The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors. The researcher has come to a set of conclusions, the most important of which, despite some of the shortcomings of the fair value, but it is the best available basis of measuring some elements of the financial statements, because the objectors did not provide any functional alternative to them, also the responses of the research sample showed that there is a statistically significance relationship between the application of the fair value and accounting information.
This study uses an Artificial Neural Network (ANN) to examine the constitutive relationships of the Glass Fiber Reinforced Polymer (GFRP) residual tensile strength at elevated temperatures. The objective is to develop an effective model and establish fire performance criteria for concrete structures in fire scenarios. Multilayer networks that employ reactive error distribution approaches can determine the residual tensile strength of GFRP using six input parameters, in contrast to previous mathematical models that utilized one or two inputs while disregarding the others. Multilayered networks employing reactive error distribution technology assign weights to each variable influencing the residual tensile strength of GFRP. Temperatur
... Show MoreUltra-High Temperature Materials (UHTMs) are at the base of entire aerospace industry; these high stable materials at temperatures exceeding 1600 °C are used to manage the heat shielding to protect vehicles and probes during the hypersonic flight through reentry trajectory against aerodynamic heating and reducing plasma surface interaction. Those materials are also recognized as Thermal Protection System Materials (TPSMs). The structural materials used during the high-temperature oxidizing environment are mainly limited to SiC, oxide ceramics, and composites. In addition to that, silicon-based ceramic has a maximum-use at 1700 °C approximately; as it is an active oxidation process o
In this article, a continuous terminal sliding mode control algorithm is proposed for servo motor systems. A novel full-order terminal sliding mode surface is proposed based on the bilimit homogeneous property, such that the sliding motion is finite-time stable independent of the system’s initial condition. A new continuous terminal sliding mode control algorithm is proposed to guarantee that the system states reach the sliding surface in finitetime. Not only the robustness is guaranteed by the proposed controller but also the continuity makes the control algorithm more suitable for the servo mechanical systems. Finally, a numerical example is presented to depict the advantages of the proposed control algorithm. An application in the rota
... Show MoreThe influence of Cr3+ doping on the ground state properties of SrTiO3 perovskite was evaluated using GGA-PBE approximation. Computational modeling results infered an agreement with the previously published literature. The modification of electronic structure and optical properties due to Cr3+ introducing into SrTiO3 were investigated. Structural parameters assumed that Cr3+ doping alters the electronic structures of SrTiO3 by shifting the conduction band through lower energies for the Sr and Ti sites. Besides, results showed that the band gap was reduced by approximately 50% when presenting one Cr3+ atom into the SrTiO3 system and particularly positioned at Sr sites. Interestingly, substituting Ti site by Cr3+ led to eliminating the band ga
... Show MoreDiabetes distress (DD), an emotional burden that does not meet the diagnostic criteria for major depressive disorder, has gained attention in the diabetes literature. It was to evaluate the impact of diabetes education among psychological distress in type 2 diabetes patients.
A cross-sectional study was conducted between November 1, 2024, and March 1, 2025, at the Endocrine and diabetes center in Baghdad City, Iraq, tar
In this study, the mechanical properties of an epoxy and unidirectional woven carbon with fiberglass composite were experimentally investigated. When preparing the composite samples, American Society for Testing and Materials (ASTM)standard was used. Tensile, impact and flexural test were conducted to investigate the mechanical properties of the new produced epoxy Unidirectional Woven Carbon and Epoxy Fiberglass composites. The outcome showed that the strength of the produced samples increased with the increase in the number of unidirectional woven carbon layers added. Two methods were utilized: (1) woven carbon composite with glass fiber (2) woven carbon composite). The two methods of composite were compared with each other. The resul
... Show MoreThe removal of COD from wastewater generated by petroleum refinery has been investigated by adopting electrocoagulation (EC) combined with adsorption using activated carbon (AC) derived from avocado seeds. The process variables influencing COD removal were studied: current density (2–10 mA/cm2), pH (4–9), and AC dosage (0.2–1 g/L). Response surface methodology (RSM) based on Box–Behnken design (BBD) was used to construct a mathematical model of the EC/AC process. Results showed that current density has the major effect on the COD removal with a percent of contribution 32.78% followed by pH while AC dosage has not a remarkable effect due to the good characteristics of AC derived from avocado seeds. Increasing current density gives be
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