This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

In this paper, a microcontroller-based electronic circuit have been designed and implemented for dental curing system using 8-bit MCS-51 microcontroller. Also a new control card is designed while considering advantages of microcontroller systems the time of curing was controlled automatically by preset values which were input from a push-button switch. An ignition based on PWM technique was used to reduce the high starting current needed for the halogen lamp. This paper and through the test result will show a good performance of the proposed system.

Objective: Econazole nitrate (ECZ) is one of the triazole antifungal drugs with poor aqueous solubility and dissolution rate; there is a need for enhancement of solubility. Therefore; inclusion complexation with β cyclodextrin (βCD) was performed. Methods: In this study kneading method and co-evaporation method of preparation of inclusion complex between βCD and ECZ using two molar ratios of βCD. The solubility of these complexes in isotonic saline solution and distilled water was studied. Complexes prepared by kneading method were used for the preparation of different ophthalmic gel formulas using carbomer (CB) and sodium carboxymethylcellulose (sod CMC) as a gelling agent. The release profile and the rheological behaviour of the gel w

In this research project, a tip-tilting angle of a photovoltaic solar cell was developed to increase generated electrical power output. An active, accurate, and simple dual-axis tracking system was designed by using an Arduino Uno microprocessor. The system consisted of two sections: software and apparatus (hardware). It was modified by using a group of light-dependent resistor sensors, and two DC servo motors were utilized to rotate the solar panel to a location with maximum sunlight. These components were arranged in a mechanical configuration with the gearbox. The three locations of the solar cell were chosen according to the tilt angle values, at zero angles, which included an optimal 33-degree angle for the Baghdad location and

In this paper, a novel flow control strategy which is the inlet throttled pump was used to design an angular velocity control system for rotary actuator. Inlet throttled systems have good performance in addition to their high efficiency compared to traditional valve controlled systems. The flow in the proposed system is adjusted by a valve that is positioned at the pump inlet with the purpose of reducing the energy loses across the valve. This regulated flow is used then to control the actuator angular velocity. The system was modeled and the open loop stability and performance were studied. In order to improve the system performance, Robust-Proportional-Integral-Derivative (RPID) and structured singular value (M@#@) controllers have been d

PID (proportional-integral-derivative) and Mu controllers are widely used in electro-hydraulic servo systems due to their effectiveness and ease of implementation. This paper explores using particle swarm optimization (PSO) for tuning traditional and robust PID controllers, along with D-K iteration for Mu controller tuning. Three controller types: conventional PID (CPID), robust PID (RPID), and structured singular value controllers are developed, while analyzing multiplicative uncertainty with six uncertain coefficients. Their findings indicated that both PID (CPID and RPID) and Mu controllers maintained system stability. Notably, the Mu controller can handle coefficient uncertainty without a pure integral term, while the RPID controller de

The Ant System Algorithm (ASA) is a member of the ant colony algorithms family in swarm intelligence methods (part of the Artificial Intelligence field), which is based on the behavior of ants seeking a path and a source of food in their colonies. The aim of This algorithm is to search for an optimal solution for Combinational Optimization Problems (COP) for which is extremely difficult to find solution using the classical methods like linear and non-linear programming methods. 

The Ant System Algorithm was used in the management of water resources field in Iraq, specifically for Haditha dam which is one of the most important dams in Iraq. The target is to find out an efficient management system for

In this paper, the Active Suspension System (ASS) of road vehicles was investigated. In addition to the conventional stiffness and damper, the proposed ASS includes a fuzzy controller, a hydraulic actuator, and an LVDT position sensor. Furthermore, this paper presents a nonlinear model describing the operation of the hydraulic actuator as a part of the suspension system. Additionally, the detailed steps of the fuzzy controller design for such a system are introduced. A MATLAB/Simulink model was constructed to study the proposed ASS at different profiles of road irregularities. The results have shown that the proposed ASS has superior performance compared to the conventional Passive Suspension System (PSS), where the body displacemen