The research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world in the ICT development index and the fourth globally, and the research recommends Presenting a proposed strategy for artificial intelligence that includes achieving the goals of Bahrain’s Vision 2030. The research also recommends the creation of the Ministry of Artificial Intelligence, the formation of the State’s Artificial Intelligence Council, the establishment of a working group with CEOs for innovation in government agencies, and the formulation of strategic plans for artificial intelligence at the level of sectors and ministries. Finally, the research recommends the development of master's and phd graduate programs in artificial intelligence.
In the present study, the effectiveness of a procedure of electrocoagulation for removing chemical oxygen demand (COD) from the wastewater of petroleum refinery has been evaluated. Aluminum and stainless steel electrodes were used as a sacrificial anode and cathode respectively. The effect of current density (4-20mAcm−2), pH (3-11), and NaCl concentration (0-4g/l) on efficiency of removal of chemical oxygen demand was investigated. The results have shown that increasing of current density led to increase the efficiency of COD removal while increasing NaCl concentration resulted in decreasing of COD removal efficiency. Effect of pH was found to be lowering COD re
In this work, pure and Ag-doped nickel oxide (NiO) thin films were deposited on glass substrates with different dopant concentrations (0.1, 0.2, 0.3 and 0.4 wt.%) by pulsed-laser deposition (PLD) technique at room temperature. These films were annealed at temperature of 450 °C. The structural and optical properties of the prepared thin films were studied. It was found that annealing process has lead to increase the transmittance of the deposited films. Also, the transmittance was found to increase with doping concentration of silver in the deposited NiO films. The optical energy gap was decreased from 3.5 to 3.2 eV as the doping concentration was increased to 0.4 %.
This article presents the results of an experimental investigation of using carbon fiber–reinforced polymer sheets to enhance the behavior of reinforced concrete deep beams with large web openings in shear spans. A set of 18 specimens were fabricated and tested up to a failure to evaluate the structural performance in terms of cracking, deformation, and load-carrying capacity. All tested specimens were with 1500-mm length, 500-mm cross-sectional deep, and 150-mm wide. Parameters that studied were opening size, opening location, and the strengthening factor. Two deep beams were implemented as control specimens without opening and without strengthening. Eight deep beams were fabricated with openings but without strengthening, while
... Show MoreThe Weibull distribution is considered one of the Type-I Generalized Extreme Value (GEV) distribution, and it plays a crucial role in modeling extreme events in various fields, such as hydrology, finance, and environmental sciences. Bayesian methods play a strong, decisive role in estimating the parameters of the GEV distribution due to their ability to incorporate prior knowledge and handle small sample sizes effectively. In this research, we compare several shrinkage Bayesian estimation methods based on the squared error and the linear exponential loss functions. They were adopted and compared by the Monte Carlo simulation method. The performance of these methods is assessed based on their accuracy and computational efficiency in estimati
... Show MoreAim of the study: Using surface roughness and tensile bond strength tests, the objective of this investigation was to ascertain the impact of laser surface modification on the binding strength of injectable thermoplastic acrylic denture base material to acrylic-based soft-liner material. Materials and methods: Acrylic base soft liner material was bonded to injectable thermoplastic acrylic resin (Deflex). Forty specimens were created (20 disc, 20 dumbbells) 10 of each specimen type as control specimens, and 10 were treated with nano pulse Nd: YAG laser. The data were analyzed using the Kruskal-Wallis test and unpaired t-test (a=.05) and the roughness test was performed utilizing a double column universal test machine. Results: Compar
... Show MoreIn the present study, an attempt has been made to experimentally investigate the flexural performance of ten simply supported reinforced concrete gable roof beams, including solid control specimen (i.e., without openings) and nine beams with web openings of different dimensions and configurations. The nine beams with openings have identical reinforcement details. All beams were monotonically loaded to failure under mid-span loading. The main variables were the number of the created openings, the total area of the created openings, and the inclination angle of the posts between openings. Of interest is the load-carrying capacity, cracking resistance and propagation, deformability, failure mode, and strain development that represent the behav
... Show MoreAbstract: Polarization beam splitter (PBS) integrated waveguides are the key components in the receiver of quantum key distribution (QKD) systems. Their function is to analyze the polarization of polarized light and separate the transverse-electric (TE) and transverse-magnetic (TM) polarizations into different waveguides. In this paper, a performance study of polarization beam splitters based on horizontal slot waveguide has been investigated for a wavelength of . PBS based on horizontal slot waveguide structure shows a polarization extinction ratio for quasi-TE and quasi-TM modes larger than with insertion loss below and a bandwidth of . Also, the fabrication tolerance of the structure is analyzed.<
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