The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

This study investigated the ability of using crushed glass solid wastes in water filtration by using a pilot plant, constructed in Al-Wathba water treatment plant in Baghdad. Different depths and different grain sizes of crushed glass were used as mono and dual media with sand and porcelaniate in the filtration process. The mathematical model by Tufenkji and Elimelech was used to evaluate the initial collection efficiency η of these filters. The results indicated that the collection efficiency varied inversely with the filtration rate. For the mono media filters the theoretical ηth values were more than the practical values ηprac calculated from the experimental work. In the glass filter ηprac was obtained by multiplying ηth by a facto

: Sound forecasts are essential elements of planning, especially for dealing with seasonality, sudden changes in demand levels, strikes, large fluctuations in the economy, and price-cutting manoeuvres for competition. Forecasting can help decision maker to manage these problems by identifying which technologies are appropriate for their needs. The proposal forecasting model is utilized to extract the trend and cyclical component individually through developing the Hodrick–Prescott filter technique. Then, the fit models of these two real components are estimated to predict the future behaviour of electricity peak load. Accordingly, the optimal model obtained to fit the periodic component is estimated using spectrum analysis and Fourier mod

This study investigated the ability of using crushed glass solid wastes in water filtration by using a pilot plant, constructed in Al-Wathba water treatment plant in Baghdad. Different depths and different grain sizes of crushed glass were used as mono and dual media with sand and porcelaniate in the filtration process. The mathematical model by Tufenkji and Elimelech was used to evaluate the initial collection efficiency η of these filters. The results indicated that the collection efficiency varied inversely with the filtration rate. For the mono media filters the theoretical ηth values were more than the practical values ηprac calculated from
the experimental work. In the glass filter ηprac was obtained by multiplying ηth by a

This paper consist some new generalizations of some definitions such: j-ω-closure converge to a point,  j-ω-closure directed toward a set, almost  j-ω-converges to a set, almost  j-ω-cluster point, a set  j-ω-H-closed relative, j-ω-closure continuous mappings, j-ω-weakly continuous mappings, j-ω-compact mappings, j-ω-rigid a set, almost j-ω-closed mappings and  j-ω-perfect mappings. Also, we prove several results concerning it, where j ÃŽ{q, δ,a, pre, b, b}.

The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

The present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This

The present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This

The dependable and efficient identification of Qin seal script characters is pivotal in the discovery, preservation, and inheritance of the distinctive cultural values embodied by these artifacts. This paper uses image histograms of oriented gradients (HOG) features and an SVM model to discuss a character recognition model for identifying partial and blurred Qin seal script characters. The model achieves accurate recognition on a small, imbalanced dataset. Firstly, a dataset of Qin seal script image samples is established, and Gaussian filtering is employed to remove image noise. Subsequently, the gamma transformation algorithm adjusts the image brightness and enhances the contrast between font structures and image backgrounds. After a s

Incremental Sheet Metal Forming (ISMF) is a modern sheet metal forming technology which offers the possibility of manufacturing 3D complex parts of thin sheet metals using the CNC milling machine. The surface quality is a very important aspect in any manufacturing process. Therefore, this study focuses on the resultant residual stresses by forming parameters, namely; (tool shape, step over, feed rate, and slope angle) using Taguchi method for the products formed by single point incremental forming process (SPIF). For evaluating the surface quality, practical experiments to produce pyramid like shape have been implemented on aluminum sheets (AA1050) for thickness (0.9) mm. Three types of tool shape used in this work, the spherical tool ga