This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

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

يصصقلا بدلاا يف اهتيمهاو اهرود ةكبحلا عوضوم ىلع ءوضلا ثحبلا طلسي لكشب يتاروتلا يصصقلا بدلاا يف ةكبحلاو ماع لكشب اهبيكارتو اهعاونا ثيح نم ضرع نم أدبي يذلا يمرهلا لسلستلاو ةصقلا رصانع مها زارباب ثحبلا متها .صاخ يلاتلابو ةورذلا ةطقن ىلا ً لاوصو ثادحلاا ديقعتو تاعارصلاو ، )ةمدقملا( ثادحلاا نوكت نا اما ةياهنلا كلتو ةصقلا ةياهن ىلا لاوصو تامزلاا كلت لحل طوبهلا أدبي .ةمزلاا لحل لصت ةقلغم ةياهن وا هسفنب ةياهنلا را

Objective: the objective of this study was to compare the intraoperative blood loss, intraoperative time, postoperative pain and secondary hemorrhage between electrodissection and cold steel dissection tonsillectomy.

Methods: One hundred and six patients were enrolled in this study, the patients were randomly allocated into electrodissection group A (n=51) and cold steel dissection tonsillectomy group B (n=53). All patients are above 7 years and had history of recurrent tonsillitis and/or tonsillar hypertrophy with obstructive symptoms. Intraoperative parameters and postoperative outcome were assessed.

Results: In group A patients had statically significa

Image recognition is one of the most important applications of information processing, in this paper; a comparison between 3-level techniques based image recognition has been achieved, using discrete wavelet (DWT) and stationary wavelet transforms (SWT), stationary-stationary-stationary (sss), stationary-stationary-wavelet (ssw), stationary-wavelet-stationary (sws), stationary-wavelet-wavelet (sww), wavelet-stationary- stationary (wss), wavelet-stationary-wavelet (wsw), wavelet-wavelet-stationary (wws) and wavelet-wavelet-wavelet (www). A comparison between these techniques has been implemented. according to the peak signal to noise ratio (PSNR), root mean square error (RMSE), compression ratio (CR) and the coding noise e (n) of each third

The area of character recognition has received a considerable attention by researchers all over the world during the last three decades. However, this research explores best sets of feature extraction techniques and studies the accuracy of well-known classifiers for Arabic numeral using the Statistical styles in two methods and making comparison study between them. First method Linear Discriminant function that is yield results with accuracy as high as 90% of original grouped cases correctly classified. In the second method, we proposed algorithm, The results show the efficiency of the proposed algorithms, where it is found to achieve recognition accuracy of 92.9% and 91.4%. This is providing efficiency more than the first method.