The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Bromelain is a proteolytic enzyme rich in cysteine proteases, extracted from the stem and fruit of pineapple (Ananas comosus). There are several therapeutic applications of the bromelain enzyme, where it has anti-inflammatory, anti-cancer, and antimicrobial activity, reduces joint pain, and accelerates wound healing. In the current study, bromelain enzyme was loaded on silver nanoparticles (Br-AgNPs) prepared using the citrate-reduction Turkevich method. Different characterization analyses were performed, including UV-Vis spectrophotometers, FTIR, SEM, and XRD analyses. Moreover, the antioxidant activity of prepared Br-AgNPs was evaluated by DPPH assay. The results of UV-Vis showed a peak at 434 nm, which referred to the AgNPs f

The variety of ideas and freedom of expression among the authors who are looking for everything new that serves the goals of musical and aesthetic expression, which calls for the use of traditional musical instruments with the great composition of musical instruments known as the orchestra represents a great challenge in several aspects. The incompetence of some of these instruments or limited capabilities or its costly method of performance sometimes forbids its use permanently in this great composition. It was necessary to have some problems facing the composer and the player on the one hand and the recipient on the other hand, who must be looking for perfection. Among those instruments that are used regularly in the works of the orche

Data steganography is a technique used to hide data, secret message, within another data, cover carrier. It is considered as a part of information security. Audio steganography is a type of data steganography, where the secret message is hidden in audio carrier. This paper proposes an efficient audio steganography method that uses LSB technique. The proposed method enhances steganography performance by exploiting all carrier samples and balancing between hiding capacity and distortion ratio. It suggests an adaptive number of hiding bits for each audio sample depending on the secret message size, the cover carrier size, and the signal to noise ratio (SNR). Comparison results show that the proposed method outperforms state of the art methods

Data steganography is a technique used to hide data, secret message, within another data, cover carrier. It is considered as a part of information security. Audio steganography is a type of data steganography, where the secret message is hidden in audio carrier. This paper proposes an efficient audio steganography method that uses LSB technique. The proposed method enhances steganography performance by exploiting all carrier samples and balancing between hiding capacity and distortion ratio. It suggests an adaptive number of hiding bits for each audio sample depending on the secret message size, the cover carrier size, and the signal to noise ratio (SNR). Comparison results show that the proposed method outperforms state of the art methods

The sample's physical characteristics and laser parameters impact the generation and characterization of Laser-Induced Plasma (LIP), which is a relevant phenomenon in many applications. We investigated the effect of laser energy on laser-induced Zn plasma characterization in this study. A Zn plasma with a repeating frequency of 6 Hz, a first wavelength of 1064 nm, a pulse duration of 10 ns, and a laser energy range of 300 mJ to 500 mJ was created using a Q-switched ND: YAG laser. The basic plasma properties, such as electron temperature and density, were estimated using optical emission spectroscopy (OES). The electrons' temperature was measured by the Boltzmann plot method, and the value of the electrons' temperature ranged from 1.6 eV

Background: to evaluate the effect of different dentifrices on the surface roughness of two composite resins (nanofilled-based and nanoceramic – based composite resins). Materials and methods: Forty specimens (diameter 12 mm and height of 2mm) prepared from different composite resin materials: Z350 (nanofilled composite, and Ceram-X (nanoceramic) .they were subjected to brushing simulation equivalent to the period of 1 year. The groups assessed were a control group brushed with distilled water (G1), Opalescence whitening toothpasteR (G2), Colgate sensitive pro-relief (G3) and Biomed Charcoal Toothpaste (G4). The initial and final roughness of each group was tested by surface roughness tester. The results were statistically analyzed using