Positions related parties have become a regular feature and the general business and trade these days as it can enter the facilities in transactions with related parties on terms no enters them is with the parties relationship in normal circumstances, and that he found the funniest people relationship have an effect on the outcome of activity and financial position of the entity and its decisions financial and operational. In order to ensure "transparency" in the financial reports, most accounting around the world standards determines that disclosure of transactions with related parties, it is important to have a local accounting rules these relations as well as the unnecessary disclosure of the nature of these relations and compensation management and mutual operations between Related party balances and menu
The applications of mobile robots in rescue scenarios, surviving to search, and exploration for outdoor navigation have received increasing attention due to their promising prospects. In this paper, a simulation of a differential wheeled mobile robot was presented, implementing a Global Positioning System (GPS) data points to specified starting points, final destination, and total error.
In this work, a simple kinematic controller for polar coordinate trajectory tracking is developed. The tracking between two points, pose to pose, was specified by using the GPS data points. After that, the geodesy (GEO) formulation was used to convert the geodesy coordinate to Euclidean or polar coordinate. The Haversine equation
... Show MoreWith the increasing intensity of the ecological and environmental problems and the scarcity of fresh water, this paper was introduced to investigate the ability to use treated wastewater as a cooling media via studying its behavior throughout a cooling tower. The simultaneous transfer of heat and mass from the treated wastewater to air over splash-fill packing arranged in a zigzag manner was studied. The characteristic of the cooling tower, the outlet water temperature, and the rejected heat were investigated as the water-to-air ratio and inlet water temperature were varied. The core results show that the cooling tower of the tower decreases with increasing water-to-air ratio, and increases with the raise of inlet water temperature.
... Show MoreIslamic law has relied on a number of sources in order to denote the rulings issued by them, including what is original and what is sub, and it is known to all scholars, that the Prophet's Sunnah is the second major source after the Koran, which separated the overall and devoted its year and restricted absolute. God Almighty obeyed the owner and his followers, and that his obedience of obedience to God Almighty said: (Who obeys the messenger has obeyed God) (women: 80), and then between the peasant who believes in him and his victory and follow him, he said: (and he said: And the one who was revealed with them were the successful ones (al-A'raf: 157).
It is known that the Sunnah commanded to follow is the
It must be emphasized that media is amongst human studies fusing older and more recent sciences together, and that its disclosures are the physics of the new communication. Michio Kaku, a theoretical physicist, in his book “ Visions”, confirms this fact when he says :” As a research physicist, I believe that physicists have been particularly successful at predicting the broad outlines of the future .Professionally, I work in one of the most fundamental areas of physics, the quest to complete Einstein's dream of a "theory of everything." As a result, I am constantly reminded of the ways in which quantum physics touches many of the key discoveries that shaped the twentieth century. “ He then got to the fact that the physical disclo
... Show MoreThe study aims to reveal the level of professional development in basic education schools from the male and female teachers’ viewpoint in the Sultanate of Oman. It further aims to examine its relationship with some variables in light of Sullivan theory, and the differences in the level of professional development (teachers’ skills, professional participation, professional development problems) according to the gender variable, and the educational stage (first cycle/ second cycle). The study sample consisted of (93) teachers distributed as such: (46) male teachers, and (47) female teachers. A questionnaire was prepared and applied to measure the level of the professional development of the male and female teachers. The questionnaire c
... Show MoreThe effective application of the method of measuring and evaluating performance according to the Balanced Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.
The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non
... Show MoreThe Purpose of this research is a comparison between two types of multivariate GARCH models BEKK and DVECH to forecast using financial time series which are the series of daily Iraqi dinar exchange rate with dollar, the global daily of Oil price with dollar and the global daily of gold price with dollar for the period from 01/01/2014 till 01/01/2016.The estimation, testing and forecasting process has been computed through the program RATS. Three time series have been transferred to the three asset returns to get the Stationarity, some tests were conducted including Ljung- Box, Multivariate Q and Multivariate ARCH to Returns Series and Residuals Series for both models with comparison between the estimation and for
... Show MoreThe undimensionality hypothesis which is item response theory depend it is unable in some of measurement situations because there are many dimensions which are affect of the response, so as the researches reached to expand this hypothesis to construct a new one which is multidimensional, and many of theories are pointed to the concept of meaning of life is multidimensionality, so this research aimed to construct the scale of meaning of life as the student's perception according with Multidimensional Item Response Model and this research adopt Wong's theory 1998 which point to the meaning of life consist of (7) dimensions. The research tool contains (49) items distributed at dimensions of meaning of life. Sample of statistical ana
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