Preferred Language
Articles
/
jeasiq-197
Real- time Financial reporting : Role promoting completeness and timeliness in Investment & profit distribution decision
...Show More Authors

  The accounting information that is produced by any System a user either entering or leaving, since the needs of the users began to evolve where he became the information provided by the current reporting system that does not meet their requirements in terms of users began to demand information, more quickly, and as a result of the needs of the user accounting system and the development of information and communications technology has emerged a new system (real- time reporting system), which has the ability to produce information at the moment of data gathered, it is no longer dependent on local circumstance, but this case has become a global response where the computer has become a cornerstone of the culture of the communities in the various spheres of life, the tool of knowledge tools, including the current era is the era of information, systems and search for the best uses of the lowest cost and time, but this has increased the importance of information in the modern era as a result of technological development, which has coincided with the development of computers, which led to the availability of time and effort and the speed of data and information transfer to its users.                                                              

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Apr 01 2014
Journal Name
International Journal Of Physics And Research (ijpr)
GAMMA RAY PROPERTIES FROM70As NUCLEUS
...Show More Authors

Multipole mixing ratios for gamma transition populated in from reaction have been studied by least square fitting method also transition strength ] for pure gamma transitions have been calculated taking into account the mean life time for these levels .

Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Science And Research (ijsr)
Height-to-Length Ratio Effect on the Response of Unreinforced Masonry Wall Subjected to Vertical Load Using Detailed-Micro Modeling Approach
...Show More Authors

This paper aimed to investigate the effect of the height-to-length ratio of unreinforced masonry (URM) walls when loaded by a vertical load. The finite element (FE) method was implemented for modeling and analysis of URM wall. In this paper, ABAQUS, FE software with implicit solver was used to model and analysis URM walls subjected to a vertical load. In order to ensure the validity of Detailed Micro Model (DMM) in predicting the behavior of URM walls under vertical load, the results of the proposed model are compared with experimental results. Load-displacement relationship of the proposed numerical model is found of a good agreement with that of the published experimental results. Evidence shows that load-displacement curve obtained fro

... Show More
Publication Date
Tue Oct 22 2024
Journal Name
Iraqi Statisticians Journal
Inferential Methods for the Dagum Regression Model
...Show More Authors

The Dagum Regression Model, introduced to address limitations in traditional econometric models, provides enhanced flexibility for analyzing data characterized by heavy tails and asymmetry, which is common in income and wealth distributions. This paper develops and applies the Dagum model, demonstrating its advantages over other distributions such as the Log-Normal and Gamma distributions. The model's parameters are estimated using Maximum Likelihood Estimation (MLE) and the Method of Moments (MoM). A simulation study evaluates both methods' performance across various sample sizes, showing that MoM tends to offer more robust and precise estimates, particularly in small samples. These findings provide valuable insights into the ana

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Estimation of Reliability through the Wiener Degradation Process Based on the Genetic Algorithm to Estimating Parameters
...Show More Authors

      In this paper, the researcher suggested using the Genetic algorithm method to estimate the parameters of the Wiener degradation process,  where it is based on the Wiener process in order to estimate the reliability of high-efficiency products, due to the difficulty of estimating the reliability of them using traditional techniques that depend only on the failure times of products. Monte Carlo simulation has been applied for the purpose of proving the efficiency of the proposed method in estimating parameters; it was compared with the method of the maximum likelihood estimation. The results were that the Genetic algorithm method is the best based on the AMSE comparison criterion, then the reliab

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 30 2025
Journal Name
Zootaxa
Checklist of Mammals of Syria
...Show More Authors

A checklist of the wild mammals of Syria including their current status and geographical distribution is provided. Data related to 110 mammalian species were collected following a comprehensive review of available literature records, grey data, and online observations combined with photographic evidence and in situ surveys carried out between 2006 and 2023. The checklist comprises seven orders, 36 families, 73 genera (subgenera), and 110 species, and includes data on 15 globally threatened species of wild mammals. Overall, we report up-to-date information on taxonomic revisions, historical and current geographical range, as well as the conservation status recently assessed by the International Union for Conservation of Nature (IUCN)

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Reflecting the Faithful economic representation of accounting practices on the quality of accounting information
...Show More Authors

 

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Unity Sliding Mode Controller Design for Active Magnetic Bearings System
...Show More Authors

Active Magnetic Bearings (AMBs) are progressively being implemented in a wide variety of applications. Their exclusive appealing features make them suitable for solving traditional rotor-bearing problems using novel design approaches for rotating machinery.  In this paper, a linearized uncertain model of AMBs is utilized to develop a nonlinear sliding mode controller based on Lyapunov function for the electromechanical system. The controller requires measurements of the rotor displacements and their derivatives. Since the control law is discontinuous, the proposed controller can achieve a finite time regulation but with the drawback of the chattering problem. To reduce the effect of this problem, the gain of the uni

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 15 2014
Journal Name
International Journal Of Advanced Research
A survey/ Development of Passive Optical Access Networks Technologies
...Show More Authors

The bandwidth requirements of telecommunication network users increased rapidly during the last decades. Optical access technologies must provide the bandwidth demand for each user. The passive optical access networks (PONs) support a maximum data rate of 100 Gbps by using the Orthogonal Frequency Division Multiplexing (OFDM) technique in the optical access network. In this paper, the optical broadband access networks with many techniques from Time Division Multiplexing Passive Optical Networks (TDM PON) to Orthogonal Frequency Division Multiplex Passive Optical Networks (OFDM PON) are presented. The architectures, advantages, disadvantages, and main parameters of these optical access networks are discussed and reported which have many ad

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Audio Classification Based on Content Features
...Show More Authors

Audio classification is the process to classify different audio types according to contents. It is implemented in a large variety of real world problems, all classification applications allowed the target subjects to be viewed as a specific type of audio and hence, there is a variety in the audio types and every type has to be treatedcarefully according to its significant properties.Feature extraction is an important process for audio classification. This workintroduces several sets of features according to the type, two types of audio (datasets) were studied. Two different features sets are proposed: (i) firstorder gradient feature vector, and (ii) Local roughness feature vector, the experimentsshowed that the results are competitive to

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
حول توزيع الطلب خلال فترة الانتظار عند خضوع الطلب لتوزيع گاما وفترة الانتظار للتوزيع اللوغاريتمي الطبيعي (I)
...Show More Authors

سنقوم في هذا البحث باشتقاق توزيع الطلب خلال فترة الانتظار لنظام سيطرة على الخزين يخضع فيه الطلب لتوزيع گاما فيما يخضع وقت الانتظار للتوزيع اللوغايتمي الطبيعي، كما سيتم استخراج العزوم الأساسية لهذا المتغير ، الضرورية بدورها لاستخراج بعض مؤشرات النظام المذكور.

 

المصطلحات المستخدمة: التكامل المحيط، المستوي المركب، تكامل هانكيل، مستوى إعادة الطلب، الوقاية.

View Publication Preview PDF
Crossref