On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more

Reinforced concrete (RC) slabs strengthened with carbon fibre reinforced polymer (CFRP) and subjected to flexural actions may experience many types of failure, including FRP debonding, FRP rupture and concrete crushing. Of these different types of failure modes, FRP debonding stands out as the most predominant type of failure because of its dependence on the relatively weak bond interface between the soffit of the RC member and the FRP sheet attached to it. Many anchorage systems have been developed to enhance the performance of strengthened systems, one of which is the hybrid anchor, which combines the effects of patch anchors and spike anchors. Hybrid anchors have shown significant enhancement when used with RC members subjected to shear

Objectives: Recently, there have been important advances in the clinical application of targeted hybrid near-infrared (NIR) fluorescent-radioactive tracers. ICG-99mTc-nanocolloid, for example, is already being used by some centres for sentinel lymph node biopsy in head and neck cancer. The radioactive component allows imaging at depths which would not be possible with NIR alone and, once exposed, the NIR fluorescence reporter can be imaged at very high resolution. Gamma detection is currently carried out with a separate hand-held gamma camera or with a non-imaging probe. Visualisation of NIR fluorescence during surgery requires a dedicated NIR camera, several of which are available commercially. We describe a novel hand-held hybrid NIR-gamm

This paper proposes a hybrid speech enhancement estimator that integrates the Perceptually-motivated Karhunen–Loève Transform (PKLT) with the Dual-Masking Harmonic-based (DMH) algorithm in a unified framework termed PKDMH. The main novelty lies in combining perceptual subspace projection with harmonic-residual suppression, enabling the system to jointly remove noise while preserving speech-relevant spectral cues. PKLT first performs perceptual subspace projection and suppresses inaudible components, after which DMH eliminates remaining broadband and harmonic residuals. The proposed PKDMH system was evaluated using the TIMIT dataset contaminated with five noise types: White, Pink, F16, Airport, and Car noise—across five SNR leve