The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

This paper presents a parametric audio compression scheme intended for scalable audio coding applications, and is particularly well suited for operation at low rates, in the vicinity of 5 to 32 Kbps. The model consists of two complementary components: Sines plus Noise (SN). The principal component of the system is an. overlap-add analysis-by-synthesis sinusoidal model based on conjugate matching pursuits. Perceptual information about human hearing is explicitly included into the model by psychoacoustically weighting the pursuit metric. Once analyzed, SN parameters are efficiently quantized and coded. Our informal listening tests demonstrated that our coder gave competitive performance to the-state-of-the- art HelixTM Producer Plus 9 from

The direct electron transfer behavior of hemoglobin that is immobilized onto screen-printed carbon electrode (SPCE) modified with silver nanoparticles (AgNPs) and chitosan (CS) was studied in this work. Cyclic voltametry and spectrophotometry were used to characterize the hemoglobin (Hb) bioconjunction with AgNPs and CS. Results of the modified electrode showed quasi-reversible redox peaks with a formal potential of (-0.245 V) versus Ag/AgCl in 0.1 M phosphate buffer solution (PBS), pH7, at a scan rate of 0.1 Vs-1. The charge transfer coefficient (α) was 0.48 and the apparent electron transfer rate constant (Ks) was 0.47 s-1. The electrode was used as a hydrogen peroxide biosensor with a linear response over 3 to 240 µM and a detection li

In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the road in all the sections of the country. Vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the developing system is consist of three phases, vehicle license plate localization, character segmentation, and character recognition, the License Plate (LP) detection is presented using canny

Polyaniline nanofibers (PAni-NFs) have been synthesized under various concentrations (0.12, 0.16, and 0.2 g/l) of aniline and different times (2h and 3 h) by hydrothermal method at 90°C. Was conducted with the use of X-ray diffraction (XRD), Fourier Transform Infrared spectra (FTIR), Ultraviolet-Visible (UV-VIS) absorption spectra, Thermogravimetric Analysis (TGA), and Field Emission-Scanning Electron Microscopy (FE-SEM). The X-ray diffraction patterns revealed the amorphous nature of all the produced samples. FE-SEM demonstrated that Polyaniline has a nanofiber-like structure. The observed typical peaks of PAni were (1580, 1300-1240, and 821 cm-1 ), analyzed by the chemical bonding of the formed PAni through FTIR spectroscopy. Also, tests

              Automated clinical decision support system (CDSS) acts as new paradigm in medical services today. CDSSs are utilized to increment specialists (doctors) in their perplexing decision-making. Along these lines, a reasonable decision support system is built up dependent on doctors' knowledge and data mining derivation framework so as to help with the interest the board in the medical care gracefully to control the Corona Virus Disease (COVID-19) virus pandemic and, generally, to determine the class of infection and to provide a suitable protocol treatment depending on the symptoms of patient. Firstly, it needs to determine the three early symptoms of COVID-19 pandemic criteria (fever, tiredness, dry cough and breat

Pure and doped TiO 2 with Bi films are obtained by pulse laser deposition technique at RT under vacume 10-3 mbar, and the influence of Bi content on the photocvoltaic properties of TiO 2 hetrojunctions is studied. All the films display photovoltaic in the near visible region. A broad double peaks are observed around λ= 300nm for pure TiO 2 at RT in the spectral response of the photocurrent, which corresponds approximately to the absorption edge and this peak shift to higher wavelength (600 nm) when Bi content increase by 7% then decrease by 9%. The result is confirmed with the decreasing of the energy gap in optical properties. Also, the increasing is due to an increase in the amount of Bi content, and shifted to 400nm when annealed at 523

Grabisch and Labreuche have recently proposed a generalization of capacities, called the bi-capacities. Recently, a new approach for studying bi-capacities through introducing a notion of ternary-element sets proposed by the author. In this paper, we propose many results such as bipolar Mobius transform, importance index, and interaction index of bi-capacities based on our approach.