paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

Perceived Trust of Stakeholders: Predicting the Use of COBIT 2019 to Reduce Information Asymmetry

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

The absorption spectrum for three types of metal ions in different concentrations has been studying experimentally and theoretically. The examination model is by Gaius model in order to find the best fitting curve and the equation controlled with this behavior. The three metal ions are (Copper chloride Cu⁺², Iron chloride Fe^+3, and Cobalt chloride Co⁺²) with different concentrations (10^-4, 10^-5, 10^-6, 10^-7) gm/m³. The spectroscopic study included UV-visible and fluorescence spectrum for all different concentrations sample. The results refer to several peaks that appear from the absorption spectrum in the high concentration of all metal ions solution.

This work presents the use of laser diode in the fiber distributed data interface FDDI networks. FDDI uses optical fiber as a transmission media. This solves the problems resulted from the EMI, and noise. In addition it increases the security of transmission. A network with a ring topology consists of three computers was designed and implemented. The timed token protocol was used to achieve and control the process of communication over the ring. Nonreturn to zero inversion (NRZI) modulation was carried out as a part of the physical (PHY) sublayer. The optical system consists of a laser diode with wavelength of 820 nm and 2.5 mW maximum output power as a source, optical fiber as a channel, and positive intrinsic negative (PIN) photodiode

The purpose of this paper is to apply different transportation models in their minimum and maximum values by finding starting basic feasible solution and finding the optimal solution. The requirements of transportation models were presented with one of their applications in the case of minimizing the objective function, which was conducted by the researcher as real data, which took place one month in 2015, in one of the poultry farms for the production of eggs

    Hartha Formation is an overburdened horizon in the X-oilfield which generates a lot of Non-Productive Time (NPT) associated with drilling mud losses. This study has been conducted to investigate the loss events in this formation as well as to provide geological interpretations based on datasets from nine wells in this field of interest. The interpretation was based on different analyses including wireline logs, cuttings descriptions, image logs, and analog data. Seismic and coherency data were also used to formulate the geological interpretations and calibrate that with the loss events of the Hartha Fm.

   The results revealed that the upper part of the Hartha Fm. was identified as an interval capable of creating potentia

Astronomers have known since the invention of the telescope that atmospheric turbulence affects celestial images. So, in order to compensate for the atmospheric aberrations of the observed wavefront, an Adaptive Optics (AO) system has been introduced. The AO can be arranged into two systems: closedloop and open-loop systems. The aim of this paper is to model and compare the performance of both AO loop systems by using one of the most recent Adaptive Optics simulation tools, the Objected-Oriented Matlab Adaptive Optics (OOMAO). Then assess the performance of closed and open loop systems by their capabilities to compensate for wavefront aberrations and improve image quality, also their effect by the observed optical bands (near-infrared band

In this article, a continuous terminal sliding mode control algorithm is proposed for servo motor systems. A novel full-order terminal sliding mode surface is proposed based on the bilimit homogeneous property, such that the sliding motion is finite-time stable independent of the system’s initial condition. A new continuous terminal sliding mode control algorithm is proposed to guarantee that the system states reach the sliding surface in finitetime. Not only the robustness is guaranteed by the proposed controller but also the continuity makes the control algorithm more suitable for the servo mechanical systems. Finally, a numerical example is presented to depict the advantages of the proposed control algorithm. An application in the rota