The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

The study aimed to determine the impact of energy for the north and south magnetic poles on the the growth of bacteria isolated from cases of tooth decay, 68 swabs were collected from surfaces of faulty tooth, the detected of Staphylococcus aureus

Abstract:  Two different shapes of offset optical fiber was studied based on coreless fiber for refractive index (RI)/concentration (con.) measurement, and compare them. These shapes are U and S-shapes, both shapes structures were formed by one segment of coreless fiber (CF) was joined between two single mode (SMF) lead in /lead out with the same displacement (12.268µm) at both sides, the results shows the high sensitive was achieved in a novel S-shape equal 98.768nm/RIU, to our knowledge, no one has ever mentioned or experienced it, it’s the best shape rather than the U-shape which equal 85.628nm/RIU. In this research, it was proved that the offset form has a significant effect on the sensitivity of the sensor. Addi

In this work, a Photonic Crystal Fiber (PCF) sensor based on the Surface Plasmon Resonance (SPR) technology was proposed. A thin layer of gold (Au) was deposited on a D-shaped Photonic Crystal Fiber (PCF), which was coated with plasmonic chemically stable gold material with a thickness of 40nm. The performance parameters like sensitivity including wavelength sensitivity and amplitude sensitivity and resolution were evaluated by simulation using COMSOL software. The proposed sensor was created by using the finite element approach, it is numerically examined. The results show that the surface of D-shaped Photonic Crystal Fiber coated with Au behaves as a sensor to detect the refractive index (IR) of toxic metal ions. The impacts of the str

Despite the broad approbation of additive manufacturing technologies over diverse industries, printed parts’ performance, quality, and related build time are still greatly influenced by printing parameters. These parameters majorly affect mechanical strength, surface finish, dimensional accuracy, and overall production time of the printed part. Customized 3D printing layer thickness, speed, and acceleration are crucial parameters that affect the speedy printing process and final product quality. The current work considers layer thickness in addition to speed and high acceleration values effect on the surface quality, surface roughness and productivity time of 3D printed Polylactic Acid (PLA). The experimental methodology implemented withi

Abstract

Robust controller design requires a proper definition of uncertainty bounds. These uncertainty bounds are commonly selected randomly and conservatively for certain stability, without regard for controller performance.  This issue becomes critically important for multivariable systems with high nonlinearities, as in Active Magnetic Bearings (AMB) System. Flexibility and advanced learning abilities of intelligent techniques make them appealing for uncertainty estimation. The aim of this paper is to describe the development of robust H₂/H_∞ controller for AMB based on intelligent estimation of uncertainty bounds using Adaptive Neuro Fuzzy Inference System (ANFIS).  Simulatio

The aim of this work was directed to measure the cosmic ray (CR)
flux and the background (BG) absorbed dose rate for districts of
Baghdad city. The maximum values of CR flux was 2.01
(particle/cm2.s) registered for several Baghdad districts and the
minimum was 0.403 (particle/cm2.s) belonging to Al-kadhimiya
district, whereas the overall average value was 1.24 (particle/cm2.s).
The BG measurements showed that the maximum absorbed dose was
25 nSv/h belonging to Noab AL-Dhbat district and the minimum
absorbed was 19.01 nSv/h observed in Al-Ghadeer district, while
the overall average was 22.56 nSv/h, and this value is small than the
Iraqi permissible limit, which is restricted by Iraqi Center of
Radiation Pr

Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an