Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. Its activity and the researchers recommended the need to adopt the International Financial Reporting Standard No. (9) to hold companies accountable, especially that their current book values Do not reflect current market indicators.
There has been a growing interest in the use of chaotic techniques for enabling secure communication in recent years. This need has been motivated by the emergence of a number of wireless services which require the channel to provide very low bit error rates (BER) along with information security. This paper investigates the feasibility of using chaotic communications over Multiple-Input Multiple-Output (MIMO) channels by combining chaos modulation with a suitable Space Time Block Code (STBC). It is well known that the use of Chaotic Modulation techniques can enhance communication security. However, the performance of systems using Chaos modulation has been observed to be inferior in BER performance as compared to conventional communication
... Show MoreSoil water retention curves (SWRCs) are crucial for characterizing soil moisture dynamics and are particularly relevant in the context of irrigation management. A study was carried out to obtain the SWRC, inflection point, S index, pore size distribution curve, macro porosity, and air capacity from samples submitted to saturation and re-saturation processes. Five different-texture disturbed soil samples Sandy Loam, Loam, Sandy Clay Loam, Silt Loam, and Clay were collected. After obtaining SWRC, each air-dried soil samples were submitted to particle size distribution and clay dispersed in water analyses to verify the soil lost clay. The experimental design was completely randomized with three replications using two processes of SWRC (saturat
... Show MoreImaging by Ultrasound (US) is an accurate and useful modality for the assessment of gestational age (GA), estimation fetal weight, and monitoring the fetal growth during pregnancy, is a routine part of prenatal care, and that can greatly impact obstetric management. Estimation of GA is important in obstetric care, making appropriate management decisions requires accurate appraisal of GA. Accurate GA estimation may assist obstetricians in appropriately counseling women who are at risk of a preterm delivery about likely neonatal outcomes, and it is essential in the evaluation of the fetal growth and detection of intrauterine growth restriction. There are many formulas are used to estimate fetal GA in the world, but it's not specify fo
... Show MoreThe growing interest in the use of chaotic techniques for enabling secure communication in recent years has been motivated by the emergence of a number of wireless services which require the service provider to provide low bit error rates (BER) along with information security. This paper investigates the feasibility of using chaotic communications over Multiple-Input-Multiple-Output (MIMO) channels. While the use of Chaotic maps can enhance security, it is seen that the overall BER performance gets degraded when compared to conventional communication schemes. In order to overcome this limitation, we have proposed the use of a combination of Chaotic modulation and Alamouti Space Time Block Code. The performance of Chaos Shift Keying (CSK) wi
... Show MoreLeap Motion Controller (LMC) is a gesture sensor consists of three infrared light emitters and two infrared stereo cameras as tracking sensors. LMC translates hand movements into graphical data that are used in a variety of applications such as virtual/augmented reality and object movements control. In this work, we intend to control the movements of a prosthetic hand via (LMC) in which fingers are flexed or extended in response to hand movements. This will be carried out by passing in the data from the Leap Motion to a processing unit that processes the raw data by an open-source package (Processing i3) in order to control five servo motors using a micro-controller board. In addition, haptic setup is proposed using force sensors (F
... Show MoreThe choice of binary Pseudonoise (PN) sequences with specific properties, having long period high complexity, randomness, minimum cross and auto- correlation which are essential for some communication systems. In this research a nonlinear PN generator is introduced . It consists of a combination of basic components like Linear Feedback Shift Register (LFSR), ?-element which is a type of RxR crossbar switches. The period and complexity of a sequence which are generated by the proposed generator are computed and the randomness properties of these sequences are measured by well-known randomness tests.
Aspect categorisation and its utmost importance in the eld of Aspectbased Sentiment Analysis (ABSA) has encouraged researchers to improve topic model performance for modelling the aspects into categories. In general, a majority of its current methods implement parametric models requiring a pre-determined number of topics beforehand. However, this is not e ciently undertaken with unannotated text data as they lack any class label. Therefore, the current work presented a novel non-parametric model drawing a number of topics based on the semantic association present between opinion-targets (i.e., aspects) and their respective expressed sentiments. The model incorporated the Semantic Association Rules (SAR) into the Hierarchical Dirichlet Proce
... Show MoreThis paper presents a research for magnetohydrodynamic (MHD) flow of an incompressible generalized Burgers’ fluid including by an accelerating plate and flowing under the action of pressure gradient. Where the no – slip assumption between the wall and the fluid is no longer valid. The fractional calculus approach is introduced to establish the constitutive relationship of the generalized Burgers’ fluid. By using the discrete Laplace transform of the sequential fractional derivatives, a closed form solutions for the velocity and shear stress are obtained in terms of Fox H- function for the following two problems: (i) flow due to a constant pressure gradient, and (ii) flow due to due to a sinusoidal pressure gradient. The solutions for
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