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.
The problem of water scarcity is becoming common in many parts of the world, to overcome part of this problem proper management of water and an efficient irrigation system are needed. Irrigation with a buried vertical ceramic pipe is known as a very effective in the management of irrigation water. The two- dimensional transient flow of water from a buried vertical ceramic pipe through homogenous porous media is simulated numerically using the HYDRUS/2D software. Different values of pipe lengths and hydraulic conductivity were selected. In addition, different values of initial volumetric soil water content were assumed in this simulation as initial conditions. Different value
... Show MoreThe concrete industry consumes millions of tons of aggregate comprising of natural sands and gravels, each year. In recent years there has been an increasing trend towards using recycled aggregate to save natural resources and to produce lightweight concrete. This study investigates the possibility of using waste plastic as one of the components of lead-acid batteries to replace the fine aggregate by 50 and 70% by volume of concrete masonry units. Compared to the reference concrete mix, results demonstrated that a reduction of approximately 32.5% to 39.6% in the density for replacement of 50% to 70% respectively. At 28 days curing age, the compressive strength was decreased while the water absorption increased by increas
... Show MoreTwo samples of (Ag NPs-zeolite) nanocomposite thin films have been prepared by easy hydrothermal method for 4 hours and 8 hours inside the hydrothermal autoclave at temperatures of 100°C. The two samples were used in a photoelectrochemical cell as a photocatalyst inside a cell consisting of three electrodes: the working electrode photoanode (AgNPs-zeolite), platinum as a cathode electrode, and Ag/AgCl as a reference electrode, to study the performance of AgNPs-zeolite under dark current and 473 nm laser light for water splitting. The results show the high performance of an eight-hour sample with high crystallinity compared with a four-hour sample as a reliable photocatalyst to generate hydrogen for renewable energies.
Zinc Oxide (ZnO) is considered as one of the best materials already used as a window layer in solar cells due to its antireflective capability. The ZnO/MgF2 bilayer thin film is more efficient as antireflective coating. In this work, ZnO and ZnO/MgF2 thin films were deposited on glass substrate using pulsed laser deposition and thermal evaporation deposition methods. The optical measurements indicated that ZnO thin layer has an energy gap of (3.02 eV) while ZnO/MgF2 bilayer gives rise to an increase in the energy gap. ZnO/MgF2 bilayer shows a high energy gap (3.77 eV) with low reflectance (1.1-10 %) and refractive index (1.9) leading to high transmittance, this bilayer could be a good candidate optical material to improve the performance
... Show MoreIn this paper, a novel flow control strategy which is the inlet throttled pump was used to design an angular velocity control system for rotary actuator. Inlet throttled systems have good performance in addition to their high efficiency compared to traditional valve controlled systems. The flow in the proposed system is adjusted by a valve that is positioned at the pump inlet with the purpose of reducing the energy loses across the valve. This regulated flow is used then to control the actuator angular velocity. The system was modeled and the open loop stability and performance were studied. In order to improve the system performance, Robust-Proportional-Integral-Derivative (RPID) and structured singular value (M@#@) controllers have been d
... Show MorePID (proportional-integral-derivative) and Mu controllers are widely used in electro-hydraulic servo systems due to their effectiveness and ease of implementation. This paper explores using particle swarm optimization (PSO) for tuning traditional and robust PID controllers, along with D-K iteration for Mu controller tuning. Three controller types: conventional PID (CPID), robust PID (RPID), and structured singular value controllers are developed, while analyzing multiplicative uncertainty with six uncertain coefficients. Their findings indicated that both PID (CPID and RPID) and Mu controllers maintained system stability. Notably, the Mu controller can handle coefficient uncertainty without a pure integral term, while the RPID controller de
... Show MoreAlumina thin films have significant applications in the areas of optoelectronics, optics, electrical insulators, sensors and tribology. The novel aspect of this work is that the homogeneous alumina thin films were prepared in several stages to generate a plasma jet. In this paper, aluminium nanoparticles suspended in vinyl alcohol were prepared using exploding wire plasma. TEM analysis was used to determine the size and shape of particles in aluminium and vinyl alcohol suspensions; the TEM images showed that the particle size is 17.2 nm. Aluminium/poly vinyl alcohol (Al/PVA) thin films were prepared using this suspension on quartz substrate by plasma jet technique at room temperature with an argon gas flow rate of 1 L/min. The Al/PV
... Show MoreMetoprolol is a β1 adrenergic blocker used in treatment of heart diseases. Metoprolol (100mg) tablets was formulated as a modified release oral system utilizing the concept of bilayer system, first layer contained (30mg) as immediate release and the other (70mg) in the sustained release matrix. The immediate release layer consisted of lactose or microcrystalline cellulose as diluents with sodium starch glycolate or sodium croscarmellose as disintegrants. The result showed that the layer contains microcrystalline cellulose and 2% sodium starch glycolate gave disintegration time similar to that of conventional metoprolol tartrate tablet. This result was subjected in the subsequent preparation of the bilayer tablet. The
... Show MoreBackground: The stethoscope is a tool that doctors use daily in the examination of patients and it can take part in the transmission of health care-associated infections. In a single day it may come in direct contact with multiple patients and the intra hospital environment may be contaminated by various type of bacteria and possibly transmit to others.
Objective:- The study was to know the attitude and knowledge about the stethoscope hygiene behavior among physicians and to determine the types of bacterial agents that can contaminate stethoscopes.
Type of the study: The study was a cross-sectional study
Metho
... Show MoreObjective(s): to determine the effectiveness of instruction intervention upon multipara women's practices to
control stress incontinence.
Methodology: A quasi-experimental study was carried out from (2nd) April, 2010 to 15th June, 2010. Nonprobability
(purposive sample) of (60) multiparous women was selected from Baghdad Teaching Hospital and AlElwia
Maternity Teaching Hospital in Baghdad city, the sample was divided into two groups (30) women were
considered as a study group, and another (30) were considered as the control group. An instructional intervention
was applied on the study group, while the intervention was not applied on control group. A questionnaire was
resolve as a tool of data collection to suit the p