Preferred Language
Articles
/
jpgiafs-853
Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities (Proposal pattern): Proposal pattern
...Show More Authors

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                                              

      This rule not adjusted since that time to contain the development and  a variables it witnessed  this sect for example Islamic and electronic banking Activities witch is speared in Iraq. So that suggested this research some a necessary  adjustment  for this rule to become more effective  Accounting disclosure enhancement in the banking  Activities                                                                                  

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jul 01 2018
Journal Name
Agronomy Journal
Use of Rainfall Data to Improve Ground-Based Active Optical Sensors Yield Estimates
...Show More Authors

Ground-based active optical sensors (GBAOS) have been successfully used in agriculture to predict crop yield potential (YP) early in the season and to improvise N rates for optimal crop yield. However, the models were found weak or inconsistent due to environmental variation especially rainfall. The objectives of the study were to evaluate if GBAOS could predict YP across multiple locations, soil types, cultivation systems, and rainfall differences. This study was carried from 2011 to 2013 on corn (Zea mays L.) in North Dakota, and in 2017 in potatoes in Maine. Six N rates were used on 50 sites in North Dakota and 12 N rates on two sites, one dryland and one irrigated, in Maine. Two active GBAOS used for this study were GreenSeeker and Holl

... Show More
View Publication
Publication Date
Sun Jan 23 2022
Journal Name
Buildings
Structural Efficiency of Non-Prismatic Hollow Reinforced Concrete Beams Retrofitted with CFRP Sheets
...Show More Authors

Non-prismatic reinforced concrete (RC) beams are widely used for various practical purposes, including enhancing architectural aesthetics and increasing the overall thickness in the support area above the column, which gives high assurance to services that this will not result in the distortion of construction features and can reduce heights. The hollow sections (recess) can also be used for the maintenance of large structural sections and the safe passage of utility lines of water, gas, telecommunications, electricity, etc. They are generally used in large and complex civil engineering works like bridges. This study conducted a numerical study using the commercial finite element software ANSYS version 15 for analysing RC beams, hol

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Path Planning of an Autonomous Mobile Robot using Enhanced Bacterial Foraging Optimization Algorithm
...Show More Authors

This paper describes the problem of online autonomous mobile robot path planning, which is consisted of finding optimal paths or trajectories for an autonomous mobile robot from a starting point to a destination across a flat map of a terrain, represented by a 2-D workspace. An enhanced algorithm for solving the problem of path planning using Bacterial Foraging Optimization algorithm is presented. This nature-inspired metaheuristic algorithm, which imitates the foraging behavior of E-coli bacteria, was used to find the optimal path from a starting point to a target point. The proposed algorithm was demonstrated by simulations in both static and dynamic different environments. A comparative study was evaluated between the developed algori

... Show More
View Publication Preview PDF
Crossref (15)
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Design of a PID-Lead Compensator for a Twin Rotor Aerodynamic System (TRAS)
...Show More Authors

This paper deals with a Twin Rotor Aerodynamic System (TRAS). It is a Multi-Input Multi-Output (MIMO) system with high crosscoupling between its two channels. It proposes a hybrid design procedure that combines frequency response and root locus approaches. The proposed controller is designated as PID-Lead Compensator (PIDLC); the PID controller was designed in previous work using frequency response design specifications, while the lead compensator is proposed in this paper and is designed using the root locus method. A general explicit formula for angle computations in any of the four quadrants is also given. The lead compensator is designed by shifting the dominant closed-loop poles slightly to the left in the s-plane. This has the effect

... Show More
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
A comparison Some of Methods for Estimating Survival Function for Truncated Exponential Distribution
...Show More Authors

Exponential distribution is one of most common distributions in studies and scientific researches with wide application in the fields of reliability, engineering and in analyzing survival function therefore the researcher has carried on extended studies in the characteristics of this distribution.

In this research, estimation of survival function for truncated exponential distribution in the maximum likelihood  methods and Bayes first and second method, least square method and Jackknife dependent in the first place on the maximum likelihood method, then on Bayes first method then comparing then using simulation, thus to accomplish this task, different size samples have been adopted by the searcher us

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental Simulation of Natural Heat Convection from Finned Vertical Plate with Different Inclinations
...Show More Authors

In this work an experimental simulation is made to predict the performance of steady-state natural heat convection along heated finned vertical base plate to ambient air with different inclination angles and configurations of fin array. Two types of fin arrays namely vertical fins array and V-fins array on heated vertical base plate are used with different heights and spaces. The influence of inclination angle of the plate , configuration of fins array and fin geometrical parameters such as fin height and fin spacing on the temperature distribution, base convection heat transfer coefficient and average Nusselt number have been plotted and discussed. The experimental data are correlated to a formula between average Nusselt number versus R

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Engineering
Removal of Cadmium from Simulated Wastewaters Using a Fixed Bed Bio-electrochemical Reactor
...Show More Authors

In this research, the removal of cadmium (Cd) from simulated wastewater was investigated by using a fixed bed bio-electrochemical reactor. The effects of the main controlling factors on the performance of the removal process such as applied cell voltage, initial Cd concentration, pH of the catholyte, and the mesh number of the cathode were investigated. The results showed that the applied cell voltage had the main impact on the removal efficiency of cadmium where increasing the applied voltage led to higher removal efficiency. Meanwhile increasing the applied voltage was found to be given lower current efficiency and higher energy consumption.  No significant effect of initial Cd concentration on the removal efficie

... Show More
View Publication Preview PDF
Crossref (8)
Crossref
Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
Analytical Approach for Load Capacity of Large Diameter Bored Piles Using Field Data
...Show More Authors

An analytical approach based on field data was used to determine the strength capacity of large diameter bored type piles. Also the deformations and settlements were evaluated for both vertical and lateral loadings. The analytical predictions are compared to field data obtained from a proto-type test pile used at Tharthar –Tigris canal Bridge. They were found to be with acceptable agreement of 12% deviation.

               Following ASTM standards D1143M-07e1,2010, a test schedule of five loading cycles were proposed for vertical loads and series of cyclic loads to simulate horizontal loading .The load test results and analytical data of 1.95

... Show More
View Publication Preview PDF
Publication Date
Fri May 31 2019
Journal Name
Journal Of Engineering
A Comparative Study of Various Intelligent Algorithms based Path Planning for Mobile Robots
...Show More Authors

In general, path-planning problem is one of most important task in the field of robotics. This paper describes the path-planning problem of mobile robot based on various metaheuristic algorithms. The suitable collision free path of a robot must satisfies certain optimization criteria such as feasibility, minimum path length, safety and smoothness and so on. In this research, various three approaches namely, PSO, Firefly and proposed hybrid FFCPSO are applied in static, known environment to solve the global path-planning problem in three cases. The first case used single mobile robot, the second case used three independent mobile robots and the third case applied three follow up mobile robot.  Simulation results, whi

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Sun Jan 14 2018
Journal Name
Journal Of Engineering
Optimum Design of Power System Stabilizer based on Improved Ant Colony Optimization Algorithm
...Show More Authors

This paper presents an improved technique on Ant Colony Optimization (ACO) algorithm. The procedure is applied on Single Machine with Infinite Bus (SMIB) system with power system stabilizer (PSS) at three different loading regimes. The simulations are made by using MATLAB software. The results show that by using Improved Ant Colony Optimization (IACO) the system will give better performance with less number of iterations as it compared with a previous modification on ACO. In addition, the probability of selecting the arc depends on the best ant performance and the evaporation rate.

 

View Publication Preview PDF