Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) li

We propose an intraguild predation ecological system consisting of a tri-trophic food web with a fear response for the basal prey and a Lotka–Volterra functional response for predation by both a specialist predator (intraguild prey) and a generalist predator (intraguild predator), which we call the superpredator. We prove the positivity, existence, uniqueness, and boundedness of solutions, determine all equilibrium points, prove global stability, determine local bifurcations, and illustrate our results with numerical simulations. An unexpected outcome of the prey's fear of its specialist predator is the potential eradication of the superpredator.

The prediction process of time series for some time-related phenomena, in particular, the autoregressive integrated moving average(ARIMA) models is one of the important topics in the theory of time series analysis in the applied statistics. Perhaps its importance lies in the basic stages in analyzing of the structure or modeling and the conditions that must be provided in the stochastic process. This paper deals with two methods of predicting the first was a special case of autoregressive integrated moving average which is ARIMA (0,1,1) if the value of the parameter equal to zero, then it is called Random Walk model, the second was the exponential weighted moving average (EWMA). It was implemented in the data of the monthly traff

يسعى المجتمع من خلال الوحدات الإقتصادية إلى الوصول إلى تحقيق أفضل الإنجازات التي لا تتمثل بالسلع والخدمات حسب وإنما بما يتحقق من مردود لكافة الاطراف المعنية بالوحدات الإقتصادية على ان لايتم ذلك على حساب قيم المجتمع وأخلاقياته وآدابه العامة. وعليه تصبح الوحدات الإقتصادية مسرحاً لصراعات قوى متعددة كل منها له قيمه الأخلاقية سواء كان فرداً أومجموعة افراد أو وحدة إقتصادية أو أي جهة أُخرى، وبحكم مسؤولياته

Summary
This research is included in the study of one of the most important rules of jurisprudence, which is (necessity descends the status of necessity, controls and applications) branching from the major rule (hardship brings facilitation) and since the jurisprudential rule is defined as knowledge of a total or majority rule that applies to all its parts. He has to know all the branches that fall under him, which leads to understanding Sharia, controlling jurisprudential issues and linking them to its rules, so that no contradiction occurs, and he has the jurisprudential faculty that he promotes in consideration and diligence. And what is meant by need: is what is lacking in terms of expansion and raising the distress that often lea

    Synthesis of 2-mercaptobenzothiazole (A₁) is performed from the reaction of  o-aminothiophenol and carbon disulfide CS₂ in ethanol under basic condition. Compound (A₁)  is reacted with chloro acetyl chloride to give compound (A₂). Hydrazide acid compound (A₃) is obtained from the reaction of compound (A₂) with  hydrazine hydrate in ethanol under reflux in the presence of glacial acetic acid .The reaction of hydrazide acid compound (A₃) with ethyl acetoacetate gives pyrazole compound (A₄). The new hydrazone  compound (A₅) was prepared from the reaction of compound (A₃) with  benzaldehyde. Reaction of compound

SCADA is the technology that allows the operator to gather data from one or more various facilities and to send control instructions to those facilities.  This paper represents an adaptable and low cost SCADA system for a particular sugar manufacturing process, by using Programmable Logic Controls (Siemens s7-1200, 1214Dc/ Dc/ Rly). The system will control and monitor the laboratory production line chose from sugar industry. The project comprises of two sections the first one is the hardware section that has been designed, and built using components suitable for making it for laboratory purposes, and the second section was the software as the PLC programming, designing the HMI, creating alarms and trending system. The system will ha

In this paper, compared eight methods for generating the initial value and the impact of these methods to estimate the parameter of a autoregressive model, as was the use of three of the most popular methods to estimate the model and the most commonly used by researchers MLL method, Barg method  and the least squares method and that using the method of simulation model  first order autoregressive through the design of a number of simulation experiments and the different sizes of the samples.

Abstract

Pneumatic processes sequence (PPS) is used widely in industrial applications. It is common to do a predetermined PPS to achieve a specific larger task within the industrial application like the PPS achieved by the pick and place industrial robot arm. This sequence may require change depending on changing the required task and usually this requires the programmer intervention to change the sequence’ sprogram, which is costly and may take long time. In this research a PLC-based PPS control system is designed and implemented, in which the PPS is programmed by demonstration. The PPS could be changed by demonstrating the new required sequence via the user by following simple series of manual steps without h

The topics that I wrote about Anbar took care with one side, because most of what was mentioned specializes with the special geographical nature of the region and its elements, neglected many social, urban and religious aspects, for a fundamental reason that the researcher sees, which is that Anbar did not occupy a metropolis.The Abbasid Caliphate was for a very limited period of time and did not have a great historical dimension. This is what the researcher believed, because Anbar did not have a sufficient period of time to be the capital of the Caliphate for a long time, and the accompanying construction, and its situation is similar to cities and villages that were built according to the desire of their owners.