Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

Nonlinear differential equation stability is a very important feature of applied mathematics, as it has a wide variety of applications in both practical and physical life problems. The major object of the manuscript is to discuss and apply several techniques using modify the Krasovskii's method and the modify variable gradient method which are used to check the stability for some kinds of linear or nonlinear differential equations. Lyapunov function is constructed using the variable gradient method and Krasovskii’s method to estimate the stability of nonlinear systems. If the function of Lyapunov is positive, it implies that the nonlinear system is asymptotically stable. For the nonlinear systems, stability is still difficult even though

When the depth of stressed soil is rather small, Plate Load Test (PLT) becomes the most efficient test to estimate the soil properties for design purposes. Among these properties, modulus of subgrade reaction is the most important one that usually employed in roads and concrete pavement design. Two methods are available to perform PLT: static and dynamic methods. Static PLT is usually adopted due to its simplicity and time saving to be performs in comparison with cyclic (dynamic) method. The two methods are described in ASTM standard.

In this paper the effect of the test method used in PLT in estimation of some mechanical soil properties was distinguished via a series of both test methods applied in a same site. The comparison of

The tourism services provided in the hotel organizations are a set of material and moral elements that represent tourist attractions that are offered to the guests in order to satisfy their needs and desires are accommodation, food, drink and other facilities to reach the satisfaction and satisfaction of guests.Where these tourist services need a mechanism to ensure their quality by working to identify and calculate the costs of these services properly and accurately with the attempt to referendum and reduce the waste and loss to reduce these costs while providing the finest types of tourism services by calculating the cost of production and the administration seeks to reduce Non-essential activities through hotel activities that add val

Milling process is a common machining operation that is used in the manufacturing of complex surfaces. Machining-induced residual stresses (RS) have a great impact on the performance of machined components and the surface quality in face milling operations with parameter cutting. The properties of engineering material as well as structural components, specifically fatigue life, deformation, impact resistance, corrosion resistance, and brittle fracture, can all be significantly influenced by residual stresses. Accordingly, controlling the distribution of residual stresses is indeed important to protect the piece and avoid failure. Most of the previous works inspected the material properties, tool parameters, or cutting parameters, bu

This paper presents thermal characteristics analysis of a modified Closed Wet Cooling Tower (CWCT) based on heat and mass transfer principles to improve the performance of this tower in Iraq. A prototype of CWCT optimized by added packing was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of the air measured at intermediate points of the heat exchanger and packing. Heat exchangers consist of four rows and eight columns for an inline tubes arrangement and six rows and five columns f

Smear zone is usually formed around the prefabricated vertical drains (PVD’s) due to mandrel driving. The geotechnical properties of the soil in this zone exhibit significant changes that affect the performance of the PVD’s. The most relevant property in this respect is the coefficient of permeability. So far, no serious attention is paid to investigate the effects of shearing under large shear strains on the geotechnical properties of the soft soil in Fao region. In this study, an extensive laboratory testing program was conducted to assess the characteristics of the smear zone with an emphasis on the permeability coefficient of Fao soft soil. The results show that the permeability of the smear zone is about 70% of

Software-defined networking (SDN) presents novel security and privacy risks, including distributed denial-of-service (DDoS) attacks. In response to these threats, machine learning (ML) and deep learning (DL) have emerged as effective approaches for quickly identifying and mitigating anomalies. To this end, this research employs various classification methods, including support vector machines (SVMs), K-nearest neighbors (KNNs), decision trees (DTs), multiple layer perceptron (MLP), and convolutional neural networks (CNNs), and compares their performance. CNN exhibits the highest train accuracy at 97.808%, yet the lowest prediction accuracy at 90.08%. In contrast, SVM demonstrates the highest prediction accuracy of 95.5%. As such, an