The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be chosen method statements additional to financial statements, the statement of the reasons for the interest at fair value and the appropriateness of fair value in the decision-making, research found that the fair value of one of the measures most appropriate to take decisions and also that the principle of historical cost is the measure most reliable but it is not appropriate to take decisions because of information that The events provided by the principle of the past, so the information from those historic events.
Producing pseudo-random numbers (PRN) with high performance is one of the important issues that attract many researchers today. This paper suggests pseudo-random number generator models that integrate Hopfield Neural Network (HNN) with fuzzy logic system to improve the randomness of the Hopfield Pseudo-random generator. The fuzzy logic system has been introduced to control the update of HNN parameters. The proposed model is compared with three state-ofthe-art baselines the results analysis using National Institute of Standards and Technology (NIST) statistical test and ENT test shows that the projected model is statistically significant in comparison to the baselines and this demonstrates the competency of neuro-fuzzy based model to produce
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In This Paper, some semi- parametric spatial models were estimated, these models are, the semi – parametric spatial error model (SPSEM), which suffer from the problem of spatial errors dependence, and the semi – parametric spatial auto regressive model (SPSAR). Where the method of maximum likelihood was used in estimating the parameter of spatial error ( λ ) in the model (SPSEM), estimated the parameter of spatial dependence ( ρ ) in the model ( SPSAR ), and using the non-parametric method in estimating the smoothing function m(x) for these two models, these non-parametric methods are; the local linear estimator (LLE) which require finding the smoo
... Show MoreThe aim of the research is to study the comparison between (ARIMA) Auto Regressive Integrated Moving Average and(ANNs) Artificial Neural Networks models and to select the best one for prediction the monthly relative humidity values depending upon the standard errors between estimated and observe values . It has been noted that both can be used for estimation and the best on among is (ANNs) as the values (MAE,RMSE, R2) is )0.036816,0.0466,0.91) respectively for the best formula for model (ARIMA) (6,0,2)(6,0,1) whereas the values of estimates relative to model (ANNs) for the best formula (5,5,1) is (0.0109, 0.0139 ,0.991) respectively. so that model (ANNs) is superior than (ARIMA) in a such evaluation.
In this paper a new method is proposed to perform the N-Radon orthogonal frequency division multiplexing (OFDM), which are equivalent to 4-quadrature amplitude modulation (QAM), 16-QAM, 64-QAM, 256-QAM, ... etc. in spectral efficiency. This non conventional method is proposed in order to reduce the constellation energy and increase spectral efficiency. The proposed method gives a significant improvement in Bit Error Rate performance, and keeps bandwidth efficiency and spectrum shape as good as conventional Fast Fourier Transform based OFDM. The new structure was tested and compared with conventional OFDM for Additive White Gaussian Noise, flat, and multi-path selective fading channels. Simulation tests were generated for different channels
... Show MoreThe building of the Babylonian theater is considered as one of the distinctive buildings where its foundations have remained steadfast in the face of geographical changes, social's erosion and groundwater that threatened almost all traces of Babylon despite the destruction of the outer structure of the building. The general directorate of antiques performed prospection for those foundations (the ground map), and then the building was completed by new bricks over the original scheme. It became clear when examining the building; its components and foundations, that the building is unique in comparison with the old buildings of the world throughout Iraq. There are similar buildings in other places like Jordan and North Africa such as
This study looks into the many methods that are used in the risk assessment procedure that is used in the construction industry nowadays. As a result of the slow adoption of novel assessment methods, professionals frequently resort to strategies that have previously been validated as being successful. When it comes to risk assessment, having a precise analytical tool that uses the cost of risk as a measurement and draws on the knowledge of professionals could potentially assist bridge the gap between theory and practice. This step will examine relevant literature, sort articles according to their published year, and identify domains and qualities. Consequently, the most significant findings have been presented in a manne
... Show MoreIn light of the development in computer science and modern technologies, the impersonation crime rate has increased. Consequently, face recognition technology and biometric systems have been employed for security purposes in a variety of applications including human-computer interaction, surveillance systems, etc. Building an advanced sophisticated model to tackle impersonation-related crimes is essential. This study proposes classification Machine Learning (ML) and Deep Learning (DL) models, utilizing Viola-Jones, Linear Discriminant Analysis (LDA), Mutual Information (MI), and Analysis of Variance (ANOVA) techniques. The two proposed facial classification systems are J48 with LDA feature extraction method as input, and a one-dimen
... Show MoreBackground: the aim of this study was to evaluate the effect of different surface acids treatments (37%phospjoric acid, 5%hydrofluoric acid, 1.23 acidulated phosphate fluoride) of feldspathic ceramic VITA 3D MASTER , and the effect of thermocycling on shear bond strength using a ceramic repair kit (ivoclar/vivadent). Material and Methods: sixty Nickel-Chromium metal base plates were prepared(9mm diameter,3mm depth) using lost wax technique, 2mm thick layer of ceramic(VITA 3D MASTER) fused to metal plates, all specimens were embedded in acrylic resin blocks except their examined surfaces and divided into 3 main groups 20 specimens each, Grp A: treatment with 37%phosphoric acid for 2 mins, Grp B: etching with 5% hydrofluoric acid for 2mins,
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