In this study, we used Bayesian method to estimate scale parameter for the normal distribution. By considering three different prior distributions such as the square root inverted gamma (SRIG) distribution and the non-informative prior distribution and the natural conjugate family of priors. The Bayesian estimation based on squared error loss function, and compared it with the classical estimation methods to estimate the scale parameter for the normal distribution, such as the maximum likelihood estimation and th

This study examines the impact of Digital Transformation (DT) on the Financial Reporting Quality (FRQ), taking into account the moderating role of the Trust Services Framework (TSF), in the context of rapid developments in the digital business environment and the resulting challenges and opportunities for accounting and financial systems. To achieve the study objectives, a descriptive–analytical approach was adopted, and a questionnaire was used as the primary data collection instrument. The study sample comprised 87 professionals working in accounting and financial functions. DT was measured through four dimensions: cloud computing, automation, data analytics, and systems integration. FRQ was assessed using the dimensions of accuracy and

The present study develops an artificial neural network (ANN) to model an analysis and a simulation of the correlation between the average corrosion rate carbon steel and the effective parameter Reynolds number (Re), water concentration (Wc) % temperature (T o) with constant of PH 7 . The water, produced fom oil in Kirkuk oil field in Iraq from well no. k184-Depth2200ft., has been used as a corrosive media and specimen area (400 mm2) for the materials that were used as low carbon steel pipe. The pipes are supplied by Doura Refinery . The used flow system is all made of Q.V.F glass, and the circulation of the two –phase (liquid – liquid ) is affected using a Q.V.F pump .The input parameters of the model consists of Reynolds number , w

Galvanic corrosion of stainless steel 316 (SS316) and carbon steel (CS) coupled in 5% wt/v sulfuric acid solution at agitation velocity was investigated. The galvanic behavior of coupled metals was also studied using zero resistance ammeter (ZRA) method. The effects of agitation velocity, temperature, and time on galvanic corrosion current and loss in weight of both metals in both free corrosion and galvanic corrosion were investigated. The trends of open circuit potential (OCP) of each metal and galvanic potential (E_g) of the couple were, also, determined. Results showed that SS316 was cathodic relative to CS in galvanic couple and its OCP was much more positive than that of CS for all investigated ranges of

In this research, experimental and numerical studies were carried out to investigate the performance of encased glass-fiber-reinforced polymer (GFRP) beams under fire. The test specimens were divided into two peer groups to be tested under the effect of ambient and elevated temperatures. The first group was statically tested to investigate the monotonic behavior of the specimens. The second group was exposed to fire loading first and then statically tested to explore the residual behavior of the burned specimens. Adding shear connectors and web stiffeners to the GFRP beam was the main parameter in this investigation. Moreover, service loads were applied to the tested beams during the fire. Utilizing shear connectors, web stiffeners,

In this research, experimental and numerical studies were carried out to investigate the performance of encased glass-fiber-reinforced polymer (GFRP) beams under fire. The test specimens were divided into two peer groups to be tested under the effect of ambient and elevated temperatures. The first group was statically tested to investigate the monotonic behavior of the specimens. The second group was exposed to fire loading first and then statically tested to explore the residual behavior of the burned specimens. Adding shear connectors and web stiffeners to the GFRP beam was the main parameter in this investigation. Moreover, service loads were applied to the tested beams during the fire. Utilizing shear connectors, web stiffeners,