AHA Al-Hilali, AAH Hamid, The Journal of Law Research, 2022

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

Background: Moral distress, as one of the most important issues in the nursing profession, can negatively affect the healthcare system Objectives: To examine the effect of moral distress on decision making. Methodology: A descriptive cross-sectional study a non-probability sampling method was used and a total sample collected was (126) ICU nurses Result: Moral distress among ICUs nurses were moderate and decision making was good Conclusion: Although nurses in ICUs perceive good decision making but suffered from moderate MD which affected their decision making. MD is still an important issue that nurses may face in ICUs Conclusion: Although nurses in ICUs perceive good decision making but suffered from moderate MD which affected the

The influence of the grounded electrode area on the ignition voltage in capcitively coupled radio frequency discharge at 13.56 MHz in argon gas is studied experimentally. The results indicate a systematic decrease of the breakdown voltage with increasing grounded electrode area for the same pd value. Results show that the secondary ionization coefficient γ increases with the increase of grounded electrode area. Furthermore, results also the discharge current at the breakdown voltage increases almost linearly with the increase of electrode area suggesting an almost constant current density.

The catalytic activity of faujasite type NaY catalysts prepared from local clay (kaolin) with different Si/Al ratio was studied using cumene cracking as a model for catalytic cracking process in the temperature range of 450-525° C, weight hourly space velocity (WHSV) of 5-20 h1, particle size ≤75μm and atmospheric pressure. The catalytic activity was investigated using experimental laboratory plant scale of fluidized bed reactor.
It was found that the cumene conversion increases with increasing temperature and decreasing WHSV. At 525° C and WHSV 5 h-1, the conversion was 42.36 and 35.43 mol% for catalyst with 3.54 Si/Al ratio and Catalyst with 5.75 Si/Al ratio, respectively, while at 450° C and at the same WHSV, the conversion w

   This paper concerns with deriving and estimating the reliability of the multicomponent system in stress-strength model R_(s,k), when the stress and strength are identical independent distribution (iid), follows two parameters Exponentiated Pareto Distribution(EPD) with the unknown shape and known scale parameters. Shrinkage estimation method including Maximum likelihood estimator (MLE), has been considered. Comparisons among the proposed estimators were made depending on simulation based on mean squared error (MSE) criteria.

This paper proposes improving the structure of the neural controller based on the identification model for nonlinear systems. The goal of this work is to employ the structure of the Modified Elman Neural Network (MENN) model into the NARMA-L2 structure instead of Multi-Layer Perceptron (MLP) model in order to construct a new hybrid neural structure that can be used as an identifier model and a nonlinear controller for the SISO linear or nonlinear systems. Two learning algorithms are used to adjust the parameters weight of the hybrid neural structure with its serial-parallel configuration; the first one is supervised learning algorithm based Back Propagation Algorithm (BPA) and the second one is an intelligent algorithm n

A new modified differential evolution algorithm DE-BEA, is proposed to improve the reliability of the standard DE/current-to-rand/1/bin by implementing a new mutation scheme inspired by the bacterial evolutionary algorithm (BEA). The crossover and the selection schemes of the DE method are also modified to fit the new DE-BEA mechanism. The new scheme diversifies the population by applying to all the individuals a segment based scheme that generates multiple copies (clones) from each individual one-by-one and applies the BEA segment-wise mechanism. These new steps are embedded in the DE/current-to-rand/bin scheme. The performance of the new algorithm has been compared with several DE variants over eighteen benchmark functions including sever

Low bearing capacity of weak soil under shallow footings represents one of construction problems.
Kaolin with water content converges to liquid limit used to represent the weak soil under shallow
footing prototype. On the other hand, fly ash, which can be defined as undesirable industrial waste
material, was used to improve the bearing capacity of the soft soil considered in this research. The soft
soil was prepared in steel box (36×36×25) cm and shallow square footing prototype (6×6) cm were
used .Group of physical and chemical tests were conducted on kaolin and fly ash. The soft soil was
improved by a bed of compacted fly ash placed under the footing with dimensions equal to that of
footing but with different de