The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.

To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.

The research reached a number of conclusions, the most important of which were as follows:

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Abstract

This research presents a on-line cognitive tuning control algorithm for the nonlinear controller of path-tracking for dynamic wheeled mobile robot to stabilize and follow a continuous reference path with minimum tracking pose error. The goal of the proposed structure of a hybrid (Bees-PSO) algorithm is to find and tune the values of the control gains of the nonlinear (neural and back-stepping method) controllers as a simple on-line with fast tuning techniques in order to obtain the best torques actions of the wheels for the cart mobile robot from the proposed two controllers. Simulation results (Matlab Package 2012a) show that the nonlinear neural controller with hybrid Bees-PSO cognitive algorithm is m

PVC/Kaolinite composites were prepared by the melt intercalation method. Mechanical properties, thermal properties, flammability and water absorption percentage of prepared samples were tested. Mechanical characteristic such as tensile strength, elongation at break; hardness and impact strength (charpy type) were measured for all samples. It was found that the tensile strength and elongation at break of PVC composites decreased with increasing kaolinite loading. Also, the hardness of the composites increases with increase in filler content .The impact strength of the composites at the beginning increases at lower kaolinite loadings is due to the lack of kaolin adhesion to the matrix. However, at higher kaolin loadings. This severe agglom

Cowpea is a very important legume in Nigeria that is being utilized to Substitute high-cost animal protein for low-income people. The knowledge of some physical properties of various moisture contents is of utmost importance in the design of its handling and processing equipment and machinery, which is the aim of this work, which studied the physical properties of IT99K-573-1-1 (SAMPEA14) variety of Cowpea within 8.77 to 21.58 % db moisture content. The properties studied include Major, Intermediate, and Minor diameters, Sphericity, Surface area, Specific gravity, Volume, Bulk density, 50-tap density, 100-tap density, 1250-tap density, seed mass, Angle of repose, Geometric mean diameter, and Arithmetic mean diameter. The

The eff ect of partial substitution for lanthanum (La) on the structural properties of the compound Y1-xLaxBa4Cu7O15+δ were studied. The variation of (x) are x=0.1, 0.2 and 0.3, which was synthesized by solid state reaction method. The mixed powder was pressed with pressure (7 ton / cm2) as a disc (1.5 cm) diameter and a thickness of (0.25 to 0.3 cm). The samples were sintering by 120 °C / hour with a changing rate from room temperature to 850 ° C through 72 hours. XRD analysis using to calculate crystal size, strain and degree of crystallinity. It was found all samples have orthorhombic structure and change of structure with increasing lanthanum concentration. It was shown that the change lanthanum concentrations of all our samp

The aim of this research is to develop mechanical properties of a new aluminium-lithium-copper alloy. This alloy prepared under control atmosphere by casting in a permanent metal mould. The microstructure was examined and mechanical properties were tested before and after heat treatment to study the influence of heat treatment on its mechanical properties including; modulus of elasticity, tensile strength, impact, and fatigue. The results showed that the modulus of elasticity of the prepared alloy is higher than standard alloy about 2%. While the alloy that heat treated for 6 h and cooled in water, then showed a higher ultimate tensile stress comparing with as-cast alloy. The homogenous heat treatment gives best fatigue

The work in this paper focuses on the system quality of direct and coherent communication system for two computers. A system quality is represented by Signal to Noise ratio (SNR) and Bit Error Rate (BER). First part of the work includes implementation of direct optical fiber communication system and measure the system quality .The second part of the work include implementation both the( homodyne and heterodyne)coherent optical fiber communication system and measure the system quality . Laser diode 1310 nm wavelength with its drive circuit used in the transmitter circuit . A single mode of 62.11 km optical fiber is selected as transmission medium . A PIN photo detector is used in the receiver circuit. The optical D-coupler was u

Java is a high-level , third generation programming language were introduced Javaoptics Open Source Physics (OSP) as a new simulation for design one of the most important interference optical coating called antireflection coating. It is recent developments in deign thin-film coatings. (OSP) shows multiple beam interferences from a parallel dielectric thin film and the evolution of reflection factors. It is simple to use and efficiently also can serve educational purposes. The obtained results have been compared with needle method