paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the world, which resulted in the evolution of the accounting work in terms of systems and software used in business units advanced level of technology.
The optimal combination of aluminum quality, sufficient strength, high stress to weight ratio and clean finish make it a good choice in driveshafts fabrication. This study has been devoted to experimentally investigate the effect of applying laser shock peening (LSP) on the fatigue performance for 6061-T6 aluminum alloy rotary shafts. Q-switched pulsed Nd:YAG laser was used with operating parameters of 500 mJ and 600 mJ pulse energies, 12 ns pulse duration and 10 Hz pulse repetition rate. The LSP is applied at the waist of the prepared samples for the cyclic fatigue test. The results show that applying 500 mJ pulse energy yields a noticeable effect on enhancing the fatigue strength by increasing the required number of cycles to fracture the
... Show MoreThis paper presents a numerical analysis of the piled-raft foundation (PRF) based on the actual behavior of supporting piles. The raft was modeled as a thin plate, while the piles were modeled as springs in different ways. This research also aims to propose an analytical model of piles based on actual behavior at fieldwork. The results proved that the structural behavior of raft member can be improved through utilizing the actual behavior of supporting piles. When the piles were modeled as non-linear stiffness springs, settlements and bending stresses of raft foundation were reduce marginally as compared with those obtained from piles with linear stiffness springs.
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
... Show MoreThe present work introduces, external morphological study of the leafhopper Neoalitarus
fenestratus Herrich-Schäeffer (Deltocephalinae:Oposiini), particularly the male genitalia
which were dissected and illustrated.
Electric Quadrupole transitions are calculated for beryllium isotopes (9, 10, 12 and 14). Calculations with configuration mixing shell model usually under estimate the measured E2 transition strength. Although the consideration of a large basis no core shell model with 2ℏtruncations for 9,10,12 and14 where all major shells s, p, sd are used, fail to describe the measured reduced transition strength without normalizing the matrix elements with effective charges to compensate for the discarded space. Instead of using constant effective charges, excitations out of major shell space are taken into account through a microscopic theory which allows particle–hole excitations from the core and model space orbits to all higher orbits
... Show MoreThe Small Indian Mongoose
Background: Although underdeveloped in Iraq, telehealth was one tool used to continue health service provision during the COVID-19 pandemic. Aim: To assess women’s experiences and satisfaction with gynaecological and obstetric telehealth services in Iraq during the COVID-19 pandemic. Methods: Free telehealth services were provided by 4 obstetrician-gynaecologists associated with private clinics in 2020–2021. All patients who accessed the services between June 2020 and February 2021 were invited to complete a postconsultation survey on their experience and satisfaction with services. Results were analysed using descriptive statistics and logistic regression conducted using SPSS version 25. Results: A total of 151 (30.2%) women re
... Show MoreThe ground state charge, neutron, proton and matter densities, the associated nuclear radii and the binding energy per nucleon of 8B, 17Ne, 23Al and 27P halo nuclei have been investigated using the Skyrme–Hartree–Fock (SHF) model with the new SKxs25 parameters. According to the calculated results, it is found that the SHF model with these Skyrme parameters provides a good description on the nuclear structure of above proton-rich halo nuclei. The elastic charge form factors of 8B and 17Ne halo nuclei and those of their stable isotopes 10B and 20Ne are calculated using plane-wave Born approximation with the charge density distributions obtained by SHF model to investigate the effect of the extended charge distributions of proton-rich nucl
... Show MoreAcute respiratory distress syndrome (ARDS) is defined as a type of respiratory failure that is caused by a variety of insults such as pneumonia, sepsis, trauma and certain viral infections. In this study, we investigated the effect of an endocannabinoid, anandamide (AEA), on ARDS induced in the mouse by