Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the end of the fiscal year and seen it all investors and speculators shares in the stock market has blending researchers between financial accounting and management in the preparation of the model proposed for the disclosure of accounting proactive, as it has been integrating the actual information that disclosed by the company progress as well as budgets overall key to provide financial statements that initial activity the company.
It is known that reports of Managerial Accounting is to use the procedure, but only as good intention of the management of the company and in order to help stakeholders make decisions sound economic and to strengthen transparency and accountability and to provide information in a time when the need is urgent and necessary and the lack of financial reports at the end of the financial year and the impossibility of providing actual information ( 100%) are detected these reports within the proposed model, which is expected to operate a vacuum in a series of accounting disclosure of listed companies to contribute in the Iraqi Stock Exchange (ISE).
The utilization and incorporation of glass fiber-reinforced plastics (GFRP) in structural applications and architectural constructions are progressively gaining prominence. Therefore, this paper experimentally and numerically investigates the use of GFRP I-beams in conjunction with concrete slabs to form composite beams. The experimental design incorporated 2600 mm long GFRP I-beams which were connected compositely to concrete slabs with a 500 mm width and 80 mm thickness. The concrete slabs are categorized into two groups: concrete slabs cast using normal-strength concrete (NSC), and concrete slabs prepared using high-strength concrete (HSC). Various parameters like the type of concrete (normal and high-strength concrete), type of
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Flying Ad hoc Networks (FANETs) has developed as an innovative technology for access places without permanent infrastructure. This emerging form of networking is construct of flying nodes known as unmanned aerial vehicles (UAVs) that fly at a fast rate of speed, causing frequent changes in the network topology and connection failures. As a result, there is no dedicated FANET routing protocol that enables effective communication between these devices. The purpose of this paper is to evaluate the performance of the category of topology-based routing protocols in the FANET. In a surveillance system involving video traffic, four routing protocols with varying routing mechanisms were examined. Additionally, simulation experiments conduct
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As one type of resistance furnace, the electrical tube furnace (ETF) typically experiences input noise, measurement noise, system uncertainties, unmodeled dynamics and external disturbances, which significantly degrade its temperature control performance. To provide precise, and robust temperature tracking performance for the ETF, a robust composite control (RCC) method is proposed in this paper. The overall RCC method consists of four elements: First, the mathematical model of the ETF system is deduced, then a state feedback control (SFC) is constructed. Third, a novel disturbance observer (DO) is designed to estimate the lumped disturbance with one observer parameter. Moreover, the stability of the closed loop system including controller
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Natural frequency under initial stresses for simply supported cross-ply composite laminated plates (E glass- fiber) are obtained using Refind theory (RPT). This theory accounts for parabolic distribution of the transverse shear strain through the plate thickness and satisfies the zero traction boundary conditions on the surfaces of the plate without using shear correction factors. The governing equations for Eigen value problem under initial stress are derived using Hamilton’s principle and solved using Navier solution for simply supported cross-ply symmetric and antisymmetric laminated plates. The effect of many design factors such as modulus ratio, thickness ratio and number of laminates on the Natural frequency and buckling stresses
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This research utilized natural asphalt (NA) deposits from sulfur springs in western Iraq. Laboratory tests were conducted to evaluate the performance of an asphalt mixture incorporating NA and verify its suitability for local pavement applications. To achieve this, a combination of two types of NA, namely soft SNA and hard HNA, was blended to create a binder known as Type HSNA. The resulting HSNA exhibited a penetration grade that adhered to Iraqi specifications. Various percentages of NA (20%, 40%, 60%, and 80%) were added to petroleum asphalt. The findings revealed enhanced physical properties of HSNA, which also satisfied the requirements outlined in the Iraqi specifications for asphalt cement. Consequently, HSNA can serve as an
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This paper reports an experimental study of welding of dissimilar materials between transparent Polymethylmethacrylate (PMMA) and stainless steel 304 sheets using a pulsed mode Nd:YAG laser. The process was carried out for two cases; laser transmission joining (LTJ) and conduction joining (CJ). The former is achieved when the joint is irradiated from the polymer side and the latter when the joint is irradiated from the opposite side (metal side). The light and process parameters represented by the peak power (Pp), pulse duration (τ), pulse repetition rate (PRR), scanning speed (ν) and pulse shape have a significant effect on the joint strength (Fb), joint bead width (b), joint quality and appearance. The optimum parameters were determined
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The present study experimentally and numerically investigated the impact behavior of composite reinforced concrete (RC) beams with the pultruded I-GFRP and I-steel beams. Eight specimens of two groups were cast in different configurations. The first group consisted of four specimens and was tested under static load to provide reference results for the second group. The four specimens in the second group were tested first under impact loading and then static loading to determine the residual static strengths of the impacted specimens. The test variables considered the type of encased I-section (steel and GFRP), presence of shear connectors, and drop height during impact tests. A mass of 42.5 kg was dropped on the top surface at the m
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The current paper aims to investigate the stress distribution developed in Kennedy Class II mandibular distal extension removable partial dentures due to applying a unilateral load condition in both vertical and lateral oblique directions. 3D models of mandible bone and RPD framework were first built based on actual patient data and later exported to ANSYS software to implement the numerical analysis. For realistic analysis, the model considered the frictional contact between the RPD retainers with the teeth and mucosa with the resin denture base by applying the feature of small sliding. To ensure maximum longevity and suitability of restoration, two different metallic RPDs constructed from commercially pure titanium (CP Ti) and cob
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