Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

The analysis of the classic principal components are sensitive to the outliers where they are calculated from the characteristic values and characteristic vectors of correlation matrix or variance Non-Robust, which yields an incorrect results in the case of these data contains the outliers values. In order to treat this problem, we resort to use the robust methods where there are many robust methods Will be touched to some of them.

   The robust measurement estimators include the measurement of direct robust estimators for characteristic values by using characteristic vectors without relying on robust estimators for the   variance and covariance matrices. Also the analysis of the princ

Multipoint forming process is an engineering concept which means that the working surface of the punch and die is produced as hemispherical ends of individual active elements (called pins), where each pin can be independently, vertically displaced using a geometrically reconfigurable die. Several different products can be made without changing tools saved precious production time. Also, the manufacturing of very expensive rigid dies is reduced, and a lot of expenses are saved. But the most important aspects of using such types of equipment are the flexibility of the tooling. This paper presents an experimental investigation of the effect of three main parameters which are blank holder, rubber thickness and forming speed th

High frequency (HF) communications have an important role in long distances wireless communications. This frequency band is more important than VHF and UHF, as HF frequencies can cut longer distance with a single hopping. It has a low operation cost because it offers over-the-horizon communications without repeaters, therefore it can be used as a backup for satellite communications in emergency conditions. One of the main problems in HF communications is the prediction of the propagation direction and the frequency of optimum transmission (FOT) that must be used at a certain time. This paper introduces a new technique based on Oblique Ionosonde Station (OIS) to overcome this problem with a low cost and an easier way. This technique uses the

Online communication on social networks has become a never-given-up way of expressing and sharing views and opinions within the realm of all topics on earth, and that is that! A basis essential in this is the limits at which "freedom of expression" should not be trespassed so as not to fall into the expression of "hate speech". These two ends make a base in the UN regulations pertaining to human rights: One is free to express, but not to hate by expression. Hereunder, a Critical Discourse Analysis in terms of Fairclough's dialectical-relational approach (2001) is made of Facebook posts (being made by common people, and not of official nature)  targeting Islam and Muslims. This is made so as to recognize these instances of "speech" a

Most of the medical datasets suffer from missing data, due to the expense of some tests or human faults while recording these tests. This issue affects the performance of the machine learning models because the values of some features will be missing. Therefore, there is a need for a specific type of methods for imputing these missing data. In this research, the salp swarm algorithm (SSA) is used for generating and imputing the missing values in the pain in my ass (also known Pima) Indian diabetes disease (PIDD) dataset, the proposed algorithm is called (ISSA). The obtained results showed that the classification performance of three different classifiers which are support vector machine (SVM), K-nearest neighbour (KNN), and Naïve B

     This paper aims at studying the illocutionary speech acts: direct and indirect to show the most dominant ones in a presidential speech delivered by the USA president. The speech is about the most critical health issue in the world, COVID-19 outbreak.  A descriptive qualitative study was conducted by observing the first speech delivered by president Trump concerning coronavirus outbreak and surveying the illocutionary acts: directive, declarative, commissive, expressive, and representative. Searle's (1985) classification of illocutionary speech acts is adopted in the analysis.

     What are the main types of the illocutionary speech acts performed by Trump in his speech?; Why does

Experimental activity coefficients at infinite dilution are particularly useful for calculating the parameters needed in an expression for the excess Gibbs energy. If reliable values of γ∞1 and γ∞2 are available, either from direct experiment or from a correlation, it is possible to predict the composition of the azeotrope and vapor-liquid equilibrium over the entire range of composition. These can be used to evaluate two adjustable constants in any desired expression for G E. In this study MOSCED model and SPACE model are two different methods were used to calculate γ∞1 and γ∞2

With the revolutionized expansion of the Internet, worldwide information increases the application of communication technology, and the rapid growth of significant data volume boosts the requirement to accomplish secure, robust, and confident techniques using various effective algorithms. Lots of algorithms and techniques are available for data security.  This paper presents a cryptosystem that combines several Substitution Cipher Algorithms along with the Circular queue data structure. The two different substitution techniques are; Homophonic Substitution Cipher and Polyalphabetic Substitution Cipher in which they merged in a single circular queue with four different keys for each of them, which produces eight different outputs for