Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

In this study, hexadecyltrimethylammonium bromide (HDMAB) - bentonite was synthesized by placing alkylammonium cation onto bentonite. Adsorption of textile dye such as direct Yellow 50 on natural bentonite and HDMAB -bentonite was investigated. The effects of pH, contact time,dosage clay and temperature were investigated experimentally .The Langmuir and Freundlish isotherms equations were applied to the data and values of parameters of these isotherm equations were evaluated. The study indicated that using 0.2 g of HDMAB (hexadecyltrimethylammonium bromide) lead to increase the percentage removal(R%) from 78% for pure bentonite to 99 %. The optimum pH value for the adsorption experiments was found to be pH=3 and therefore all the experim

Groupwise non-rigid image alignment is a difficult non-linear optimization problem involving many parameters and often large datasets. Previous methods have explored various metrics and optimization strategies. Good results have been previously achieved with simple metrics, requiring complex optimization, often with many unintuitive parameters that require careful tuning for each dataset. In this chapter, the problem is restructured to use a simpler, iterative optimization algorithm, with very few free parameters. The warps are refined using an iterative Levenberg-Marquardt minimization to the mean, based on updating the locations of a small number of points and incorporating a stiffness constraint. This optimization approach is eff

Wellbore instability and sand production onset modeling are very affected by Sonic Shear Wave Time (SSW). In any field, SSW is not available for all wells due to the high cost of measuring. Many authors developed empirical correlations using information from selected worldwide fields for SSW prediction. Recently, researchers have used different Artificial Intelligence methods for estimating SSW. Three existing empirical correlations of Carroll, Freund, and Brocher are used to estimate SSW in this paper, while a fourth new empirical correlation is established. For comparing with the empirical correlation results, another study's Artificial Neural Network (ANN) was used. The same data t

A simple, precise, and sensitive spectrophotometric method has been established for the analysis of doxycycline. The method includes direct charge transfer complexation of doxycycline withp-Bromanil in acetonitrileto form a colored complex. The intensely colored product formed was quantified based on the absorption band at 377 nm under optimum condition. Beer’s law is obeyed in the concentration range of 1–50 μg.mL-1 with molar absorptivity of 1.5725x104 L.mol-1.cm-1, Sandell's sensitivity index (0.0283) μg.cm-2, detection limit of 0.1064 μg.mL-1, quantification limit 0.3224 μg.mL-1 and association constant of the formed complex (0.75x103). The developed method could find application in routine quality control of doxycycline and has

In this work laser detection and tracking system (LDTS) is designed and implemented using a fuzzy logic controller (FLC). A 5 mW He-Ne laser system and an array of nine PN photodiodes are used in the detection system. The FLC is simulated using MATLAB package and the result is stored in a lock up table to use it in the real time operation of the system. The results give a good system response in the target detection and tracking in the real time operation.

      The aim of this research is to solve a real problem in the Department of Economy and Investment in the Martyrs establishment, which is the selection of the optimal project through specific criteria by experts in the same department using a combined mathematical model for the two methods of analytic hierarchy process and goal programming, where a mathematical model for goal programming was built that takes into consideration the priorities of the goal criteria by the decision-maker to reach the best solution that meets all the objectives, whose importance was determined by the hierarchical analysis process. The most important result of this research is the selection of the second pro

This paper demonstrates the construction designing analysis and control strategies for fully tracking concentrated solar thermal by using programmable logic control in the city of Erbil-Iraq. This work used the parabolic dish as a concentrated solar thermal. At the focal point, the collected form of energy is used for heating a (water) in the receiver, analyzing this prototype in real-time with two different shapes of the receiver and comparing the results. For tracking the parabolic dish, four light-dependent resistors are used to detect the sun's position in the sky so that the tracking system follows it to make the beam radiation perpendicular to the collector surface all of the time during the day for maximum solar p