The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.

To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.

The research reached a number of conclusions, the most important of which were as follows:

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advancing age. The risk of cardiovascular disease in adults is lowest with systolic BP <120 mm Hg and diastolic BP < 80 mm Hg and increases progressively with higher systolic and diastolic blood pressures. Acupuncture (from the Latin word acus, “needle”, and pungere, meaning “prick”) is a technique in which the practitioner inserts fine needles into specific points on the patient’s body. Accupuncture could be used as a nonpharmacological way of controlling high readings of blood pressure among cases with essential hypertension. This study aimed to investigate the effects of acupuncture on essential hypertension.
Patients and Methods: 51 hypertensive patients of both genders and 30 normotensive control subjects were inv

The present work provides theoretical investigation of laser photoacoustic one dimensional imaging to detect a blood vessel or tumor embedded within normal tissue. The key task in photoacoustic imaging is to have acoustic signal that help to determine the size and location of the target object inside normal tissue. The analytical simulation used a spherical wave model representing target object (blood vessel or tumor) inside normal tissue. A computer program in MATLAB environment has been written to realize this simulation. This model generates time resolved acoustic wave signal that include both expansion and contraction parts of the wave. The photoacoustic signal from the target object is simulated for a range of laser pulse duration 1

This study, establishes two stochastic monotonicity results concerning the run length of an upper one –sided Exponentially Weighted Moving Average (EWMA) control charts, based on the logarithm of the sample variance, for monitoring a process standard deviation, these properties cast interesting light on the control chart performance, and their extension to other one –sided EWMA control charts.

In this paper, the problem of developing turbulent flow in rectangular duct is investigated by obtaining numerical results of the velocity profiles in duct by using large eddy simulation model in two dimensions with different Reynolds numbers, filter equations and mesh sizes. Reynolds numbers range from (11,000) to (110,000) for velocities (1 m/sec) to (50 m/sec) with (56×56), (76×76) and (96×96) mesh sizes with different filter equations. The numerical results of the large eddy simulation model are compared with k-ε model and analytic velocity distribution and validated with experimental data of other researcher. The large eddy simulation model has a good agreement with experimental data for high Reynolds number with the first, seco

This paper explores a fuzzy-logic based speed controller of an interior permanent magnet synchronous motor (IPMSM) drive based on vector control. PI controllers were mostly used in a speed control loop based field oriented control of an IPMSM. The fundamentals of fuzzy logic algorithms as related to drive control applications are illustrated. A complete comparison between two tuning algorithms of the classical PI controller and the fuzzy PI controller is explained. A simplified fuzzy logic controller (FLC) for the IPMSM drive has been found to maintain high performance standards with a much simpler and less computation implementation. The Matlab simulink results have been given for different mechanical operating conditions. The simulated

A quadruped (four-legged) robot locomotion has the potential ability for using in different applications such as walking over soft and rough terrains and to grantee the mobility and flexibility. In general, quadruped robots have three main periodic gaits:  creeping gait, running gait and galloping gait. The main problem of the quadruped robot during walking is the needing to be statically stable for slow gaits such as creeping gait. The statically stable walking as a condition depends on the stability margins that calculated particularly for this gait. In this paper, the creeping gait sequence analysis of each leg step during the swing and fixed phases has been carried out. The calculation of the minimum stability margins depends up

After the outbreak of COVID-19, immediately it converted from epidemic to pandemic. Radiologic images of CT and X-ray have been widely used to detect COVID-19 disease through observing infrahilar opacity in the lungs. Deep learning has gained popularity in diagnosing many health diseases including COVID-19 and its rapid spreading necessitates the adoption of deep learning in identifying COVID-19 cases. In this study, a deep learning model, based on some principles has been proposed for automatic detection of COVID-19 from X-ray images. The SimpNet architecture has been adopted in our study and trained with X-ray images. The model was evaluated on both binary (COVID-19 and No-findings) classification and multi-class (COVID-19, No-findings

In this paper the wind data that is measured for 12 months (January to December 2011) at Al-Hay district of Wasit province, southern IRAQ country has been analyzed statistically. The wind speed at heights of 10 m above ground level was measured for every 10 minutes interval. The statistical analysis of wind data was performed using WAsP software which is based on Weibull distributions. The Weibull shape and scale parameters is obtained and used in this paper statistics. The achieved results demonstrated that the study area has Annual Mean Energy Production (AMEP) about 219.002 MWh. The computations have been performed on 70m hub‟s height of the turbine and on Earth surface roughness length (0.0, 0.03, 0.1, 0.4, 1.5) m respectively.

In this research, the stopping power and range of protons in biological human soft and hard tissues (blood, brain, skeleton-cortical bone, and skin) of both child and adult are calculated at the energies ranging from 1MeV to 350 MeV. The data is collected from ICRU Report 46 and calculated the stopping power employing the Bethe formula. Moreover, the simple integration (continuous slowing down approximation) method is employed for calculating protons range at the target. Then, the stopping power and range of protons value in human tissues have been compared with the program called SRIM. Moreover, the results of the stopping power vs energy and the range vs energy have been presented graphically. Proper agreement is found between the gain