The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

The present study aimed at identifying the effectiveness of Macaton method in improving some sensory and cognitive skills in autistic children. In order to achieve the aims of the study, the researcher used the experimental method. The present study sample was (10) children whose ages ranged between (7-10) years and were diagnosed medically with autism disorder. The researcher randomly selected the sample and divided it into two groups: the first group consisted of (5) children representing the experimental group, and (5) children representing the control group after extracting the equivalence between the two groups in terms of age, intelligence, economic and social level and the degree of communication. The program was implemented for t

Use of lower squares and restricted boxes
In the estimation of the first-order self-regression parameter
AR (1) (simulation study)

Diode laser technology is well established for biomedicine applications which demand high-power pulse-wave. They are extensively utilized from medical imaging and testing to surgical therapies and the latest aesthetic processes. For medical therapeutic practices, diode lasers have become the ideal laser source for this particular purpose. In the last previous years, semiconductor laser technology has evolved to produce high-repetitions rate near-infrared pulsed lasers diodes that are dependable, low-cost, portable, and small-weight, about few grams. In this paper, we review the recent development and demonstration of diode laser devices for biomedical applications recorded in the latest years taking into account the power, wavelength, and p

In this paper, a novel flow control strategy which is the inlet throttled pump was used to design an angular velocity control system for rotary actuator. Inlet throttled systems have good performance in addition to their high efficiency compared to traditional valve controlled systems. The flow in the proposed system is adjusted by a valve that is positioned at the pump inlet with the purpose of reducing the energy loses across the valve. This regulated flow is used then to control the actuator angular velocity. The system was modeled and the open loop stability and performance were studied. In order to improve the system performance, Robust-Proportional-Integral-Derivative (RPID) and structured singular value (M@#@) controllers have been d

PID (proportional-integral-derivative) and Mu controllers are widely used in electro-hydraulic servo systems due to their effectiveness and ease of implementation. This paper explores using particle swarm optimization (PSO) for tuning traditional and robust PID controllers, along with D-K iteration for Mu controller tuning. Three controller types: conventional PID (CPID), robust PID (RPID), and structured singular value controllers are developed, while analyzing multiplicative uncertainty with six uncertain coefficients. Their findings indicated that both PID (CPID and RPID) and Mu controllers maintained system stability. Notably, the Mu controller can handle coefficient uncertainty without a pure integral term, while the RPID controller de

Flexible joint robot (FJR) manipulators can offer many attractive features over rigid manipulators, including light weight, safe operation, and high power efficiency. However, the tracking control of the FJR is challenging due to its inherent problems, such as underactuation, coupling, nonlinearities, uncertainties, and unknown external disturbances. In this article, a terminal sliding mode control (TSMC) is proposed for the FJR system to guarantee the finite-time convergence of the systems output, and to achieve the total robustness against the lumped disturbance and estimation error. By using two coordinate transformations, the FJR dynamics is turned into a canonical form. A cascaded finite-time sliding mode observer (CFTSMO) is construct

The gas-lift method is crucial for maintaining oil production, particularly from an established field when the natural energy of the reservoirs is depleted. To maximize oil production, a major field's gas injection rate must be distributed as efficiently as possible across its gas-lift network system. Common gas-lift optimization techniques may lose their effectiveness and become unable to replicate the gas-lift optimum in a large network system due to problems with multi-objective, multi-constrained & restricted gas injection rate distribution. The main objective of the research is to determine the possibility of using the genetic algorithm (GA) technique to achieve the optimum distribution for the continuous gas-lift injectio

The simulation study has been conducted for the harmonics of Nd: YAG laser, namely the second harmonic generation SHG, the third harmonic generation THG, and the fourth harmonic generation FHG. Determination of beam expander's expansion ratio for specific wavelength and given detection range is the key in beam expander design for determining minimum laser spot size at the target. Knowing optimum expansion ratio decreases receiving unit dimensions and increases its performance efficiency. Simulation of the above mentioned parameters is conducted for the two types of refractive beam expander, Keplerian and Galilean. Ideal refractive indices for the lenses are chosen adequately for Nd: YAG laser harmonics wavelengths, so that increasing transm