Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

The maintenance of the diesel engine parts in any electric power station contains many problems that lead to stopping. Several reasons lead to such problems; these reasons should be analyzed and evaluated in order to eliminate their effects. This paper is based on evaluation of the main causes that lead to diesel engine injector failure as a main part of electric power stations, using fault tree analysis (FTA). The FTA is the most broadly utilized strategies in the industrial area to perform reliability analysis of complex designing frameworks. A fault tree is a logical representation of the relationship of basic events that lead to a given unwanted event (i.e., top event).

Starting with introducing the FTA and how it could be uti

This study relates to synthesis of bentonite-supported iron/copper nanoparticles through the biosynthesis method using eucalyptus plant leaf extract, which were then named E-Fe/Cu@B-NPs. The synthesised E-Fe/Cu@B-NPs were examined by a set of experiments involving a heterogeneous Fenton-like process that removed direct blue 15 (DB15) dye from wastewater. The resultant E-Fe/Cu@B-NPs were characterised by scanning electron microscopy, Brunauer–Emmet–Teller analysis, zeta potential analysis, Fourier transform infrared spectroscopy and atomic force microscopy. The operating parameters in batch experiments were optimised using Box–Behnken design. These parameters were pH, hydrogen peroxide (H₂O₂

In this work, optical system with different aperture shapes (circular, square, elliptical and triangle aperture) has been used for efficiency evaluation when the system involved moving factor in ideal case (aberration free). The optical system evaluate far moving object, therefore the image forming at image plane due to point spread function (image formula of incoherently illuminated point object). A mathematical treatment has been used to getting results by Gaussian numerical calculations method. The results show priority of circular aperture when optical system that submits of moving factor.

NeighShrink is an efficient image denoising algorithm based on the discrete wavelet
transform (DWT). Its disadvantage is to use a suboptimal universal threshold and identical
neighbouring window size in all wavelet subbands. Dengwen and Wengang proposed an
improved method, which can determine an optimal threshold and neighbouring window size
for every subband by the Stein’s unbiased risk estimate (SURE). Its denoising performance is
considerably superior to NeighShrink and also outperforms SURE-LET, which is an up-todate
denoising algorithm based on the SURE. In this paper different wavelet transform
families are used with this improved method, the results show that Haar wavelet has the
lowest performance among

A genetic algorithm model coupled with artificial neural network model was developed to find the optimal values of upstream, downstream cutoff lengths, length of floor and length of downstream protection required for a hydraulic structure. These were obtained for a given maximum difference head, depth of impervious layer and degree of anisotropy. The objective function to be minimized was the cost function with relative cost coefficients for the different dimensions obtained. Constraints used were those that satisfy a factor of safety of 2 against uplift pressure failure and 3 against piping failure.
Different cases reaching 1200 were modeled and analyzed using geo-studio modeling, with different values of input variables. The soil wa

This study includes using green or biosynthesis-friendly technology, which is effective in terms of low cost and low time and energy to prepare V₂O₅NPs nanoparticles from vanadium sulfate VSO₄.H₂O using aqueous extract of Punica Granatum at a concentration of 0.1M and with a basic medium PH= 8-12. The V₂O₅NPs nanoparticles were diagnosed using several techniques, such as FT-IR, UV-visible with energy gap Eg = 3.734eV, and the X-Ray diffraction XRD was calculated using the Debye Scherrer equation. It was discovered to be 34.39nm, Scanning Electron Microscope (SEM), Transmission Electron Microscopy TEM. The size, structure, and composition of synthetic V₂O₅

Abstract: Recently, there is increasing interest in using mode-division multipelexing (MDM) technique  to enhace  data rate transmission over multimode fibers.  In this technique, each fiber mode is treated as a separate optical carrier to transfer its own data.  This paper presents a broadband, compact, and low loss three-mode (de)multiplexer designed for C+L band using subwavelength grating (SWG) technology and built-in silicon-on-insulator SOI platform. SWG offers refractive index engineering for wider operating bandwidth and compact devices compared to conventional ones. The designed (de)multiplex deals with three modes (TE0, TE1, and TE2) and has a loss > -1 dB and crosstalk < −15 dB, and its operation c

The δ-mixing ratios have been calculated for several γ-transitions in 90Mo using the 𝛔 𝐉 method. The results are compared with other references the agreement is found to be very good .this confirms the validity of the 𝛔 𝐉 method as a tool for analyzing the angular distribution of γ-ray. Key word: population parameter, γ-ray transition, 𝛔 𝐉 method, multiple mixing ratios.

Nano gamma alumina was prepared by double hydrolysis process using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, hydroxyle poly acid and CTAB (cetyltrimethylammonium bromide) as templates. Different crystallization temperatures (120, 140, 160, and 180) ⁰C and calcinations temperatures (500, 550, 600, and 650) ⁰C were applied. All the batches were prepared at PH equals to 9. XRD diffraction technique and infrared Fourier transform spectroscopy were used to investigate the phase formation and the optical properties of the nano gamma alumina. N₂ adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the particle size and the