Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

ABSTRACT— In primary teeth, root canal treatment is a time consuming and challenging procedure, particularly during the most important step in endodontic treatment which is the preparation of the canal. Pulpectomy is the treatment of choice in all the necrotic primary teeth. For better treatment protocol, advancing technology brought the rotary system to reduce the manual dexterity and improve the quality of treatment for pulpectomy. This study aimed to compare and assess the efficacy of cleaning and the time required for the instrumentation during the preparation of root canals of the primary molars using the rotary and the manual (conventional) systems. Thirty root canals of primary teeth were selected. These teeth submitted to a

  With the fast progress of information technology and the computer networks, it becomes very easy to reproduce and share the geospatial data due to its digital styles. Therefore, the usage of geospatial data suffers from various problems such as data authentication, ownership proffering, and illegal copying ,etc. These problems can represent the big challenge to future uses of the geospatial data. This paper introduces a new watermarking scheme to ensure the copyright protection of the digital vector map. The main idea of proposed scheme is based on transforming  the digital map to frequently domain using the Singular Value Decomposition (SVD) in order to determine suitable areas to insert the watermark data.

As one type of heating furnaces, the electric heating furnace (EHF) typically suffers from time delay, non-linearity, time-varying parameters, system uncertainties, and harsh en-vironment of the furnace, which significantly deteriorate the temperature control process of the EHF system. In order to achieve accurate and robust temperature tracking performance, an integration of robust state feedback control (RSFC) and a novel sliding mode-based disturbance observer (SMDO) is proposed in this paper, where modeling errors and external disturbances are lumped as a lumped disturbance. To describe the characteristics of the EHF, by using convection laws, an integrated dynamic model is established and identified as an uncertain nonlinear second ord

Objective: The goal of this research is to load Doxorubicin (DOX) on silver nanoparticles coupled with folic acid and test their anticancer properties against breast cancer. Methods: Chitosan-Capped silver nanoparticles (CS-AgNPs) were manufactured and loaded with folic acid as well as an anticancer drug, Doxorubicin, to form CS-AgNPs-DOX-FA conjugate. AFM, FTIR, and SEM techniques were used to characterize the samples. The produced multifunctional nano-formulation served as an intrinsic drug delivery system, allowing for effective loading and targeting of chemotherapeutics on the Breast cancer (AMJ 13) cell line. Flowcytometry was used to assess therapy efficacy by measuring apoptotic induction.  Results: DOX and CS-Ag

Background: Papillary thyroid carcinoma (PTC) is the commonest thyroid cancer. Cases in category-
5a of Bethesda system (suspicious for papillary carcinoma) are treated by surgical lobectomy followed
by total thyroidectomy if histopathology confirms papillary carcinoma. In order to reduce surgical
procedures to one this was conducted.
Objectives: evaluation of role of immunohistochemistry in pre-operative diagnosis of papillary thyroid
carcinoma on cell blocks.
Materials and Method: Cell blocks were taken from cases labelled category-5a for histopathology and
immunohistochemistry using three markers (CK-19, Thyro-peroxidase, and BRAFv600E mutation).
Results: were highly sensitive, and specific. The use of more tha

The objective of an Optimal Power Flow (OPF) algorithm is to find steady state operation point which minimizes generation cost, loss etc. while maintaining an acceptable system performance in terms of limits on generators real and reactive powers, line flow limits etc. The OPF solution includes an objective function. A common objective function concerns the active power generation cost. A Linear programming method is proposed to solve the OPF problem. The Linear Programming (LP) approach transforms the nonlinear optimization problem into an iterative algorithm that in each iteration solves a linear optimization problem resulting from linearization both the objective function and constrains. A computer program, written in MATLAB environme

The comparative method plays a major role in Maupassant’s novel (A woman’s Life).This is due to a good theme choice and smooth writing style characterized by simplicity, spontaneity and brevity.

The author uses the comparative method in the introduction of his novel where he compares the monastery’s closed world to the open world of the countryside of La Normandie, which represents the dream life of the heroine Jeanne.

The present paper is an attempt to answer the question regarding the importance of applying the comparative method in the novel (A Woman’s Life) by Maupassant. The paper stresses the fact that the novelist employs the comparative method in his book for certain features .One of these features is the

The aim of the current paper is to resolve the non-uniqueness in gravity interpretation through searching for singular points in the gravity field that are coincide with causative body vertices. The Absolute Second Horizontal Gradient (ASHG) method is used to locate the horizontal reference location of the body, while its amplitude could be used to define body corner depth. Intelligent use of the ASHG method could help in differentiating between basin and intrusion structures from their gravity effect and could facilitate the interpretation in forward modeling and constrain inversion modeling to maximum limit. The method is tested by using many synthetic examples with different types of shapes. A real data is used to examine the method a

    In data mining and machine learning methods, it is traditionally assumed that training data, test data, and the data that will be processed in the future, should have the same feature space distribution. This is a condition that will not happen in the real world. In order to overcome this challenge, domain adaptation-based methods are used. One of the existing challenges in domain adaptation-based methods is to select the most efficient features so that they can also show the most efficiency in the destination database. In this paper, a new feature selection method based on deep reinforcement learning is proposed. In the proposed method, in order to select the best and most appropriate features, the essential policies