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

This paper presents an analytical study on the serviceability of reinforced concrete gable roof beams with openings of different sizes, based on an experimental study which includes 13 concrete gable roof beams with openings under static loading. For deflection and crack widths under static loading at service stage, a developed unified calculation procedure has been submitted, which includes prismatic beams with one opening subjected to flexure concentrated force. The deflection has been calculated with two methods: the first method calculated deflections via relevant equations and the second was Direct Stiffness Method in which the beam is treated as a structural member with several segments constituting the portions with solid sec

The equation of Kepler is used to solve different problems associated with celestial mechanics and the dynamics of the orbit. It is an exact explanation for the movement of any two bodies in space under the effect of gravity. This equation represents the body in space in terms of polar coordinates; thus, it can also specify the time required for the body to complete its period along the orbit around another body. This paper is a review for previously published papers related to solve Kepler’s equation and eccentric anomaly. It aims to collect and assess changed iterative initial values for eccentric anomaly for forty previous years. Those initial values are tested to select the finest one based on the number of iterations, as well as the

Friction stir spot welding (FSSW) is a relatively new welding process that may have significant advantages compared to the fusion processes as follows joining of conventionally non-fusion weldable alloys, reduced distortion and improved mechanical properties of weldable alloys joints due to the pure solidstate joining of metals. In this paper, a three-dimensional model based on finite element analysis is used to study the thermal history in the spot-welding of aluminum alloy 2024. The model take place the thermomechanical property on the process of the welded metals. The thermal history and the evolution results with numerical model at the measured point in the friction stirred spot weld have a good matching, then the prediction of the t

Research aims to develop a novel technique for segmental beam fabrication using plain concrete blocks and externally bonded Carbon Fiber Reinforced Polymers Laminates (CFRP) as a main flexural reinforcement. Six beams designed an experimentally tested under two-point loadings. Several parameters included in the fabrication of segmental beam studied such as; bonding length of carbon fiber reinforced polymers, the surface-to-surface condition of concrete segments, interface condition of the bonding surface, and thickness of epoxy resin layers. Test results of the segmental beams specimens compared with that gained from testing reinforced concrete beam have similar dimensions for validations. The results show the effectiven

The administration on the basis of the activities designed to evaluate the performance of activities in terms of cost, time and quality by identifying activities that add value and those that are no add value and  enables the administration of making up their own continuous improvement in production, through lower costs and reduce the time and improve the quality   and reduce the incidence of spoilage and waste, y based search Ally premise that (the continuous improvement of the adoption of management style on the basis of the activities helps management in decision-making wise to reduce  costs) to prove the hypothesis has sought research to achieve its goal of  Alkadivh and Alkoppelan     &nb

Many of mechanical systems are exposed to undesired vibrations, so designing an active vibration control (AVC) system is important in engineering decisions to reduce this vibration. Smart structure technology is used for vibration reduction. Therefore, the cantilever beam is embedded by a piezoelectric (PZT) as an actuator. The optimal LQR controller is designed that reduce the vibration of the smart beam by using a PZT element.  

In this study the main part is to change the length of the aluminum cantilever beam, so keep the control gains, the excitation, the actuation voltage, and mechanical properties of the aluminum beam for each length of the smart cantilever beam and observe the behavior and effec

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. In order to investigate the response of soil and footing to steady state dynamic loading, a physical model was manufactured to simulate steady state harmonic load at different operating frequencies. Total of 84 physical models were performed. The footing parameters are related to the size of the rectangular footing and depth of embedment. Two sizes of rectangular steel model footing were tested at the surface and at 50 mm depth below model surface. Meanwhile the investigated parameters of the soil condition include dry and saturated sand for two relative densities 30% and 80%. The response of the footing was ela