763 research outputs found

    An Adaptive Fuzzy based FEC Algorithm for Robust Video Transmission over Wireless Networks

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    Forward Error Correction (FEC) is a commonly adopted mechanism to mitigate packet loss/bit error during real-time communication. An adaptive, Fuzzy based FEC algorithm to provide a robust video quality metric for multimedia transmission over wireless networks has been proposed to optimize the redundancy of the generated code words from a Reed-Solomon encoder and to save the bandwidth of the network channel. The scheme is based on probability estimations derived from the data loss rates related to the recovery mechanism at the client end. By applying the adaptive FEC, the server uses the reports to predict the next network loss rate using a curve-fitting technique to generate the optimized number of redundant packets to meet specific residual error rates at the client end. Simulation results in the cellular system show that the video quality is massively adapted to the optimized FEC codes based on the probability of packet loss and packet correlation in a wireless environment

    Detecting Sticky Costs in Iraqi Industrial Companies an Empirical Study of a Sample of Iraqi Companies Registered on Iraq Stock Exchange

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    Purpose: This research aims to reveal the sticky costs in Iraqi joint stock companies.   Theoretical framework: Sticky costs refer to the costs that increase with the increase in revenues by a greater amount than their decrease in exchange for a similar decrease in revenues. To manage cost, it is important to understand and know the behavior of cost.   Design/methodology/approach: This research uses inductive and descriptive analytical methods that is commonly used in applied and field studies on accounting and management issues, as well as in literature and empirical studies to verify research proposals. This study adopted multiple logarithmic linear regression analysis estimated by ordinary least squares (OLS) to examine asymmetrical behavior of selling costs, general and administrative costs, and costs of goods sold individually and collectively (total costs) for a sample (101) of published lists of Iraqi joint stock companies registered in Iraqi Stock Exchange for the period 2010-2019.   Findings: The results showed that sticky behavior of selling and general and administrative costs and their components is a common phenomenon in cost behavior of Iraqi joint stock companies during the study period, while costs of goods sold, and total costs are not. The latter may have been showing anti-sticky behavior.   Research, Practical & Social implications: Our work contrasts the conventional model of cost behaviour, in which costs move proportionately with changes in activity, with an alternative model, in which sticky costs emerge. This is because managers consciously shift the resources devoted to activities.   Originality/value: The sticky cost research that has been done in relation to the initial sticky cost research, particularly in industrialised nations like the UAS, Uk, and Canada, is the main emphasis of this study. Future research will take into account how sticky research is developing in any other nations, which could expand our understanding of sticky cost research as a whole

    The Role of Green Activity-Based Costing in Achieving Sustainability Development: Evidence From Iraq

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    Purpose: This study aimed to assess the effects of applying green activity-based costing (GABC) on the Sustainability Development of companies.   Theoretical framework: The theoretical framework included highlight on environmental issues, and the role of Modern methods of Cost and managerial accounting in reducing the harmful effects of industrial waste.   Design/methodology/approach: there are variety of reasons to carry out the study; including regulatory compliance, sustainable consumption, public perception, potential competitive advantages, and the impact of Sustainability Development on economic performance, stakeholders are urging or requiring organizations to be more ecologically conscious with regard to their products and operations. In order to accomplish the study's goals, it was implemented at the Basra Oil Refinery and based on actual data from the study sample's activity. method was relied upon distribution of costs based on green activity, the identification of its effects on the facility's Sustainability Development, and the creation of a model for the use of GABC.   Findings: According to the results of the experimental study, the study's findings that GABC may be used to assign expenditures based on green activity and to show how it affects both economic and Sustainability Development.   Research, Practical & Social implications: Because all manufacturing and consumption activities have some sort of negative impact on the environment during the creation, use, and disposal phases of their respective value chains, environmental management issues have recently been linked to the economy.   Originality/value: The research value of our current study, by employ modern methods of commissioning accounting in Iraqi manufacturing companies

    The Effect of Tharthar-Tigris Canal on the Environmental Properties of the Tigris River Northern Baghdad, Iraq

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    هذه الدراسة تعتبر الأولى من نوعها بعد العام 2003. صُممت من اجل هدفين: الأول توضيح تأثير التغيرات الموسمية في مؤشرات الماء الفيزيائية والكيميائية لقناة الثرثار- دجلةفضلا عن نهر دجلة والثاني تقييم مدى تأثير القناة على بعض الخصائص البيئية للنهر عند منطقة الدراسة. جمعت عينات الماء شهريا للفترة من كانون الثاني الى كانون الأول 2020. تم دراسة تسعة عشر مؤشراً بيئيا شمل درجات حرارة الماء والهواء والكدرة والتوصيلية الكهربائية والملوحة والاوكسجين الذائب ونسبة الاشباع للأوكسجين والمتطلب الحيوي للأوكسجين والاس الهيدروجيني والعسرة الكلية والكالسيوم والمغنيسيوم والكبريتات ومجموع المواد الصلبة الذائبة ومجموع المواد الصلبة العالقة والقاعدية الكلية والبيكاربونات والنترات والفوسفات. بينت النتائج ان مياه النهر والقناة تتأثر بدرجة حرارة الهواء وانها جيدة التهوية وتميل نحو القاعدية بدرجة طفيفة جدا. كما ان الاوكسجين تجاوز نسبة الاشباع مرات عديدة وان المتطلب الحيوي للأوكسجين لم يتجاوز درجة 5 ملغم/لتر. بينت الدراسة أيضا ان القيم العالية للتوصيلية وللملوحة وللمواد الصلبة الذائبة وللعسرة الكلية وللكالسيوم وللكبريتات للقناة زادت من قيمها في نهر دجلة بعد الالتقاء مباشرة بينما القيم الواطئة للكدرة وللمواد الصلبة العالقة وللقاعدية الكلية وللبيكاربونات للقناة قللت من قيمها في النهر أسفل منطقة الالتقاء مباشرة. عموماً يمكننا ان نستنتج ان ذراع الثرثار يؤثر بنهر دجلة من خلال زيادة او نقصان الخصائص الفيزيوكيمياوية للنهرضمن منطقة الدراسة.The present study is considered the first on this sector of the Tigris River after 2003. It is designed for two aims, the first is to demonstrate the seasonal variations in physicochemical parameters of Tharthar-Tigris Canal and Tigris River; the second is to explain the possible effects of canal on some environmental properties in the Tigris River. Water samples were being collected monthly. Six sampling sites were selected, two on Tharthar Canal and four along the Tigris River, one before the confluence as a control site and the others downstream the confluence with the canal. For a period from January to December 2020, nineteen physicochemical parameters were investigated including air and water temperature, turbidity, electrical conductivity, salinity dissolved oxygen, percent oxygen saturation, biological oxygen demand, pH, total hardness, calcium, magnesium, sulphate, total dissolved solids, total suspended solids, total alkalinity, bicarbonate, nitrate and phosphate. The results showed that air and water temperatures were close in both Tigris and canal. The waters were well aerated, slightly alkaline and over saturation was recorded several times, while biological oxygen demand values did not exceed 5 mg/L along study period. The high values of conductivity, salinity, total dissolved solids, total hardness, calcium and sulphate ions in Tharthar water increased in the Tigris River below the confluence. Whereas, the low values of turbidity, TSS, total alkalinity and bicarbonate in the arm diluted in the main river. It has been concluded that Tharthar Canal affected the Tigris River by either increasing or diluting of the Tigris chemical components

    Composition and Characteristic of the Surficial Sediments in the Southern Corniche of Jeddah, Red Sea Coast

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    This work discusses the composition and characteristic of the surficial sediments in the southern corniche of Jeddah, Saudi Red Sea coast, in an attempt to infer the surficial distribution pattern of minerals and provenance of sediments. Twenty-six superficial sediments samples were collected from backreef and forereef areas and were analyzed for grain size, CaCO3 content, and mineralogy. The textural of grain size range from gravel to mud fraction. The mud-dominated substrates (<63 µm) occur generally in the back-reef area near the shoreline (sheltered area) and in the lagoon. Gravel rich-sediments are mostly found in forereef regions. The highest content of aragonite and Mg-calcite occur in the forereef area, probably because to suitability the forereef region for chemical and biochemical precipitation of these minerals. High Mg-calcite and Dolomite are low in both the regions. The pyrite occurs in lagoon; this indicates the reductive conditions in this part. However, on the contrary the percentage of carbonate minerals were low in the backreef-flat area, which could be attributed to the supply of non-carbonate terrigenous materials. The terrigenous material contains quartz, k-feldspar, plagioclase and amphibole minerals and are dominant in backreef-flat area with averages of 12.7%, 7.13%, 2.93% and 0.65%, respectively. Their abundance could be attributed to the supply of terrigenous materials by Aeolian deposits and intermittent Wadis

    Comparative Study on Electronic, Emission, Spontaneous Property of Porous Silicon in Different Solvents

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    Luminescent porous silicon (Psi) fabricated by simple chemical etching technique in different organic solvents was studied. By quantifying the silicon wafer piece, optical properties of the Psi in solutions were investigated. Observation shows that no photoluminescence light of Psi in all solvents is emitted. Morphology of Psi in different solvents indicates that the structure and distribution of Psi are differently observed. Particles are uniformly dispersive with the sizes around more or less 5–8 nm. The crystallographic plane and high crystalline nature of Psi is observed by selected area diffraction (SED) and XRD. Electronic properties of Psi in solutions are influenced due to the variation of quantity of wafer and nature of solvent. Influence in band gaps of Psi calculated by Tauc’s method is obtained due to change of absorption edge of Psi in solvents. PL intensities are observed to be depending on quantity of silicon wafer, etched cross-section area on wafer surface. Effects on emission peaks and bands of Psi under temperature annealing are observed. The spontaneous signals of Psi measured under high power Pico second laser 355 nm source are significant, influenced by the nature of solvent, pumped energy, and quantity of Si wafer piece used in etching process

    Polycyclic Aromatic Hydrocarbons in Some Fishes from the Iraqi Marine Waters

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    This study represent the concentrations of 16 PAHs in 12 of commercial fish species (Euryglossa orientalis , Acanthopagrus araticus , Epinephelus coioides , Chirocentrus dorab , Scomberoidescommersonnianus , Scomberoides lysan , Otolithes ruber , Alepes diedaba , Tenualosa ilisha , Parastromateus niger , Pampus  argentetus , Ablennws hians ) . which were collected from the coastal area of the of Iraqi marine water during 2015. The analysis of Polycyclic Aromatic Hydrocarbons (PAHs) in fish muscles were determined using HPLC to identify the sources of PAHs, The total concentration of PAHs in fishes ranged between (0.432) ng/g dry weight in P. niger and (14.939) ng/g dry weight in  T. ilisha muscles . When we calculated the ratio of (Flouranthene to Pyrene)  and the ration of (Phenanthrene to Anthracene) and ratio of low molecular weight to high molecular weight of PAHs and the ration of Anthracene to (Anthracene + Phenanthrene ) and the ration of Benzo[a]anthracene to (Benzo[a]anthracene+ Chrysene), it is showed that the PAHs origin in fishes were Pyrogenic and Petrogenic . T. ilisha showns high ability to accumulate PAHs compounds  like Fluorene , Anthracene, Acenaphthene and Phenanthrene in muscles compared with other fishes ,  there was different ability of fish to accumulate  the PAHs from surrounded environments  . Keywords: PAHs compounds, HPLC, fishes, Iraqi marine water

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    System Architecture of a Proactive Intelligent System to Monitor Health of Older Adults Living Alone

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    Worldwide improvements in the quality of life highlight immense need to have a remote health monitoring system that can provide critical biomedical data. This paper presents a low-cost health monitoring system, forming part of the Internet of Things (IoT), which aims at continuous, 24/7 monitoring of elderly people and disabled people. The system is implemented with a variety of sensors, for example, temperature, heart rate, and movement measurements, to observe a person’s status. Doctors may also prescribe this system with a specific number and type of sensor, depending on a patient’s condition. In a case study, three sensors measured the status of a person during the day. The measurements reflected the actions of the person as he/she relaxed or was active, in addition to monitoring his/her state of health. The observed data were recorded in a database that can be displayed by authorized caregivers. Results witnessed the efficacy of the proposed system. The proposed system finds enormous potential in giving remote healthcare facilities, especially to unaccompanied older adults

    The Effect of AL-Tharthar Canal on the Zooplankton Composition and Diversity in the Tigris River

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    This study is considered the first in this sector of Tigris River after 2003, to evaluate the effect of Tharthar Canal on the composition and diversity of zooplankton in Tigris River. Six sampling sites were selected; two on the Tharthar canal and four sites along the Tigris River, one before the confluence as a control site and the others downstream the confluence. One hundred thirty-four taxa of zooplankton were recorded in this study, 129 taxa in Tigris River ,76 taxa in Tharthar Canal as well and 96 taxa shared between river and canal. The high value of zooplankton density in Tharthar Canal increased the density of Tigris River from 307989 Ind./m3 in site 1 upstream the confluence to 371427 Ind./m3 in site 4 immediately downstream the confluence. Also, the mean values of richness index, evenness index and diversity index decreased from 7.46, 0.69 and 2.40 bit/Ind. before the confluence to 6.46, 0.61 and 2.08 bit/Ind. after the confluence, respectively. Furthermore, the highest similarity percentage was between sites 1 and 6 reached 84.28% while, the lowest percentage was between sites 1 and 2 reached 65.97%. The highest value for the constancy index was 24 in site 6
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