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

A Strength Pareto Evolutionary Algorithm 2 (SPEA 2) approach for solving the multi-objective Environmental / Economic Power Dispatch (EEPD) problem is presented in this paper. In the past fuel cost consumption minimization was the aim (a single objective function) of economic power dispatch problem. Since the clean air act amendments have been applied to reduce SO2 and NOX emissions from power plants, the utilities change their strategies in order to reduce pollution and atmospheric emission as well, adding emission minimization as other objective function made economic power dispatch (EPD) a multi-objective problem having conflicting objectives. SPEA2 is the improved version of SPEA with better fitness assignment, density estimation, an

This paper develops a fuzzy multi-objective model for solving aggregate production planning problems that contain multiple products and multiple periods in uncertain environments. We seek to minimize total production cost and total labor cost. We adopted a new method that utilizes a Zimmermans approach to determine the tolerance and aspiration levels. The actual performance of an industrial company was used to prove the feasibility of the proposed model. The proposed model shows that the method is useful, generalizable, and can be applied to APP problems with other parameters.

Data centric techniques, like data aggregation via modified algorithm based on fuzzy clustering algorithm with voronoi diagram which is called modified Voronoi Fuzzy Clustering Algorithm (VFCA) is presented in this paper. In the modified algorithm, the sensed area divided into number of voronoi cells by applying voronoi diagram, these cells are clustered by a fuzzy C-means method (FCM) to reduce the transmission distance. Then an appropriate cluster head (CH) for each cluster is elected. Three parameters are used for this election process, the energy, distance between CH and its neighbor sensors and packet loss values. Furthermore, data aggregation is employed in each CH to reduce the amount of data transmission which le

The convergence speed is the most important feature of Back-Propagation (BP) algorithm. A lot of improvements were proposed to this algorithm since its presentation, in order to speed up the convergence phase. In this paper, a new modified BP algorithm called Speeding up Back-Propagation Learning (SUBPL) algorithm is proposed and compared to the standard BP. Different data sets were implemented and experimented to verify the improvement in SUBPL.

Modified algae with nano copper oxide (CuO) were used as adsorption media to remove tetracycline (TEC) from aqueous solutions. Functional groups, morphology, structure, and percentages of surfactants before and after adsorption were characterised through Fourier-transform infrared (FTIR), X-ray diffraction (XRD), scanning electron microscopy (SEM), and energy-dispersive spectroscopy (EDS). Several variables, including pH, connection time, dosage, initial concentrations, and temperature, were controlled to obtain the optimum condition. Thermodynamic studies, adsorption isotherm, and kinetics models were examined to describe and recognise the type of interactions involved. Resultantly, the best operation conditions were at pH 7, contact time

Modified algae with nano copper oxide (CuO) were used as adsorption media to remove tetracycline (TEC) from aqueous solutions. Functional groups, morphology, structure, and percentages of surfactants before and after adsorption were characterised through Fourier-transform infrared (FTIR), X-ray diffraction (XRD), scanning electron microscopy (SEM), and energy-dispersive spectroscopy (EDS). Several variables, including pH, connection time, dosage, initial concentrations, and temperature, were controlled to obtain the optimum condition. Thermodynamic studies, adsorption isotherm, and kinetics models were examined to describe and recognise the type of interactions involved. Resultantly, the best operation conditions were at pH 7, contact time

This study aimed to improve the microencapsulation technique using a type coating the encapsulation Layer by Layer, which provide the best protection for life Lactobacillus casei in the extrusion method and use the microencapsulation of materials of the protein concentrated by protein 80% and the coating with alginate and chitosan have the results showed the variation in the difference of the binding process encapsulation yield among the types of coating through. by studying of these the effect o stability of the bio probiotic free cell and the three types coated towards three different concentrations from bile salts 0, 0.3, 0.5 and 0.7% when the periods of time different of zero and two and three hours at incubation the recorded

In this paper we proposed the method of X-ray fluorescence (XRF) determination of some essential trace elements in medicinal herbs and vitamin-mineral complexes at the level of 10⁰-10¹ mg/ml. To increase sensitivity and selectivity of the determination we simple and effective approach based on the extraction of metal ions from aqueous solutions with chemically modified polyurethane foam sorbents followed by direct XRF analysis. The conditions of sorption preconcentration of Co(II), Ni(II) and Zn(II) ions with modified sorbents were optimized. The proposed approach is used for the determination of trace elements in several kinds of medicinal herbs (coltsfoot leaves, nettle leaves and yarrow herb) and vitamin-mineral