paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the world, which resulted in the evolution of the accounting work in terms of systems and software used in business units advanced level of technology.
Permanent deformation (Rutting) of asphalt pavements which appears in many roads in Iraq, have caused a major impact on pavement performance by reducing the useful service life of pavement and creating services hazards for highway users. The main objective of this research is investigating the effect of some contributory factors related to permanent deformation of asphalt concrete mixture. To meet the objectives of this research, available local materials are used including asphalt binder, aggregates, mineral filler and modified asphalt binder. The Superpave mix design system was adopted with varying volumetric compositions. The Superpave Gyratory Compactor was used to compact 24 asphalt concrete cylindrical specimens. To collect t
... Show MoreThe combination of wavelet theory and neural networks has lead to the development of wavelet networks. Wavelet networks are feed-forward neural networks using wavelets as activation function. Wavelets networks have been used in classification and identification problems with some success.
In this work we proposed a fuzzy wavenet network (FWN), which learns by common back-propagation algorithm to classify medical images. The library of medical image has been analyzed, first. Second, Two experimental tables’ rules provide an excellent opportunity to test the ability of fuzzy wavenet network due to the high level of information variability often experienced with this type of images.
&n
... Show MoreIn this research, the effect of multi-walled carbon nanotubes (MWCNTs) on the alumina/chromia (Al2O3/Cr2O3) nanocomposites has been investigated. Al2O3/Cr2O3-MWCNTs nanocomposites with variable contents of Cr2O3 and MWCNTs were fabricated using coprecipitation process and followed by spark plasma sintering. XRD analysis revealed a good crystallinity of sintered nanocomposites samples and there was only one phase presence of Al2O3-Cr2O3 solid solution. Density, Vickers microhardness, fracture toughness and fracture strength have been measured in the sintered samples. The results show tha
... Show More
Abstract
Friction stir welding is a relatively new joining process, which involves the joining of metals without fusion or filler materials. In this study, the effect of welding parameters on the mechanical properties of aluminum alloys AA2024-T351 joints produced by FSW was investigated.
Different ranges of welding parameters, as input factors, such as welding speed (6 - 34 mm/min) and rotational speed (725 - 1235 rpm) were used to obtain their influences on the main responses, in terms of elongation, tensile strength, and maximum bending force. Experimental measurements of main responses were taken and analyzed using DESIGN EXPERT 8 experimental design software which was used to develop t
... Show MoreThis study aims to show the effectiveness of immobilization of Chlorella green algae biomass in the form of bead for the removal of lead ions from synthetic polluted water at various operational parameters such as pH (2–6), biosorbent dosage (0.5–20 g/L) and initial concentration (10–100 mg/L). More than 90 % removal efficiency was achieved. FTIR and SEM-EDX analysis of the biosorbent before and after sorption show differences in the functional groups on the adsorbent surface. Langmuir and Freundlich equilibrium isotherm, pseudo-first-order and pseudo-second-order kinetic models were applied to the experimental and results and show good conformity with Langmuir isotherm model and pseudo-second-order kinetic model with c
... Show MoreThe Wheat husk is one of the common wastes abundantly available in the Middle East countries especially in Iraq. The present study aimed to evaluate the Wheat husk as low cost material, eco-friendly adsorbents for the removal of the carcinogenic dye (Congo red dye) from wastewater by investigate the effect of, at different conditions such as, pH(3-10), amount of adsorbents (1-2.3gm/L),and particle size (125-1000) μm, initial Congo red dye concentration(10, 25 , 50 and 75mg/l) by batch experiments. The results showed that the removal percentage of dye increased with increasing adsorbent dosage, and decreasing particle size. The maximum removal and uptake reached (91%) , 21.5mg/g, respectively for 25 initial concent
... Show MoreThe effect of using grinded rocks of (quartzite and porcelanite) as powder of (10 and 20) % replacement by weight of cement for self-compacting concrete slabs was investigated in this study. Five slabs with 15 concrete cubes were tested experimentally at 28 days to study the compressive strength, ultimate load, ultimate deflection, ductility, crack load and steel strain. The test results show that, the compressive strength improvement when replacement of local rock powder reached to (7.3, 4.22) % for (10 and 20) % quartzite powder and (11.3, 16.1) % for (10 and 20) % porcelanite powder, respectively compared to the reference specimen. The ultimate load percentage increase for slabs with (10 and 20) % rep
... Show MoreThis paper presents a meta-heuristic swarm based optimization technique for solving robot path planning. The natural activities of actual ants inspire which named Ant Colony Optimization. (ACO) has been proposed in this work to find the shortest and safest path for a mobile robot in different static environments with different complexities. A nonzero size for the mobile robot has been considered in the project by taking a tolerance around the obstacle to account for the actual size of the mobile robot. A new concept was added to standard Ant Colony Optimization (ACO) for further modifications. Simulations results, which carried out using MATLAB 2015(a) environment, prove that the suggested algorithm outperforms the standard version of AC
... Show MoreThe silver nanoparticles synthesized have to be handled by humans and must be available at cheaper rates for their effective utilization; thus, there is a need for an environmentally and economically feasible way to synthesize these nanoparticles. Therefore, this study aimed to synthesis of silver nanoparticles using phenolic compounds extracted from Rosmarinus officinalis. The maceration method and Soxhlet apparatus were used to prepare aqueous and methanolic Rosmarinus officinalis leaves extracts respectively, Furthermore, Rosmarinus officinalis silver nanoparticles (RAgNPs) were prepared from the aqueous and methanolic leaves extract of this plant and diagnosed using the ultraviolet (UV) spectroscopy, scanning electron microscopy (SEM),
... Show MoreThe aim of this work is to detect the best operating conditions that effect on the removal of Cu2+, Zn2+, and Ni2+ ions from aqueous solution using date pits in the batch adsorption experiments. The results have shown that the Al-zahdi Iraqi date pits demonstrated more efficient at certain values of operating conditions of adsorbent doses of 0.12 g/ml of aqueous solution, adsorption time 72 h, pH solution 5.5 ±0.2, shaking speed 300 rpm, and smallest adsorbent particle size needed for removal of metals. At the same time the particle size of date pits has a little effect on the adsorption at low initial concentration of heavy metals. The adsorption of metals increases with increas
... Show More