Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

      This paper offers a monthly prediction method for planning production, inventory, workforce, sales and prices until N years. Each monthly decision will depend on last month, decisions and take in consideration the future forecasted demand. The manager can run the program in any month within a year. This method is executed by computer programming technique to maximize profits.

A winglet is devices attached at the wing tips, used to improve aircraft wing efficiency by reduction influence wing tips vortices and induct drag, increasing lift force at the wing tips and effective aspect ratio without adding greatly to the structural stress and weight in the wing structure. This paper is presented three-dimensional numerical analysis to proposed modification swept back wing by adding Raked winglets devices at the main wing tips belong the two seat trainer aircraft type Aermacchi Siai S211 by using Fluent ANSYS 13 software. CFD numerical analysis process was performed at the same flight boundary conditions indifferent wing angle of attacks with constant air flow velocity V∞ =50 (m/sec), ambient pressure Po=101325 (P

Burdock ( Arctium lappa), is among the most popular plants in traditional medicine and it is associated with several biological effects. Literature survey revealed the presence of phenylpropanoid compounds .The most widespread are hydroxycinnamic acids ( mainly caffeic acid and chlorogenic acid) and lignans (mainly arctiin and arctigenin). This work will confirm the presence of these compounds in Arctium lappa, cultivated in Iraq, in both root and leaf samples.  The dried plant samples were extracted by soxhlet with 80% methanol then separated the main constituents by thin layer chromatography (TLC) and high performance liquid  chromatography (HPLC). Identification of the isolated compounds wa

Wireless Body Area Network (WBAN) is a tool that improves real-time patient health observation in hospitals, asylums, especially at home. WBAN has grown popularity in recent years due to its critical role and vast range of medical applications. Due to the sensitive nature of the patient information being transmitted through the WBAN network, security is of paramount importance. To guarantee the safe movement of data between sensor nodes and various WBAN networks, a high level of security is required in a WBAN network. This research introduces a novel technique named Integrated Grasshopper Optimization Algorithm with Artificial Neural Network (IGO-ANN) for distinguishing between trusted nodes in WBAN networks by means of a classifica

This research including lineament automated extraction by using PCI Geomatica program, depending on satellite image and lineament analysis by using GIS program. Analysis included density analysis, length density analysis and intersection density analysis. When calculate the slope map for the study area, found the relationship between the slope and lineament density.
The lineament density increases in the regions that have high values for the slope, show that lineament play an important role in the classification process as it isolates the class for the other were observed in Iranian territory, clearly, also show that one of the lineament hit shoulders of Galal Badra dam and the surrounding areas dam. So should take into consideration

The covid-19 pandemic sweeping the world and has rendered a large proportion of the workforce as they are unable to commute to work. This has resulted in employees and employers seeking alternative work arrangements, including the software industry. Then comes the need for the global market and international presence of many companies to implement the global virtual teams (GVTs). GVTs members are gradually engaged in globalized business environments across space, time and organizational boundaries via information and communication technologies. Despite the advancement of technology, the project managers are still facing many challenges in communication. Hense, to become a successful project manager still a big challenge for them. This study

     The traveling salesman problem is addressed in this paper by introducing a distributed multi-ant colony algorithm that is implemented on a Raspberry Pi cluster. The implementation of a master and eight workers, each running on Raspberry Pi nodes, is the central component of this novel technique. Each worker is responsible for managing their own colony of ants, while the master coordinates communications among workers’ nodes and assesses the most optimal approach. To put the newly built cluster through its paces, several datasets of traveling salesman problem are used to test the created cluster. The findings of the experiment indicate that a single board computer cluster, which makes use of multi-ant colony algorithm, is a via

In this paper, an adaptive active disturbance rejection control is newly designed for precise angular steering position tracking of the uncertain and nonlinear SBW system with time delay communications. The proposed adaptive active disturbance rejection control comprises the following two elements: (1) An adaptive extended state observer and (2) an adaptive state error feedback controller. The adaptive extended state observer with adaptive gains is employed for estimating the unmeasured velocity, acceleration, and compound disturbance which consists of system parameter uncertainties, nonlinearities, exterior disturbances, and time delay in which the observer gains are dynamically adjusted based on the estimation error to enhance est

The objective of this research is to study experimentally and theoretically the girder vertical load share of the curved I-Girder bridges subjected to the point load in addition to the self-weigh and supper imposed dead loads. The experimental program consist of manufacturing and testing the five simply supported bridge models was scaled down by (1/10) from a prototype of 30m central span. The models carriageway central radii are 30 m, 15m or 10m. The girder spacing of the first two models is 175 mm with an overall carriageway width of 650mm. The girder spacing of the other three bridge models is 200mm with the overall carriageway width of 700 mm. The overall depth of the composite section was 164 mm. To investigate the effect of live load