This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

The aim of the research is to identify the effect of instructional design according to Kagan structure among the first intermediate school student’s, and how skills could help in generating information in mathematics. In accordance with the research objectives, the researcher has followed the experimental research method by adopting an experimental design with two equivalent groups of post-test to measure skills in generating information. Accordingly, the researcher raised two main null hypotheses: there were no statistically significant differences at the level of significance (0.05) between the average scores of the experimental group who studied the material according to Kagan structure and th

Extractive multi-document text summarization – a summarization with the aim of removing redundant information in a document collection while preserving its salient sentences – has recently enjoyed a large interest in proposing automatic models. This paper proposes an extractive multi-document text summarization model based on genetic algorithm (GA). First, the problem is modeled as a discrete optimization problem and a specific fitness function is designed to effectively cope with the proposed model. Then, a binary-encoded representation together with a heuristic mutation and a local repair operators are proposed to characterize the adopted GA. Experiments are applied to ten topics from Document Understanding Conference DUC2002 datas

Artificial pancreas is simulated to handle Type I diabetic patients under intensive care by automatically controlling the insulin infusion rate. A Backstepping technique is used to apply the effect of PID controller to blood glucose level since there is no direct relation between insulin infusion (the manipulated variable) and glucose level in Bergman’s system model subjected to an oral glucose tolerance test by applying a meal translated into a disturbance. Backstepping technique is usually recommended to stabilize and control the states of Bergman's class of nonlinear systems. The results showed a very satisfactory behavior of glucose deviation to a sudden rise represented by the meal that increase the blood glucose

A rapid growth has occurred for the act of plagiarism with the aid of Internet explosive growth wherein a massive volume of information offered with effortless use and access makes plagiarism  the process of taking someone else’s work (represented by ideas, or even words) and representing it as other's own work  easy to be performed. For ensuring originality, detecting plagiarism has been massively necessitated in various areas so that the people who aim to plagiarize ought to offer considerable effort for introducing works centered on their research.

     In this paper, work has been proposed for improving the detection of textual plagiarism through proposing a model for can

Seismic inversion technique is applied to 3D seismic data to predict porosity property for carbonate Yamama Formation (Early Cretaceous) in an area located in southern Iraq. A workflow is designed to guide the manual procedure of inversion process. The inversion use a Model Based Inversion technique to convert 3D seismic data into 3D acoustic impedance depending on low frequency model and well data is the first step in the inversion with statistical control for each inversion stage. Then, training the 3D acoustic impedance volume, seismic data and porosity wells data with multi attribute transforms to find the best statistical attribute that is suitable to invert the point direct measurement of porosity from well to 3D porosity distribut