Linear and nonlinear optical properties of epoxy/ Al2O3 nanocomposites system were studied for epoxy neat and (0.5, 1.5, 3, and 5) % Al2O3 nanocomposites.The band gap of epoxy and its nanocomposites was obtained at these weight ratios. Nonlinear optical properties experiments were performed using Q-switched Nd:YAG laser z-scan system.These experiments were carried out for different parameters: wavelengths (1064 nm and 532 nm), laser intensities (0.530, 0.679, and 0.772) GW/cm2 and weight ratio of Al2O3 nanocomposites. The results showed that the band gaps were decreased with increasing the weight ratio of nanoalumina except at 5wt% and the nonlinear refractive index coefficient is directly proportional to the incident intensities while o

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

Standardized uptake values, often known as SUVs, are frequently utilized in the process of measuring 18F-fluorodeoxyglucose (FDG) uptake in malignancies . In this work, we investigated the relationships between a wide range of parameters and the standardized uptake values (SUV) found in the liver.  Examinations with 18F-FDG PET/CT were performed on a total of 59 patients who were suffering from liver cancer. We determined the SUV in the liver of patients who had a normal BMI (between 18.5 and 24.9) and a high BMI (above 30) obese. After adjusting each SUV based on the results of the body mass index (BMI) and body surface area (BSA) calculations, which were determined for each patient based on their height and weight. Under a variety of dif

The feature extraction step plays major role for proper object classification and recognition, this step depends mainly on correct object detection in the given scene, the object detection algorithms may result with some noises that affect the final object shape, a novel approach is introduced in this paper for filling the holes in that object for better object detection and for correct feature extraction, this method is based on the hole definition which is the black pixel surrounded by a connected boundary region, and hence trying to find a connected contour region that surrounds the background pixel using roadmap racing algorithm, the method shows a good results in 2D space objects.
Keywords: object filling, object detection, objec

Within the framework of big data, energy issues are highly significant. Despite the significance of energy, theoretical studies focusing primarily on the issue of energy within big data analytics in relation to computational intelligent algorithms are scarce. The purpose of this study is to explore the theoretical aspects of energy issues in big data analytics in relation to computational intelligent algorithms since this is critical in exploring the emperica aspects of big data. In this chapter, we present a theoretical study of energy issues related to applications of computational intelligent algorithms in big data analytics. This work highlights that big data analytics using computational intelligent algorithms generates a very high amo

A nonlinear filter for smoothing color and gray images
corrupted by Gaussian noise is presented in this paper. The proposed
filter designed to reduce the noise in the R,G, and B bands of the
color images and preserving the edges. This filter applied in order to
prepare images for further processing such as edge detection and
image segmentation.
The results of computer simulations show that the proposed
filter gave satisfactory results when compared with the results of
conventional filters such as Gaussian low pass filter and median filter
by using Cross Correlation Coefficient (ccc) criteria.

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

The present study considers to confirming the applicability of flow with double-sided square lid driven cavity flow by using the lattice Boltzmann equation with moment-based boundary conditions for no slip boundaries.  The boundary conditions are applied over the hydrodynamic moments of the lattice Boltzmann equations locally at each node. The investigation is carried out numerically for both single and multiple relaxation time models. To simulate two-sided lid driven-cavity flow, the top and bottom walls are moving with constant velocity while other walls are stationary. Various Reynolds numbers are used in a range of 100 and up to 5000. The present method shows the effect of the moving boundaries on the two symmetrical cavities t

   This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.

   That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentatio