Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the end of the fiscal year and seen it all investors and speculators shares in the stock market has blending researchers between financial accounting and management in the preparation of the model proposed for the disclosure of accounting proactive, as it has been integrating the actual information that disclosed by the company progress as well as budgets overall key to provide financial statements that initial activity the company.
It is known that reports of Managerial Accounting is to use the procedure, but only as good intention of the management of the company and in order to help stakeholders make decisions sound economic and to strengthen transparency and accountability and to provide information in a time when the need is urgent and necessary and the lack of financial reports at the end of the financial year and the impossibility of providing actual information ( 100%) are detected these reports within the proposed model, which is expected to operate a vacuum in a series of accounting disclosure of listed companies to contribute in the Iraqi Stock Exchange (ISE).
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KE Sharquie, AA Noaimi, MS Al-Zoubaidi, Journal of Cosmetics, Dermatological Sciences and Applications, 2015 - Cited by 8
This paper proposes a compact, plasmonic-based 4 × 4 nonblocking switch for optical networks. This device uses six 2 × 2 plasmonic Mach-Zehnder switch (MZS), whose arm waveguide is supported by a JRD1 polymer layer as a high electro-optic coefficient material. The 4 × 4 switch is designed in COMSOL environment for 1550 nm wavelength operation. The performance of the proposed switch outperforms those of conventional (nonplasmonic) counterparts. The designed switch yields a compact structure ( 500 × 70 µ m 2 ) having V π L = 12 V · µ m , 1.5 THz optical bandwidth, 7.7 dB insertion loss, and −26.5 dB crosstalk. The capability of the switch to route 8 × 40 Gbps WDM signal is demonstrated successfully.
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Currently, one of the topical areas of application of machine learning methods is the prediction of material characteristics. The aim of this work is to develop machine learning models for determining the rheological properties of polymers from experimental stress relaxation curves. The paper presents an overview of the main directions of metaheuristic approaches (local search, evolutionary algorithms) to solving combinatorial optimization problems. Metaheuristic algorithms for solving some important combinatorial optimization problems are described, with special emphasis on the construction of decision trees. A comparative analysis of algorithms for solving the regression problem in CatBoost Regressor has been carried out. The object of
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Titanium alloy surface properties have an essential role in the interaction of dental implants with bone, and alteration of the surface of the implant could improve osseointegration. This study was designed to investigate the effect of different heat treatment temperatures on titanium alloy surface properties for dental implants. The effect of different temperatures of heat treatment (750°C, 850°C, 950°C and 1050°C) were investigated on the surface topography, surface chemistry, titanium oxide layer thickness, blood contact angle, & blood drop diameter of titanium alloy. The disks were prepared from titanium alloy (Ti-6Al-4V) and the samples were divided into five groups depending on the different temperatures of heat treatment. The hea
... Show MoreThe aim of this work was to prepare zeolite type 13X from locally available kaolin and to study the effects of using some binding materials through the process of agglomeration of this zeolite. This study was focused on using kaolin binder in different weight percents (10,15,25,35 and 45%).Physical and mechanical properties of the agglomerates such as porosity , apparent density , pore volume, crushing strength , loss on attrition , surface area and finally the adsorption capacity had been measured and evaluated .The preparation step was achieved by mixing the reactants consisting of metakaolin , source of silica as ( sodium trisilicate ) and sodium hydroxide . The conditions was temperature of 70° C and time of mixing as 8, 10,24,34,50
... Show MoreThis paper shows an approach for Electromyography (ECG) signal processing based on linear and nonlinear adaptive filtering using Recursive Least Square (RLS) algorithm to remove two kinds of noise that affected the ECG signal. These are the High Frequency Noise (HFN) and Low Frequency Noise (LFN). Simulation is performed in Matlab. The ECG, HFN and LFN signals used in this study were downloaded from ftp://ftp.ieee.org/uploads/press/rangayyan/, and then the filtering process was obtained by using adaptive finite impulse response (FIR) that illustrated better results than infinite impulse response (IIR) filters did.
... Show MoreThe present article studies the specific cultural features contained in phraseological units. The problem is approached through three different levels:
- The modern linguistic meaning.
- Lexical components of phraseological units.
- The first variables of linguistic units.
The paper emphasizes the gradual process of the cultural charge in the semantic structure of phraseological units.
Наша Статья посвящена вопросам анализа национ-ально - культурной сп
In this work 2-hydrazino pyrimidine (1) was prepared from 2-mercapto pyrimidine with hydrazine hydrate. Treatment of (1) with active methylene compounds gave 2-(3,5-dimethyl -1 H – Pyrazole-1-yl) pyrimidine , whereas the reaction of (1) with carboxylic anhydride namely maleic anhydride or 1,2,3,6-tetra hydro phthalic anhydride yielded 1-Pyrimidine-2-yl-1,2-dihydro pyridazine-3,6-dione (3) and 2 – Pyrimidin -2-yl -2,3,4 a ,5,8 a – hexahydro phthalazine 1,4 – dione (4) . Reaction of (1) with phenyl isothiocyanate and ethyl chloro acetate afforded 3-Phenyl-1,3-thiazolidine-2,4-dione-2( pyrimidine -2- yl hydrazone (6) Azomethine (7-10) were prepared through condensation of (1) with aromatic aldehydes or ketones, then comp
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The robot arm is the most popular robotic form used in industry. Thus, it is crucial to make a system programming which could controlled the movement of each part in the industrial robot to make it works properly. One of the simplest models of the robot arm is EDARM ED-7100 which has a controller to control the movement of the robot arm manually. In this study, the robot controller has been redesigned in order to improve this robot's function. The new controller system used AT89S52 microcontroller which has wire connected to the robot hand. A function has been added with this controller to improve the system of controlling and becomes better than the previous system (only manually). The functions of the new system include three mo
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