Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

Determination of the sites of geographical coordinates with high accuracy and in short time is very important in many applications, including: air and sea navigation, and in the uses geodetic surveys. Today, the Global Positioning System (GPS) plays an important role in performing this task. The datum used for GPS positioning is called World Geodetic System 1984 (WGS84). It consists of a three-dimensional Cartesian coordinate system and an associated ellipsoid so that WGS84 positions describe coordinates as latitude, longitude and ellipsoid height (h) coordinates, with respect to the center of mass of the Earth This study develops a mathematical model for geomantic measurement correction for ellipsoidal heights (h) between two different

Efficient and cost-effective drilling of directional wells necessitates the implementation of best drilling practices and advanced techniques to optimize drilling operations. Failure to adequately consider drilling risks can result in inefficient drilling operations and non-productive time (NPT). Although advanced drilling techniques may be expensive, they offer promising technical solutions for mitigating drilling risks. This paper aims to demonstrate the effectiveness of advanced drilling techniques in mitigating risks and improving drilling operations when compared to conventional drilling techniques. Specifically, the advanced drilling techniques employed in Buzurgan Oil Field, including vertical drilling with mud motor, managed pres

The research aims to evaluate the suppliers at Diyala general electric industries company conducted in an environment of uncertainty and fuzzy where there is no particular system followed by the company, and also aims to use the problem of traveling salesman problem in the process of transporting raw materials from suppliers to the company in a fuzzy environment. Therefore, a system based on mathematical methods and quantity was developed to evaluate the suppliers. Fuzzy inference system (FIS) and fuzzy set theory were used to solve this problem through (Matlab) and the problem of the traveling salesman in two stages was also solved by the first stage of eliminating the fuzzing of the environment using the rank function method, w

This paper discusses an optimal path planning algorithm based on an Adaptive Multi-Objective Particle Swarm Optimization Algorithm (AMOPSO) for two case studies. First case, single robot wants to reach a goal in the static environment that contain two obstacles and two danger source. The second one, is improving the ability for five robots to reach the shortest way. The proposed algorithm solves the optimization problems for the first case by finding the minimum distance from initial to goal position and also ensuring that the generated path has a maximum distance from the danger zones. And for the second case, finding the shortest path for every robot and without any collision between them with the shortest time. In ord

In this paper, membrane-based computing image segmentation, both region-based and edge-based, is proposed for medical images that involve two types of neighborhood relations between pixels. These neighborhood relations—namely, 4-adjacency and 8-adjacency of a membrane computing approach—construct a family of tissue-like P systems for segmenting actual 2D medical images in a constant number of steps; the two types of adjacency were compared using different hardware platforms. The process involves the generation of membrane-based segmentation rules for 2D medical images. The rules are written in the P-Lingua format and appended to the input image for visualization. The findings show that the neighborhood relations between pixels o

In this article we derive two reliability mathematical expressions of two kinds of s-out of -k stress-strength model systems; and . Both stress and strength are assumed to have an Inverse Lomax distribution with unknown shape parameters and a common known scale parameter. The increase and decrease in the real values of the two reliabilities are studied according to the increase and decrease in the distribution parameters. Two estimation methods are used to estimate the distribution parameters and the reliabilities, which are Maximum Likelihood and Regression. A comparison is made between the estimators based on a simulation study by the mean squared error criteria, which revealed that the maximum likelihood estimator works the best.

The 3D electro-Fenton technique is, due to its high efficiency, one of the technologies suggested to eliminate organic pollutants in wastewater. The type of particle electrode used in the 3D electro-Fenton process is one of the most crucial variables because of its effect on the formation of reactive species and the source of iron ions. The electrolytic cell in the current study consisted of graphite as an anode, carbon fiber (CF) modified with graphene as a cathode, and iron foam particles as a third electrode. A response surface methodology (RSM) approach was used to optimize the 3D electro-Fenton process. The RSM results revealed that the quadratic model has a high R2 of 99.05 %. At 4 g L-1 iron foam particles, time of 5 h, and

   The most likely fusion reaction to be practical is Deuterium and Helium-3 (𝐷−𝐻𝑒
 3 ), which is highly desirable because both Helium -3 and Deuterium are stable and the reaction produces a 14 𝑀𝑒𝑉 proton instead of a neutron and the proton can be shielded by magnetic fields. The strongly dependency of the basically hot plasma parameters such as reactivity, reaction rate, and energy for the emitted protons, upon the total cross section, make the problems for choosing the desirable formula for the cross section, the main goal for our present work.

This Book is intended to be textbook studied for undergraduate course in multivariate analysis. This book is designed to be used in semester system. In order to achieve the goals of the book, it is divided into the following chapters. Chapter One introduces matrix algebra. Chapter Two devotes to Linear Equation System Solution with quadratic forms, Characteristic roots & vectors. Chapter Three discusses Partitioned Matrices and how to get Inverse, Jacobi and Hessian matrices. Chapter Four deals with Multivariate Normal Distribution (MVN). Chapter Five concern with Joint, Marginal and Conditional Normal Distribution, independency and correlations. Many solved examples are intended in this book, in addition to a variety of unsolved relied pro