Author Archives: Jihan Jihan

تهدف الدراسة الى بيان أثر القياس والإفصاح المحاسبـي وفق متطلبات المعيار المحاسبـي الدولي (– )IAS8
السياسات المحاسبـية والتغيرات في التقدير ات المحاسبـية والأخطاء- في تعزيز جودة التقارير المالية، ولتحقيق أهداف
الدراسة واختبار فرضياتها تم الاعتماد على استمارة الاستبانة، إذ تم استطلاع اَراء الأكاديميين والمحاسبـين القانونيين
والمحاسبـين العاملين في الشركات في مدينة أربيل حول الموضوع، وتم اختيار ( )210فرداً منهم. وقد اعتمدت
الدراسة على أسلوب التحليل الإحصائي الوصفي وتحليل متغيرات الدراسة واختبار فرضياتها باستخدام برنامج
الحزمة الإحصائية للعلوم الاجتماعية ( .)SPSSوقد توصلت الدراسة الى مجموعة من الاستنتاجات: أهمها إن
القياس والافصاح المحاسبي في القوائم المالية وفقاً لما يتطلبه المعيار المحاسبي الدولي ( )IAS8يخدم مستخدمى هذة
التقارير لإنه يدل على العرض العادل لمحتويات هذه القوائم ويساعد على فهم الأداء المالي، وسيكون لكل ذلك تأثير
كبير في تحسين قرارت المستخدمين، لإن المعلومات المحتواه في القوائم المالية تعد المصدر الاساس لإي قرار يتخذ من
قبل المستخدم، وإن الهدف الاساس لكافة أنواع الافصاح هو اظهار المعلومات المحاسبية الملائمة في القوائم المالية
للمستخدمين وذلك لمساعدتهم في اتخاذ قرارات صحيحة. يوصى الباحث الوحدات الاقتصادية في إقليم كوردستان
بضرورة إعداد وعرض التقارير المالية وفق متطلبات المعيار المحاسبي الدولي ( )IAS 8المتعلق السياسات المحاسبية
والتغيرات في التقديرات المحاسبية والأخطاء كي تكون المعلومات الواردة في التقارير المالية بدرجة عالية من الدقة
والشفافية التي بدورها تساعد مستخدمي التقارير المالية على اتخاذ القرارات الصائبة

Re-vibration, which is the process of repeating the operation of vibration of fresh concrete after a time interval, may be useful to enhance the mechanical properties of concrete (compressive strength, tensile strength, flexural strength, and modulus of elasticity), and also to get the maximum applied load, first crack load, deflection at mid span, stiffness and strain, particularly when successive layers of fresh con[1]rete were placed and the upper layer of fresh concrete was partially hardened. After a period of time, the aggregate particles are rearranged by the re-vibration process, and any trapped water is removed, potentially enhancing the concrete's compressive and tensile strengths. The use of re-vibration can help to remove plastic shrinkage cracks for exposed concrete. The amount of time that re-vibration lasts has a big impact. Using the re-vibration technique in construction of structural members is expected to improve the structural properties of the beams, and cracking. The effect of the waiting time before re-vibration must be investigated and time duration of vibrations on the structural response of flexural reinforced concrete beams to establish and verify the best process to apply this technique. The purpose of this study is to examine the impact of waiting time before re-vibration. and variable time duration for vibration and re-vibration operation of structural response for flexural reinforced concrete beams and using Ordinary Portland Cement-type 1, with w/c ratio of 0.4, and a greater number of re-vibration time lag intervals ranging from half an hour to two hours to evaluate the impact of re-vibration on the mechanical properties of concrete with different time duration of vibrations ranging from 15 to 60 seconds. The experimental schedule includes a total of 28 twenty-eight rectangular rein[1]forced concrete beams of dimension (125 mm x 250 mm) and length of 1500 mm was prepared for this work. Which were classified into seven groups Each group includes four samples. Beams for group (A, B, C, D, E and F) reinforced with longitudinal top reinforcement of (2ø10mm) and bottom reinforcement of (2ø12mm) with transvers reinforcement (Stirrups) ø12mm all over the beams except group F which are without transverse reinforcement and group G is without longitudinal and transverse reinforcement. Additionally, 144 cylinders with dimensions of 300 mm in height and 150 mm in diameter were utilized to evaluate the concrete's compressive and tensile strengths. After 56 days, these samples were analyzed in an attempt to study the impacts of vibration, and the effect of re-vibration delay and vibration duration on the development of concrete strength. The results have shown that the mechanical properties of concrete, ultimate load, first crack load and deflection at mid-point with various time duration and re- vibration techniques was increased for the 1st one hour and re-vibrated for 45 seconds time duration. After that for waiting time 1.5 and 2 hours and re-vibrated for 60 seconds was decreased.

Emerging fifth-generation mobile communication (5G) networks require high reliability, low latency, enhanced network capacity, and robust security. Managing Radio Access Network (RAN) infrastructure resources is challenging. Mobile service providers use Network Slicing (NS) to merge multiple services into an integrated 5G infrastructure. NS incorporates Wireless Network Virtualization (WNV) to smoothly separate services and efficiently allocate resources, ensuring optimal infrastructure utilization and network separation. However, WNV enables virtual management of NS, but the 5G network struggles to support end-user devices, causing delays in network slice selection and meeting modern telecommunications needs.
This thesis proposes a new NS architecture using virtualization to dynamically manage service selection and revenue between users and virtual operators in the 5G architecture. The virtual 5G RAN architecture includes Infrastructure Providers (InPs) and Mobile Virtual Network Operators (MVNO), serving hundreds of User Equipment (UEs). The architecture comprises sub-systems, including a wireless air-interface system, an economic system, and optimization algorithms. A new mathematical model is derived to introduce dynamic Inter-User Interference (IUI) and calculate a realized UE channel gain. In addition, integrating an economic model allows comprehensive cost and benefit analysis. The complexity of dynamic resource allocation necessitates a dual-pairing approach, pairing UEs with MVNOs and distributing InP resources to UEs through pre-selected MVNOs. For this instance, Matching Game (MG) and Particle Swarm Optimization (PSO) algorithms are introduced to optimize UE resource allocation while maximizing revenue for InPs and enhancing user throughput.
Simulation outcomes demonstrate the robustness of both algorithms in cost optimization and improved user throughput. The MG algorithm generates revenue by accurately matching user demands, while the PSO algorithm
V
prioritizes equitable resource distribution and offers lower prices. Both algorithms show a similar increase in convergence time as the number of UEs rises, stabilizing around 100 iterations for 300 UEs. PSO demonstrates faster convergence in 30 seconds compared to the MG's 45 seconds. In MG, the establishment of users reaches 98%, indicating a high user admission rate, and with PSO, the user engagement comes to %92. The study emphasizes the importance of considering WNV in 5G networks for resource and revenue optimization in the virtual RAN.