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.
Sera samples were collected from 60 children aged 4-60 months, all were clinically and serologically proven cases of visceral leishmaniasis, as well as from 10 healthy children, all were seronegative with no history of parasitic infection who serve as a control during the study. Serum total protein and albumin were measured and compared between the control and visceral leishmaniasis patients. Serum protein profiles have been investigated using the conventional sodium dodecyl sulphate – polyacrylamide gel electrophoresis (SDS-PAGE). Serum of control group showed the specific protein pattern with five protein bands, while serum protein profile in visceral leishmaniasis pat
... Show MoreAs a result of the development and global openness and the possibility of companies providing their services outside their spatial boundaries that were determined by them, and the transformation of the world due to the development of the means of communication into a large global market that accommodates all products from different regions and of the same type and production field, competition resulted between companies, and the race to obtain the largest market share It ensures the largest amount of profits, and it is natural for the advertising promotion by companies for their product to shift from an advertisement for one product to a competitive advertisement that calls on the recipient to leave the competing product and switch to it
... Show MoreMutans streptococci (MS) are a group of oral bacteria considered as the main cariogenic organisms. MS consists of several species of genus Streptococcus which are sharing similar phenotypes and genotypes. The aim of this study is to determine the genetic diversity of the core species of clinical strains of Streptococcus mutans, Streptococcus sobrinus and Streptococcus downei by using repitative extragenic palindromic (REP) primer. The DNA of the clinical strains of S. mutans (n=10), S. sobrinus (n=05) and S. downei (n=04) have been employed in the present study, which have been previously isolated from caries active subjects. The DNA of the clinical and reference strains was
... Show MoreFlexible joint robot (FJR) manipulators can offer many attractive features over rigid manipulators, including light weight, safe operation, and high power efficiency. However, the tracking control of the FJR is challenging due to its inherent problems, such as underactuation, coupling, nonlinearities, uncertainties, and unknown external disturbances. In this article, a terminal sliding mode control (TSMC) is proposed for the FJR system to guarantee the finite-time convergence of the systems output, and to achieve the total robustness against the lumped disturbance and estimation error. By using two coordinate transformations, the FJR dynamics is turned into a canonical form. A cascaded finite-time sliding mode observer (CFTSMO) is construct
... Show MoreWhenever, the Internet of Things (IoT) applications and devices increased, the capability of the its access frequently stressed. That can lead a significant bottleneck problem for network performance in different layers of an end point to end point (P2P) communication route. So, an appropriate characteristic (i.e., classification) of the time changing traffic prediction has been used to solve this issue. Nevertheless, stills remain at great an open defy. Due to of the most of the presenting solutions depend on machine learning (ML) methods, that though give high calculation cost, where they are not taking into account the fine-accurately flow classification of the IoT devices is needed. Therefore, this paper presents a new model bas
... Show MoreIncreasing the power conversion efficiency (PCE) of silicon solar cells by improving their junction properties or minimizing light reflection losses remains a major challenge. Extensive studies were carried out in order to develop an effective antireflection coating for monocrystalline solar cells. Here we report on the preparation of a nanostructured cerium oxide thin film by pulsed laser deposition (PLD) as an antireflection coating for silicon solar cell. The structural, optical, and electrical properties of a cerium oxide nanostructure film are investigated as a function of the number of laser pulses. The X-ray diffraction results reveal that the deposited cerium oxide films are crystalline in nature and have a cubic fluorite. The field
... Show MoreThe electrospun nanofibers membranes have gained considerable interest in water filtration applications. In this work, the fabrication and characterization of the electrospun polyacrylonitrile-based nonwoven nanofibers membrane are reported. Then, the membrane's performance and antifouling properties were evaluated in removing emulsified oil using a cross flow filtration system. The membranes were fabricated with different polyacrylonitrile (PAN) concentrations (8, 11, and 14 wt. %) in N, N-Dimethylformamide (DMF) solvent resulted in various average fiber sizes, porosity, contact angle, permeability, oil rejection, and antifouling properties. Analyses of surface morphology of the fabricated membranes before and after oil removal revealed
... Show MoreFlying 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
... Show More