Preferred Language
Articles
/
jeasiq-493
Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
...Show More Authors

The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on at least the values ​​of the assets, revenues and higher values ​​of the obligations and expenses, thereby imposing behavior pessimistic on the accountant at his choice between accounting measurement alternatives for the purposes of financial reporting and thus it will show users the product is real with the increase in demand for display objective and fair focuses attention on the priorities for the investor as a user of the information came to be seen as a constraint in custody stating its use in certain cases, such as those that require a personal rule by the accountant.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Nov 01 2022
Journal Name
Solid State Communications
Chlorine trifluoride gas adsorption on the Fe, Ru, Rh, and Ir decorated gallium nitride nanotubes
...Show More Authors

The impact of decorating Fe, Ru, Rh, and Ir metals upon the sensing capability of a gallium nitride nanotube (GaNNT) in detecting chlorine trifluoride (CT) was scrutinized using the density functionals B3LYP and B97D. The interaction of the pristine GaNNT with CT was a physical adsorption with the sensing response (SR) of approximately 6.9. After decorating the above-mentioned metals on the GaNNT, adsorption energy of CT changed from −5.8 to −18.6, −18.9, −19.4, and −20.1 kcal/mol by decorating the Fe, Ru, Rh, and Ir metals into the GaNNT surface, respectively. Also, the corresponding SR dramatically increased to 39.6, 52.3, 63.8, and 106.6. This shows that the sensitivity of the metal-decorated GaNNT (metal@GaNNT) increased by in

... Show More
View Publication
Scopus (5)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Tue May 23 2023
Journal Name
Journal Of Sensors
On-Board Digital Twin Based on Impedance and Model Predictive Control for Aerial Robot Grasping
...Show More Authors

Aerial manipulation of objects has a number of advantages as it is not limited by the morphology of the terrain. One of the main problems of the aerial payload process is the lack of real-time prediction of the interaction between the gripper of the aerial robot and the payload. This paper introduces a digital twin (DT) approach based on impedance control of the aerial payload transmission process. The impedance control technique is implemented to develop the target impedance based on emerging the mass of the payload and the model of the gripper fingers. Tracking the position of the interactional point between the fingers of gripper and payload, inside the impedance control, is achieved using model predictive control (MPD) approach.

... Show More
View Publication
Scopus (5)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sat Feb 01 2025
Journal Name
Journal Of Structural Design And Construction Practice
A Standpoint on Implementing Six Sigma to Improve Construction Safety: Case Studies and Best Practices
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
SOLAR WATER HEATER WITH SHELL AND HELICAL COILED TUBE HEAT EXCHANGER AS A STORAGE TANK
...Show More Authors

In this work an experimental study is performed to evaluate the thermal performance
of locally made closed loop solar hot water system using a shell and helical coiled tube
heat exchanger as a storage tank. Several measurements are taken include inlet and outlet
temperatures of both collectors and supply water and temperature distribution within the
storage tank. This is beside the water flow rate in both collectors and load cycle. The
main parameters of the system are obtained.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Experimental and Numerical Study on CFRP-Confined Square Concrete Compression Members Subjected to Compressive Loading
...Show More Authors

    

Strengthening of the existing structures is an important task that civil engineers continuously face. Compression members, especially columns, being the most important members of any structure, are the most important members to strengthen if the need ever arise. The method of strengthening compression members by direct wrapping by Carbon Fiber Reinforced Polymer (CFRP) was adopted in this research. Since the concrete material is a heterogeneous and complex in behavior, thus, the behavior of the confined compression members subjected to uniaxial stress is investigated by finite element (FE) models created using Abaqus CAE 2017 software.

The aim of this research is to study experime

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
Semi-group Ideals on prime and semiprime Γ-Near - Rings with Γ- (λ,δ) – derivations
...Show More Authors
Abstract<p>Let h is Γ<sub>−(λ,δ) –</sub> derivation on prime Γ<sub>−</sub>near-ring G and K be a nonzero semi-group ideal of G and δ(K) = K, then the purpose of this paper is to prove the following :- (a) If λ is onto on G, λ(K) = K, λ(0) = 0 and h acts like Γ<sub>−</sub>hom. or acts like anti–Γ<sub>−</sub>hom. on K, then h(K) = {0}.(b) If h + h is an additive on K, then (G, +) is abelian.</p>
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Thu Aug 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Mutual Impact between Current Account status and selected Total Variables Iraq : study status 2004-2019
...Show More Authors

The flexibility of interaction between the movement of macroeconomic variables that affect and are affected by the balance of payments, especially the movement of the current account, implies a perception of the maturity of economic development and what the theory assumes from the launch of a wide range of economic movement that varies in the degree of its influence according to the level of economic development and the vitality of the internal/external overlap relations through the assumed response to the movement of the macroeconomic variables. On this basis, it is possible to estimate the soundness and rationality of the economic decision taken that takes into account the required reciprocal repercussions between the current a

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Samarra Journal Of Pure And Applied Science
New Ligand-Based Metal Complexes: Synthesis, Spectroscopic Characterization, Thermal Behavior, Anticancer Properties, and Biological Activity
...Show More Authors

New ligands, N1, N4-bis (benzo[d]thiazol-2- ylcarbamothioyl) succinamide (L1) and N1, N4- bis (benzylcarbamothioyl)succinamide (L2), derived from succinyl chloride and 2-amino benzothiazole or benzylamine, respectively, have been used to prepare a set of transition metal complexes with the general formula [M2(L)Cl4], where L=L1 or L2, M = Mn(II), Ni(II), Cu(II), Cd(II), Co(II), Zn(II) or Hg(II). The synthesized compounds were characterized using various analytical techniques including TGA, 13C NMR, mass spectroscopy, 1H and Fourier-transform infrared (FTIR) spectroscopy, magnetic measurement, molar conductivity, electronic spectrum, (%M, %C, %H, %N) and atomic absorption flame (AAF) analysis. The results showed that (L1, L2) bin

... Show More
View Publication
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
A nonlinear edge –preserving smoothing filter for edge detection on color and gray satellite images
...Show More Authors

A nonlinear filter for smoothing color and gray images
corrupted by Gaussian noise is presented in this paper. The proposed
filter designed to reduce the noise in the R,G, and B bands of the
color images and preserving the edges. This filter applied in order to
prepare images for further processing such as edge detection and
image segmentation.
The results of computer simulations show that the proposed
filter gave satisfactory results when compared with the results of
conventional filters such as Gaussian low pass filter and median filter
by using Cross Correlation Coefficient (ccc) criteria.

View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Permeability Prediction By Classical and Flow Zone Indictor (FZI) Methods for an Iraqi Gas Field
...Show More Authors

The permeability is the most important parameter that indicates how efficient the reservoir fluids flow through the rock pores to the wellbore. Well-log evaluation and core measurements techniques are typically used to estimate it. In this paper, the permeability has been predicted by using classical and Flow zone indicator methods. A comparison between the two methods shows the superiority of the FZI method correlations, these correlations can be used to estimate permeability in un-cored wells with a good approximation.

View Publication Preview PDF