to carry out the study; including regulatory compliance, sustainable consumption, public perception, potential competitive advantages, and the impact of Sustainability Development on economic performance, stakeholders are urging or requiring organizations to be more ecologically conscious with regard to their products and operations. In order to accomplish the study's goals, it was implemented at the Basra Oil Refinery and based on actual data from the study sample's activity. method was relied upon distribution of costs based on green activity, the identification of its effects on the facility's Sustainability Development, and the creation of a model for the use of GABC.   Findings: According to the results of the experimental study, the study's findings that GABC may be used to assign expenditures based on green activity and to show how it affects both economic and Sustainability Development.   Research, Practical & Social implications: Because all manufacturing and consumption activities have some sort of negative impact on the environment during the creation, use, and disposal phases of their respective value chains, environmental management issues have recently been linked to the economy.   Originality/value: The research value of our current study, by employ modern methods of commissioning accounting in Iraqi manufacturing companies