Digital Commons Network^™

Artificial Intelligence Assets And Training Data Under Ifrs: Challenges And Application Prospects In Iraq, Sadiq Hadi Mohi Al-Mansouri, Farqad Mohammed Bakr, Ahmed Najah Hadi

AUIQ Humanities and Social Sciences

This research aims to address the accounting gap arising from the inadequacy of IFRS, particularly IAS 38, to accommodate the nature of artificial intelligence assets and training data, within the context of emerging economies with a specific application in Iraq. The study adopts a mixed-methods approach (quantitative and qualitative), including a survey of 178 accounting and auditing professionals, academics, and technical experts in Iraq, as well as a case study on the Bank of Baghdad. Results reveal a clear methodological gap in IAS 38 (mean perception 4.04/5), high practical challenges (4.29/5) – most notably the difficulty of distinguishing between research …

La Protection Des Droits Fondamentaux Par Le Conseil D'État Du Liban, Hassan-Tabet Rifaat

Proche-Orient, Études juridiques

No abstract provided.

Les Mécanismes De Protection De La Liberté De Conscience Dans Un État Multi‑Communautaire : L'Exemple Libanais, Pierre Gannagé

Proche-Orient, Études juridiques

No abstract provided.

الإجتهاد اللبناني, Poej

Proche-Orient, Études juridiques

No abstract provided.

La Législation Spéciale Sur Le Centre Commercial De La Ville De Beyrouth, Antoine Moarbès

Proche-Orient, Études juridiques

No abstract provided.

Étude D'Une Attitude Politique : Analyse Du Comportement De L'Éditorialiste "Libanius" Du Journal "Le Réveil" Face Au Rôle De La F.D.A. Au Liban (Avril 1977 – Décembre 1980), Christiane Gezrawi

Proche-Orient, Études juridiques

No abstract provided.

Droit Des Sociétés Et Droit Des Étrangers En Arabie-Saoudite, Au Koweït Et Aux Émirats Arabes Unis, Abdul‑Hamid Ahdab

Proche-Orient, Études juridiques

No abstract provided.

Les Rapports Du Droit Et Des Mœurs : À Propos Des Réformes Françaises Du Droit De La Famille, Catherine Labrusse

Proche-Orient, Études juridiques

No abstract provided.

Le Point De Départ Du Délai Du Recours Pour Excès De Pouvoir À La Suite D'Une Déclaration D'Utilité Publique En Droit Libanais, Elias Haswany

Proche-Orient, Études juridiques

No abstract provided.

Réflexions Sur La Fonction Publique Libanaise, Michel Tabet

Proche-Orient, Études juridiques

No abstract provided.

International Loan Agreements Techniques And The Lebanese Legal System, Michel Soumrani

Proche-Orient, Études juridiques

No abstract provided.

La Décentralisation Territoriale : Contribution À Un Débat Politique Et Administratif Fondamental, À Partir De L'Exemple Français, A.-H. Mesnard

Proche-Orient, Études juridiques

No abstract provided.

La Protection Internationale Du Réfugié Et Le Monde Arabe, Juan Amurategui

Proche-Orient, Études juridiques

No abstract provided.

Hommage Au Doyen René Rodière, Michel Soumrani

Proche-Orient, Études juridiques

No abstract provided.

Les « Bureaux De La Fraternité Arabe » Et La Convention De Vienne Sur Les Relations Diplomatiques, Nabil Maamari

Proche-Orient, Études juridiques

No abstract provided.

Protective Assembly For Meter Enclosure, Daniel Van Epps

Defensive Publications Series

A protective assembly for a utility meter is disclosed. The protective assembly may be implemented in multiple embodiments. In a first embodiment, the protective assembly includes a multilayer film disposed on at least a portion of an existing meter cover. In a second embodiment, the protective assembly includes an additional cover positioned over the existing meter cover and a plurality of attachment bars configured to couple the additional cover to the existing meter cover. In a third embodiment, the protective assembly includes another additional cover coupled to the existing meter cover using adhesive pads, nuts, and screws. The disclosed embodiments …

Geometry-Conditioned Synthesis Of First-Person Visual Navigation Previews, D Shin

Defensive Publications Series

Systems and methods are described that can generate a predictive, first-person visual preview of a navigation route. A technique can involve conditioning a generative video synthesis framework with structured data, such as geometric and semantic information. This data, which may include three-dimensional pose graphs, depth information, and building footprints, can be used to constrain the synthesis to a physically plausible path. This approach can produce a topologically consistent preview that may be synchronized to a user's pace on a computing device (e.g., a smartphone, smart watch, or augmented reality glasses). The system can also render current conditions, like weather, and …

Amortizing Vocabulary Projection Cost With Deferred Batched Verification, Karan Yadav

Defensive Publications Series

Autoregressive decoding in machine learning models with large vocabularies can be limited by memory bandwidth, as the output projection matrix may be read from memory for each generated token. A described method can address this by introducing a multi-step decoding process that first speculatively generates a sequence of draft tokens by scoring only a small, dynamic subset of the full vocabulary, while the full model body is still executed at every step.

Subsequently, a deferred, batched verification phase may validate the drafted tokens by computing full-vocabulary distributions for the entire sequence in a single operation. This approach can amortize the …

Constraint-Preserving Rail Aggregation For Routing And Spectrum Assignment In Multi-Fiber Optical Networks, Anonymous

Defensive Publications Series

A path computation method is described for optical networks in which adjacent nodes are joined by two or more parallel fiber pairs, called rails. Parallel rails are collapsed into an aggregate edge only where a node connectivity matrix certifies that the grouped rails are interchangeable for the ingress to egress transition at issue. Routing runs on the collapsed graph, and the aggregate is expanded into constraint-consistent subsets only along selected candidate routes and only at constrained nodes, partial connectivity being one such constraint. The resulting section path is feasible by construction, is validated for optical feasibility once per section rather …

Progressive Ophthalmic Lens With Boundary-Preserving Peripheral Distance Vision Correction And Dual-Parameter Aberration Redistribution, Yoel Shimo Arieli

Defensive Publications Series

A progressive addition ophthalmic lens system is disclosed that adds a Peripheral Distance Correction (PDC) profile in the lateral peripheral regions of the distance vision zone without altering the boundaries of the conventional zone geometry (distance zone, corridor and near zone) of the underlying progressive design. The PDC profile comprises a cylinder-correction component and, optionally, a mean-power-correction component, each varying with local aberration in the target zone. The displaced aberration is directed, in a fixed and predetermined manner, toward the lateral peripheral near vision zone, chosen for its greater tolerance for optical error and lower gaze usage. The profile transitions …

Aerial Threat Interception Via Dynamic And Rapidly Deployable Physical Barriers, Yoel Shimo Arieli

Defensive Publications Series

A modular counter-unmanned-aircraft system is disclosed for intercepting hostile drones with a physical net barrier, without relying on signal jamming or single-shot projectiles. In a swarm embodiment, at least two heavy-lift carrier UAVs flying a synchronized leader-follower formation, using RTK-GPS, suspend and tension a high-strength low-drag net (e.g., UHMWPE/Dyneema) with bottom stabilization weights, forming a moving aerial wall that may also be supported by an aerostat or powered through tethers. Detection combines an acoustic array with a directional parabolic microphone, optical AI tracking on a gimbal-mounted camera, and dynamic masking of the carrier UAVs' own signals. Interception strategies include a …

Apodized Chirped Cladding Grating For Uniform Thermal Load Distribution In High-Power Fiber Lasers (Mitigating Transverse Mode Instability), Yoel Shimo Arieli

Defensive Publications Series

A pump-coupling architecture is disclosed for high-power cladding-pumped fiber lasers to mitigate transverse mode instability (TMI) by flattening the longitudinal heat load. A continuous, longitudinally distributed diffraction grating is formed along the full pumped length of the outer surface of the inner cladding of a double-clad fiber, rather than at a single coupling point. Pump light launched at one end into the outer cladding is progressively coupled into the inner cladding. The local coupling coefficient A(z) is derived analytically by solving an inverse thermal-design problem: a target heat-generation profile is prescribed, here a spatially uniform one, and the required coupling …

Controlled-Release Polyvinyl Alcohol (Pva) Capsules For Pigment Paste Delivery Into Paints And Coating Agents, Yoel Shimo Arieli

Defensive Publications Series

Controlled-release capsule systems are disclosed for delivering pigment paste into coating agents such as paints and plasters, improving on prior-art capsules having a fixed-thickness, passively dissolving polyvinyl alcohol (PVA) wall. Dissolution is engineered through crosslinked, co-polymer-blended or grafted PVA films and can be made responsive to pH, temperature or mechanical shear, including two-phase delay-then-burst release. Capsule architectures include variable wall thickness within one capsule, surface-area-maximising geometries, multi-layer walls, engineered rupture points, capsule-in-capsule and two-component formats, microporous membrane walls and automation-compatible cylindrical formats. The dissolved wall can act as an active material in the coating, providing pigment dispersion, rheology modification, self-healing, …

Calculation Of Alpha-Decay Half-Lives Using A Numerical Approach, Daniel Suescún-Díaz, Rosemberg Gómez-Noguera, Diego Rasero-Causil

Karbala International Journal of Modern Science

This study introduces a numerical approach for estimating alpha-decay half-lives of alpha-emitting nuclei using a modified five-parameter Woods-Saxon potential. The radial Schrödinger equation is solved with the Numerov method to calculate the wave function and the barrier transmission probability, without relying exclusively on the WKB approximation. The calculations were performed for 398 nuclides taken from the NUBASE2020 database. Of these, 264 nuclides were used for the MWS5 parameter-adjustment stage, whereas the remaining 134 nuclides were reserved for an independent evaluation of the model. The results were compared with those obtained from two reference models: the modified Gamow-Like Model (MGLM) and …

Antioxidant, Anti-Tyrosinase, Anti-Elastase, And Anti-Collagenase Activities Of Propolis Extracts From The Stingless Bee Tetragonula Laeviceps (Smith, 1857), Tri Hadi Handayani, Dimas Andrianto, Sih Kahono, Pamungkas Rizki Ferdian, Raden Lia Rahadian Amalia, Muhamad Ridwan

Karbala International Journal of Modern Science

Stingless bees incorporate propolis into their nest as a structural and protective material. Information remains limited on how solvent fractionation affects the antioxidant and enzyme-inhibitory activities of propolis produced by Indo nesian Tetragonula laeviceps. This study examined a crude extract prepared with 70% ethanol together with the n- hexane, ethyl acetate, and water fractions obtained from it. The analysis comprised total phenolic content (TPC), total flavonoid content (TFC), three antioxidant assays (ABTS, CUPRAC, TBARS), and inhibition of tyrosinase, elastase, and collagenase. The largest TPC and TFC values were obtained from the ethyl acetate fraction, at 85.93 ± 1.28 mg GAE/g …

The Bg News October 21, 2026, Bowling Green State University

BG News (Student Newspaper)

The BGSU campus student newspaper. October 21, 2026. Volume 106-Issue 08.

Xenoliths In Meteorites: Insights Into The Dynamics Of Material Exchange Between Asteroids, J. Gattacceca, B. Devouard, L. Bonal, Y. Marrocchi, A. Greshake, R. Tartese, M. Gounelle, D. Auyang, C. Sonzogni, M. Hutson, Multiple Additional Authors

School of Earth, Environment, and Society Faculty Publications and Presentations

A minor fraction of meteorites contains xenoliths, that is, clasts that were formed on a different parent body than that of the host lithology. The occurrence of xenoliths is direct evidence for the exchange of material between asteroids, including exchanges between asteroids from the carbonaceous (CC) and non-carbonaceous (NC) reservoirs. Overall xenolith population statistics may therefore inform us about the dynamical mixing of these two asteroid reservoirs. Xenoliths are also intrinsically interesting because they may sample parent bodies that are not represented in the meteorite collection. In this work, we conducted a critical and exhaustive review of xenoliths described in …

Preparation Of Gleditsia Sinensis Polysaccharide Microemulsion And Their Hydrophobic Interactions With Quercetin, Xu Chenrui, Yao Qiuping, Deng Shenghui

Food and Machinery

[Objective] To investigate the formulation process of Gleditsia sinensis polysaccharide microemulsion and the hydrophobic interactions between the microemulsion and quercetin. [Methods] A pseudo -ternary phase diagram was drawn through compatibility experiments to optimize the formulation of the G.sinensis polysaccharide microemulsion. Based on the pyrene fluorescence probe technique, the effect of quercetin concentration on the I 1/I3 value in the microemulsion was examined to explore the hydrophobic and polar interactions between quercetin and the carrier in the G.sinensis polysaccharide microemulsion system. [Results] The prepared G.sinensis polysaccharide microemulsion was of the oil -in-water (O/W type ). The optimal formulation consisted of 35.4% …

Screening And Identification Of A Vibrio Parahaemolyticus -Antagonistic Fusion Weissella Confusa Y10-1 And Evaluation Of Its Bacteriostatic Activity, Yuan Baolong, Yi Han, Shen Naikun, Liang Ying, Tang Jiahao, Zhang Hongyan, Zhang Bin

Food and Machinery

[Objective] To isolate and screen lactic acid bacteria from the intestinal tract of marine fish with inhibitory activity against Vibrio parahaemolyticus and to investigate their antibacterial activity. [Methods] Using V.parahaemolyticus as the indicator bacterium, preliminary antibacterial screening was performed. The strain was identified through morphological, physiological, and biochemical characteristics as well as 16S rRNA gene sequence analysis. The antibacterial spectrum of the strain was determined, and the antibacterial stability, antibacterial mechanisms, and minimum inhibitory concentration (MIC ) of its cell -free supernatant (CFS ) were analyzed. [Results] A strain, Y10-1, showing strong antagonistic activity against V.parahaemolyticus was screened and identified …

Effects Of Microwave Decocting On Release Law Of Flavor Substances In Cod Soup, Zhang Chaomin, Li Xinxi, Feng Jianhui, Xu Yongxia

Food and Machinery

[Objective] To prepare cod soup using cod as the main raw material by microwave heating, with traditional boiling as the control, and to compare and analyze the effects of microwave decocting on the release law of flavor substances in cod soup. [Methods] Cod soup was processed at different durations (15,30,45, and 60 min ), followed by sensory evaluation. The changes in the contents of trichloroacetic acid (TCA )-soluble peptides, amino acid nitrogen, flavor nucleotides, organic acids, inorganic salt ions, and free amino acids in the soup were analyzed. [Results] The contents of TCA -soluble peptides, amino acid nitrogen, flavor nucleotides, …