The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

The research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i

The basic analytical formula for particle-hole state densities is derived based on the non-Equidistant Spacing Model (non-ESM) for the single-particle level density (s.p.l.d.) dependence on particle excitation energy u. Two methods are illustrated in this work, the first depends on Taylor series expansion of the s.p.l.d. about u, while the second uses direct analytical derivation of the state density formula. This treatment is applied for a system composing from one kind of fermions and for uncorrected physical system. The important corrections due to Pauli blocking was added to the present formula. Analytical comparisons with the standard formulae for ESM are made and it is shown that the solution reduces to earlier formulae providing m

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

   The kinetics of removing cadmium from aqueous solutions was studied using a bio-electrochemical reactor with a packed bed rotating cylindrical cathode. The effect of applied voltage, initial concentration of cadmium, cathode rotation speed, and pH on the reaction rate constant (k) was studied. The results showed that the cathodic deposition occurred under the control of mass transfer for all applied voltage values ​​used in this research. Accordingly, the relationship between logarithmic concentration gradient with time can be represented by a first-order kinetic rate equation. It was found that the rate constant (k) depends on the applied voltage, the initial cadmium concentration, the pH and the rotational speed of cathode. It

In this paper, an experimental study was conducted to enhance the thermal performance of a double-pass solar air heater (SAH) using phase change material (PCM) for thermal storage at climatic conditions of Baghdad city - Iraq. The double-pass solar air heater integrated with thermal storage system was manufactured and tested to ensure that the air heating reserved after the absence of the sun. The rectangular cavity filled with paraffin wax was used as a latent heat storage and incorporated into the lower channel of solar air heater. Experiments were carried out to evaluate the charging and discharging characteristics of two similar designed solar air collectors with and without using phase change material at a constant

Protection of the oil pipelineswhich extracted from the wells was found to shut the well and prevent the leakage of oil when broken using safety valve. This valve is automatically activated by loss of pressure between the well and pipelines, which take the pressure, signal from hydraulic pressure sensor through pressure control valve which has constant or variable value but it is regulated manually. The manual regulatory process requires the presence of monitoring workers continuously near the wells which are always found in remote areas. In this paper, a smart system has been proposed that work with proportional pressure control valve and also electronic pressure sensor through Arduino controller, which is programmed in a way that satisfie

In this study, the use of non-thermal plasma theory to remove toxic gases emitted from a vehicle was experimentally investigated. A non-thermal plasma reactor was constructed in the form of a cylindrical tube made of Pyrex glass. Two stainless steel rods were placed inside the tube to generate electric discharge and plasma condition, by connecting with a high voltage power supply (up to 40 kV). The reactor was used to remove the contaminants of a 1.25-liter 4-cylinder engine at ambient conditions. Several tests have been carried out for a ranging speed from 750 to 4,500 rpm of the engine and varying voltages from 0 to 32 kV. The gases entering the reactor were examined by a gas analyzer and the gases concentration ratio

The goal (purpose) from using development technology that require mathematical procedure related with high Quality & sufficiency of solving complex problem called Dynamic Programming with in recursive method (forward & backward) through  finding series of associated decisions for reliability function of Pareto distribution estimator by using two approach Maximum likelihood & moment .to conclude optimal policy