The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

In this paper, a statistical analysis compared the pattern of distribution of spending on various goods and services and to identify the main factors that control the rates of spending between the survey of social and economic status of families in Iraq for the year (2007) and the survey of Iraq knowledge net work (IKN) for the year (2011), which were carried out by the Central Bureau  of Statistics through the use of factor analysis and cluster analysis, using the ready statistical software package ready (SPSS) to gain access to the results.

This paper develops a nonlinear transient three-dimensional heat transfer finite element model and a rate independent three-dimensional deformation model, developed for the CO₂ laser welding simulations in Al-6061-T6 alloy. Simulations are performed using an indirect coupled thermal-structural method for the process of welding. Temperature-dependent thermal properties of Al-6061-T6, effect of latent heat of fusion, and the convective and radiative boundary conditions are included in the model. The heat input to the model is assumed to be a Gaussian heat source. The finite element code ANSYS12, along with a few FORTRAN subroutines, are employed to obtain the numerical results. The benefit of the proposed methodology is that it

Autonomous motion planning is important area of robotics research. This type of planning relieves human operator from tedious job of motion planning. This reduces the possibility of human error and increase efficiency of whole process.

This research presents a new algorithm to plan path for autonomous mobile robot based on image processing techniques by using wireless camera that provides the desired image for the unknown environment . The proposed algorithm is applied on this image to obtain a optimal path for the robot. It is based on the observation and analysis of the obstacles that lying in the straight path between the start and the goal point by detecting these obstacles, analyzing and studying their shapes, positions and

Medical images play a crucial role in the classification of various diseases and conditions. One of the imaging modalities is X-rays which provide valuable visual information that helps in the identification and characterization of various medical conditions. Chest radiograph (CXR) images have long been used to examine and monitor numerous lung disorders, such as tuberculosis, pneumonia, atelectasis, and hernia. COVID-19 detection can be accomplished using CXR images as well. COVID-19, a virus that causes infections in the lungs and the airways of the upper respiratory tract, was first discovered in 2019 in Wuhan Province, China, and has since been thought to cause substantial airway damage, badly impacting the lungs of affected persons.

The study focused on the identification of the natural relation between the organizational components, and the most important is the organizational structure, which not hid its effect on each function and operation of the organizational structure through commanding the individual craters and its forms according to the requirement of these function, also it has relation with an organic synthesis that between the dimensions of the organic synthesis and the practice side in the commission of Integrity.

The problem of the research pensioned in some questions about hypothesis and theoretical parts, in which they go a mention about the hypothesis questions is to use all the knowledge's in this atmosphere and th

The objective of the research , is to shed light on the most important treatment of the problem of missing values of time series data and its influence in simple linear regression. This research deals with the effect of the missing values in independent variable only. This was carried out by proposing missing value from time series data which is complete originally and testing the influence of the missing value on simple regression analysis of data of an experiment related with the effect of the quantity of consumed ration on broilers weight for 15 weeks. The results showed that the missing value had not a significant effect as the estimated model after missing value was consistent and significant statistically. The results also

The current research seeks to Analyze third intermediate chemistry book following sustainable development standards for academic year (2016-2017). To do this, a list of sustainable development standards that should be included in chemistry book was designed based on the previous studies. The first version of the list consisted of (50) sub-case divided into three standards (social, economic, and environmental) which was exposed to group of experts in teaching chemistry and teaching methods. The list has modified to (43) sub-case. The researcher followed the implicit and explicit meaning in his analysis: one for recording and repetition and the other for frequency. The result showed that third intermediate chemistry book has achieved (20)