Degree Of Reliability Research Articles

Novel Bayesian Inference-Based Approach for the Uncertainty Characterization of Zhang's Camera Calibration Method.

Camera calibration is necessary for many machine vision applications. The calibration methods are based on linear or non-linear optimization techniques that aim to find the best estimate of the camera parameters. One of the most commonly used methods in computer vision for the calibration of intrinsic camera parameters and lens distortion (interior orientation) is Zhang's method. Additionally, the uncertainty of the camera parameters is normally estimated by assuming that their variability can be explained by the images of the different poses of a checkerboard. However, the degree of reliability for both the best parameter values and their associated uncertainties has not yet been verified. Inaccurate estimates of intrinsic and extrinsic parameters during camera calibration may introduce additional biases in post-processing. This is why we propose a novel Bayesian inference-based approach that has allowed us to evaluate the degree of certainty of Zhang's camera calibration procedure. For this purpose, the a prioriprobability was assumed to be the one estimated by Zhang, and the intrinsic parameters were recalibrated by Bayesian inversion. The uncertainty of the intrinsic parameters was found to differ from the ones estimated with Zhang's method. However, the major source of inaccuracy is caused by the procedure for calculating the extrinsic parameters. The procedure used in the novel Bayesian inference-based approach significantly improves the reliability of the predictions of the image points, as it optimizes the extrinsic parameters.

Performance evaluation of five‐level packed U‐cell inverter and its fault‐tolerant variants

SummaryIn the power electronics industry, reliability is of utmost importance to manufacturers. Power semiconductor devices are extensively utilized in multilevel inverters (MLIs), which results in increased failure probability. MLI structures have a significant impact on the system's overall reliability. MLIs with a high degree of reliability reduce system maintenance costs and improve efficiency and the life of the entire system. This paper presents a comprehensive evaluation of five‐level packed U‐cell (PUC5) inverter, modified five‐level PUC (MPUC5) inverter, and their fault‐tolerant (FT) variants with respect to reliability, degree of fault tolerance, power loss and efficiency, and cost. A more accurate reliability evaluation method is used in this work in which failure rates of each component of inverter topologies under healthy and post‐fault conditions are calculated. Hence, this method provides more accurate reliability function of an MLI topology as compared to other methods in which failure rates are assumed to be same for all switches. Typhoon HIL‐402 emulator is used to demonstrate the FT capabilities of topologies in hardware‐in‐the‐loop (HIL) environments.

A novel immunogenic cell death-related genes signature for predicting prognosis, immune landscape and immunotherapy effect in hepatocellular carcinoma.

Immunogenic cell death (ICD) has emerged as a promising strategy to activate the adaptive immune response, modulate the tumor microenvironment (TME) and enhance the efficacy of immune therapy. However, the relationship between ICD and TME reprogramming in hepatocellular carcinoma (HCC) remains poorly understood. Transcriptional profiles and clinical spectrum of 486 HCC patients were obtained from TCGA and GEO databases. We utilized consensus clustering analysis to construct two distinct molecular subtypes and established an ICD-based scoring system (named ICD score) via WGCNA and LASSO Cox regression to predict the prognosis of the HCC cohort. Then we employed CIBERSORT and ESTIMATE methods to analyze the immune landscape of ICD score in HCC. Subsequently, the immunophenoscore (IPS) and tumor immune dysfunction and rejection (TIDE) analyses were performed to determine whether the ICD score could influence the immune therapeutic effect. Based on the ICD scoring system, a novel nomogram was generated to provide a numerical probability of HCC patients' overall survival (OS). We identified two independent ICD clusters (cluster A/B), and cluster B possessed a worse prognosis and higher immune cell infiltration. Using ICD scoring system, the HCC patients were divided into high- and low-ICD-score groups. Through integrative analyses, the high-ICD cohort owned advanced TNM stage, high pathologic grade and increased suppressive immune cell enrichment. We developed a nomogram containing the ICD score, demonstrating a high predictive accuracy with a C-index of 0.703. We further discovered that PSMD2 and PSMD14 could serve as ICD-associated prognostic biomarkers and therapeutic targets in HCC. The ICD score exhibits a high degree of reliability for predicting prognosis and may provide valuable guidance for the selection of immunotherapy for HCC patients. This novel scoring system enables the estimation of clinical immunotherapy response for HCC patients, offering new opportunities for personalized immunotherapy.

Development of a Graded Biodiversity Assessment (GBA) Index for the Assessment of the Biodiversity of Managed Natural Forests

The purpose of this research is to develop a Graded Biodiversity Assessment (GBA) index to provide an estimation of the biodiversity in managed natural forests. In order to facilitate the present project, parameters are performed, confirmed, and annotated for their use as GBA components, notably the wood stock, age, canopy density, regeneration existence, and aspect of the forest under study. These five parameters are easily retrieved from the standard forest management plans. To assist the application of this forest-specific GBA index, data for each of the five index components is coded in three biodiversity levels as per the original description, with group cut-offs of 0, 0.5, and 1. We compute the Consistency Index to quantify the degree of reliability of our selection of GBA components ξ (Ksi) of the Best-Worst Method (BWM). With the proposed GBA index, foresters canhave a new tool at their disposal, which can be used to drive decision making and determineforest regions with low or high biodiversity value, with five parameters that are common in the standard forest management plans.

The Efficacy of Multi-Period Long-Term Power Transmission Network Expansion Model with Penetration of Renewable Sources

The electrical energy demand increase does evolve rapidly due to several socioeconomic factors such as industrialisation, population growth, urbanisation and, of course, the evolution of modern technologies in this 4th industrial revolution era. Such a rapid increase in energy demand introduces a huge challenge into the power system, which has paved way for network operators to seek alternative energy resources other than the conventional fossil fuel system. Hence, the penetration of renewable energy into the electricity supply mix has evolved rapidly in the past three decades. However, the grid system has to be well planned ahead to accommodate such an increase in energy demand in the long run. Transmission Network Expansion Planning (TNEP) is a well ordered and profitable expansion of power facilities that meets the expected electric energy demand with an allowable degree of reliability. This paper proposes a DC TNEP model that minimises the capital costs of additional transmission lines, network reinforcements, generator operation costs and the costs of renewable energy penetration, while satisfying the increase in demand. The problem is formulated as a mixed integer linear programming (MILP) problem. The developed model was tested in several IEEE test systems in multi-period scenarios. We also carried out a detailed derivation of the new non-negative variables in terms of the power flow magnitudes, the bus voltage phase angles and the lines’ phase angles for proper mixed integer variable decomposition techniques. Moreover, we intend to provide additional recommendations in terms of in which particular year (within a 20 year planning period) can the network operators install new line(s), new corridor(s) and/or additional generation capacity to the respective existing power networks. This is achieved by running incremental period simulations from the base year through the planning horizon. The results show the efficacy of the developed model in solving the TNEP problem with a reduced and acceptable computation time, even for large power grid system.

Hydrogeochemical impact of Opalinus Clay system shown in migration lengths of uranium

Abstract. Models and simulations allow a prognosis of how processes in the geosphere might occur in the future by considering physical and chemical processes. They are the only way to test future scenarios and hypotheses and to evaluate how a repository site will develop over a period of a million years, e.g. by quantifying potential radionuclide migration in the hydrogeological system of the containment providing rock unit. An example is used to demonstrate the extent to which simulated migration lengths can vary for a million years, depending on the model concept and on the underlying data and parameters. In the case of uranium in the potential host rock Opalinus Clay (Switzerland), the range extends from 5 m, by applying experimentally determined transport parameters, over 50 m, using process-based approaches and taking hydrogeology into account, and up to 80 m, depending on the thermodynamic data set used. The degree of reliability of the models is derived from comparison with laboratory tests, data from boreholes and underground laboratories or natural analogues. This is the only way to assess the simulation results. In addition, indications can be provided regarding where new data need to be collected. So our task is to find an answer to the following question: how accurate do the models for the repository site search have to be in order to produce resilient and robust forecasts? To reduce the uncertainty related to the migration length of uranium in the Opalinus Clay, the calcite carbonate ion and the hydrogeological system at a potential disposal site need to be known, whereas the quantity of clay minerals plays a subordinate role, as long as it is enough, which is the case in argillaceous formations.

DESCRIPTIONS AS A WAY OF EXPLICATING THE LANGUAGE SYSTEM OF AN IDIOM: A THEORETICAL ASPECT

The purpose of this article is the description and theoretical understanding of the description as a way of explicating the language system of the idiom, which consists in the scientific interpretation of language and speech units of idiom discourse, and thus, as a whole, gives the opportunity to increase the degree of evidence and reliability of linguistic observations of the lingual of the entire expressive resource of the idiom. The object is the concept of the description of the lingual as a language-speech system of linguistic analysis. The subject of the research is the theoretical and functional principles of description in the historical-linguistic aspect and the latest presentation of the description of the idiom as a language system. The result of the study is the substantiation of the appropriateness of revising the traditional theoretical qualification of description in linguistics, as well as, based on the experience of describing idiom discourse, its actualization in terms of identifying all potential possibilities of distributive description of the structure of the language, that is, the entire repertoire of linguistic elements (expressive resource of the lingual of the idiom) according to the contextual type of description. The proposed explication of the linguistic system of the idiom involves overcoming the incompleteness, non-systematic and incomparability of information of the monoidiom description and is focused on the maximum set of their relevant structural features, their systemic connections, etc. Conclusions: Description is one of the most common methods of description and study of facts, objects and phenomena of the linguistic picture of the world in linguistic scientific practice. The monoidiom description serves as a basis for further application in research of its methodology, research apparatus (metalanguage) and algorithm for describing a specific lingual as one of the techniques for building a description model for obtaining objective research results in linguistic science.

Planning Missing Data Designs for Human Ratings in Creativity Research: A Practical Guide

ABSTRACT Human ratings are ubiquitous in creativity research. Yet, the process of rating responses to creativity tasks – typically several hundred or thousands of responses, per rater – is often time-consuming and expensive. Planned missing data designs, where raters only rate a subset of the total number of responses, have been recently proposed as one possible solution to decrease overall rating time and monetary costs. However, researchers also need ratings that adhere to psychometric standards, such as a certain degree of reliability, and psychometric work with planned missing designs is currently lacking in the literature. In this work, we introduce how judge response theory and simulations can be used to fine-tune planning of missing data designs. We provide open code for the community and illustrate our proposed approach by a cost-effectiveness calculation based on a realistic example. We clearly show that fine-tuning helps to save time (to perform the ratings) and monetary costs, while simultaneously targeting expected levels of reliability.

Can Non-Invasive Spectrophotometric Hemoglobin Replace Laboratory Hemoglobin Concentrations for Preoperative Anemia Screening? A Diagnostic Test Accuracy Study.

Preoperative assessment of hemoglobin concentration in blood is important to diagnose anemia. The primary aim of this prospective diagnostic test accuracy study was to monitor non-invasive spectrophotometric hemoglobin (SpHb, g/dL) concentrations among adults prior to elective surgery and to investigate the correlation and agreement of SpHb with laboratory hemoglobin (Hb, g/dl). A secondary aim was to identify the anemia cut-off values for SpHb based on the World Health Organization (WHO) definitions for anemia. This study included 151 consecutive patients (age ≥ 18 year) presenting for preoperative evaluation prior to scheduled elective general or orthopedic surgery. Results identified the mean ± SD of SpHb at 11.43 ± 2.01 g/dL, which underestimated the mean laboratory Hb (12.64 ± 2.29 g/dL, p < 0.001). A bias mean difference (SpHb-Hb) of -1.21 g/dL, with a SD of 1.76, was reported. This bias (SpHb-Hb) was inversely correlated with the mean Hb concentrations. A positive correlation existed between SpHb and Hb, with a good degree of reliability and a significant Intra Class Correlation (ICC). SpHb diagnosed anemia in 32.3% and 60.3% of males and females, respectively. The SpHb cut-off values to identify anemia were 11.3 and 10.2 g/dL for males and females, respectively, with a sensitivity of 83.3% for males and only 62.9% for females. The specificity for males and females were 81% and 91.3%, respectively. SpHb sensitivity allows for anemia diagnosis among males, but not females. However, the specificity allows SpHb to rule out anemia for both.

Fundamentally new approaches to solving thermophysical problems in the field of nanoelectronics

Currently, there is a rapid development of thermophysics of solids associated with the need of creating models with a high degree of predictive reliability. This paper presents new approaches to solving relevant issues related to the study of heat transfer in semiconductors and dielectrics, mainly concerning nano-structures. The first of the considered tasks is the creation of a statistical model of the processes of interaction of heat carriers – phonons – with rough surfaces of solids. For the first time authors proposed a method based on the statistics of the slopes of the profile of a random surface. The calculation results are the mean free paths of phonon between the opposite boundaries of the sample, which are necessary for calculating the effective thermal conductivity in ballistic and diffusion-ballistic regime of heat transfer, depending on the roughness parameters. The second task is to develop methods for calculating the processes of heat transfer through the contact surfaces of solids. We were able to show that, taking into account the phonon dispersion and the corresponding restrictions on the frequency values, the modified acoustic mismatch model for calculating Kapitsa resistances can be extended to temperatures above 300 K. Previously, the limit of applicability of this method was considered to be a temperature of 30 K. Moreover, the proposed method is also generalized to the case of rough interfaces. The third task is a new approach to determining the thermal conductivity of solids. The authors have developed a method of direct Monte Carlo simulation of phonon kinetics with strict consideration of their interaction due to the direct use of the laws of conservation of energy and quasi-momentum. The calculations of the thermal conductivity coefficient for pure silicon in the temperature range from 100 to 300 K showed good agreement with the experiment and ab initio calculations of other authors, and also allowed us to consider in detail the kinetics of phonons.

The piriformis muscle syndrome – anatomy, diagnosis and the role of physiotherapy. A Review

Abstract This review examines the role of the physiotherapist in diagnosing piriformis muscle syndrome (PS), taking into account the exact anatomy of the muscle and the arsenal of tests the physiotherapist can use. In the works we researched, talking about PS ignores the role of the physiotherapist as the first specialist the patient should turn to. Many works emphasize the physician’s physical examination and often surgical intervention. The participation of a physiotherapist in the process of diagnosing ailments such as PS requires further research, but already with a high degree of reliability, a physiotherapeutic examination can speed up the process of diagnosis and treatment.

Non-Adherence with Physiotherapeutic Rehabilitation-A Cross-Cultural Adaption of Compliance Parameters into German.

Compliance with rehabilitative physiotherapeutic measures leads to an improvement in outcomes in patients suffering from a variety of musculoskeletal conditions. To date, a tool for assessing the parameters that lead to non-adherence to physical therapy does not exist in the German language. The objective of this paper is to cross-culturally adapt a non-compliance questionnaire to German. In reference to the "Guidelines for the Process of Cross-Cultural Adaption of Self-Reported Measures", the questionnaire was translated into German followed by a back-translation into the original language. An expert committee met and refined the pre-final version. A preliminary version was handed out to patients for evaluation of the quality of the resulting German version. After the forward- and back-translation of the questionnaire, some discrepancies were discovered between the translators on the one hand and between the back-translations and the original document on the other. The statistical analysis showed satisfactory results regarding the quality of the questionnaire. The translation and adaption of the items proved to have a high degree of reliability. The German version will be made available for German-speaking researchers and used for evaluating a mobile-application-based physical therapy regimen by the authors of the paper.

Development and validation of a predicted nomogram for mortality of COVID-19: a multicenter retrospective cohort study of 4,711 cases in multiethnic.

Coronavirus disease 2019 (COVID-19) is an infectious disease spreading rapidly worldwide. As it quickly spreads and can cause severe disease, early detection and treatment may reduce mortality. Therefore, the study aims to construct a risk model and a nomogram for predicting the mortality of COVID-19. The original data of this study were from the article "Neurologic Syndromes Predict Higher In-Hospital Mortality in COVID-19." The database contained 4,711 multiethnic patients. In this secondary analysis, a statistical difference test was conducted for clinical demographics, clinical characteristics, and laboratory indexes. The least absolute shrinkage and selection operator (LASSO) and multivariate logistic regression analysis were applied to determine the independent predictors for the mortality of COVID-19. A nomogram was conducted and validated according to the independent predictors. The area under the curve (AUC), the calibration curve, and the decision curve analysis (DCA) were carried out to evaluate the nomogram. The mortality of COVID-19 is 24.4%. LASSO and multivariate logistic regression analysis suggested that risk factors for age, PCT, glucose, D-dimer, CRP, troponin, BUN, LOS, MAP, AST, temperature, O2Sats, platelets, Asian, and stroke were independent predictors of CTO. Using these independent predictors, a nomogram was constructed with good discrimination (0.860 in the C index) and internal validation (0.8479 in the C index), respectively. The calibration curves and the DCA showed a high degree of reliability and precision for this clinical prediction model. An early warning model based on accessible variates from routine clinical tests to predict the mortality of COVID-19 were conducted. This nomogram can be conveniently used to facilitate identifying patients who might develop severe disease at an early stage of COVID-19. Further studies are warranted to validate the prognostic ability of the nomogram.

Comparison of the degree of reliability in forensic gait analysis Methods

Comparison of the degree of reliability in forensic gait analysis Methods

The Relation between the Perception of Medical Skin Care and the Treatment of Skin Problems: The people with medical skin care experience in Harbin, China

Medical skin care is a system that treats problematic skin as a specialized management by performing medical treatment and skin care at the same time through correct skin diagnosis, and has a high degree of reliability in surgical methods. Therefore, the relationship between problematic skin conditions and treatment methods according to the perception of medical skin care was verified for those with experience in medical skin care. The study consisted of a total of 69 questions, including 8 questions on general characteristics, 23 questions on perceived problem skin conditions, 6 questions on treatment methods for problematic skin, 11 questions on medical skin care awareness, and 21 questions on medical skin care satisfaction. A total of 410 questionnaires were used from December 21, 2020 to January 9, 2021 were anaiyzed WeChat and the Wenjuanxing program. Data analysis was performed using SPSSWIN 21.0 program with Frequency analysis, Reliability test, Cronbach's  coefficient, Descriptive statistical analysis, and one-way ANOVA was also conducted. Among the subjects of the survey, female (67.8%), university (first degree), married (51.7%), students(occupation). Recognition of problematic skin conditions acne (25.6%), melasma pigmentation (24.4%), sensitivity and telangiectasia (18.6%). The self-awareness of problematic skin conditions, acne (25.6%) is the hightest, problematic skin surgical methods MTS (31.0%) for acne, chemical peeling (29.1%) for pores and scars, laser (36.5%) for pigmentation, and injection therapy (20.5%) for wrinkles and skin elasticity. The degree of awareness of medical skin care high awareness (31.2%), medium awareness (38.5%), low awareness (30.2%). The difference in perceived problem skin condition according to medical skin care awareness was high in the high group and normal group for melasma and pigmentation skin, and the lower group has a higher awareness of acne skin. According to different awareness of medical skin care the awareness of physical peeling for acne, laser treatment for pores, scars and pigmentation, injection therapy for wrinkles and skin elasticity, laser treatment for sensitivity skin, and MTS for extremely dry skin was found to be more higher. As for the difference in medical skin care satisfaction according to the recognition of medical skin care, there was no difference in satisfaction of facilities and environment, effects, services, and economic costs. With the awareness of medical skin care, the difference in satisfaction with medical skin care is higher in the group, and the satisfaction with products and surgery is significantly higher. The above results showed that in the group with higher awareness of medical skin care, melasma pigmentation and acne skin, the surgical method was melasma pigmentation skin laser, and the MTS of acne skin was higher. In addition, medical skin care has high satisfaction in terms of products and surgery.

510 What Is the Posterior Condylar Offset Ratio for Both the Medial and Lateral Femoral Condyles?

Abstract Aim Traditionally, the posterior condylar offset ration (PCOR) has been calculated from lateral radiographs however new evidence suggests that a measuring technique based on 3D imaging may be superior. MRI has been trialled, but no protocol has been standardised and evaluated for reliability. This study aims to create a reproducible and reliable MRI technique as well as exploring whether there are any morphological differences in PCOR. Method A team of 5 researchers collaborated to create 2 novel ways of evaluating PCOR on healthy knees, one based on the transepicondylar axis (TEA) and one on the posterior condylar axis (PCA). The hospital database was searched for all MRI scans reported as having no internal derangement. From the 103 eligible scans a sample of 10 scans was selected and analysed by 4 independent reviewers in order to assess inter-rater reliability. The same sample was also analysed by one reviewer on two separate occasions in order to establish intra-rater reliability. Results Both methods demonstrated no significant difference in morphology between the condyles. Gender was found not to be a significant factor in condylar morphology. When calculating the PCOR the TEA method has a good intra-rater reliability and shows a higher degree of inter-rater reliability than the PCO protocol, yet consensus was not achieved among all reviewers using either method. Conclusions No significant morphological differences between condyles or genders were found. A TEA method may be superior for measuring PCOR nevertheless it is difficult to establish an easily applicable, reliable, and reproducible protocol.

A weigh-in-motion system with automatic data reliability estimation

Weigh-in-motion stations are used on roads for automatic recording of data on vehicles axle loads. In order to achieve direct legal enforcement, WIM stations should feature an internal real-time method for identification of unreliable measurements. In this paper, two groups of factors were used to assess the degree of measurement reliability. The first group included factors relating to ambient conditions; the second group included factors describing the trajectory and the dynamics of the crossing event (passage). The influence of the factors on the accuracy of the measurements was determined on the basis of an experimental study. The method is based on an appropriately-equipped WIM station and uses an algorithm with fuzzy logic. The results of the study indicate that almost 80% of the measurements are to be considered reliable, of which 40% of the measurements recorded at the WIM station were characterised by very high reliability.

Towards AI-Augmented Clinical Decision-Making: An Examination of ChatGPT's Utility in Acute Ulcerative Colitis Presentations.

This study explores the potential of OpenAI's ChatGPT as a decision support tool for acute ulcerative colitis presentations in the setting of an emergency department. We assessed ChatGPT's performance in determining disease severity using TrueLove and Witts criteria and the necessity of hospitalization for patients with ulcerative colitis, comparing results with those of expert gastroenterologists. Of 20 cases, ChatGPT's assessments were found to be 80% consistent with gastroenterologist evaluations and indicated a high degree of reliability. This suggests that ChatGPT could provide as a clinical decision support tool in assessing acute ulcerative colitis, serving as an adjunct to clinical judgment.

A review on plankton as a bioindicator: A promising tool for monitoring water quality

AbstractBioindicators have become increasingly popular and have contributed significant amounts of useful information to the process of managing water resources. The ability of a species (or species assemblage) to adapt to a certain range of chemical, physical, and biological conditions is one criterion that can be used to assess the quality of its surrounding environment. Planktons that react quickly to changes in their environment have proven to be particularly valuable, and the identification of certain indicator species has become increasingly common in the process of determining the quality of the water. The “health” of an aquatic system can be inferred from the presence or absence of plankton, which act as early warning signals. When compared with the expense of assessing harmful contaminants, the overall cost of conducting routine monitoring of biological communities is far lower and has a higher degree of reliability. The ability of bioindicators to identify indirect biotic effects of pollutants, which is something that many physical or chemical tests are unable to do, is another advantage of using bioindicators. Different aquatic species as bioindicators tolerate different environmental conditions, and their different tolerances to particular environments help in identifying a particular environmental condition. Phytoplankton species like Euglena viridis, Oscillatoria limosa, Nitzschia palea, and Scenedesmus quadricauda, and zooplankton species like Branchionus sp., Molina sp., Keratella cochlearis, Daphnia sp., and Cyclopus sp. indicate water pollution. This review's objective is to highlight some recent research on planktons, focusing on their capabilities and opportunities for application as bioindicators of water quality.

The Importance of the Reliability of Accounting Information in Determining Taxable Income

Purpose: The aim of this research to achieve the possibility of achieving a positive interaction between accounting and tax and attention to the development of accounting standards and their adaptation to local tax legislation, and the importance of the reliability of accounting information contained in the financial statements with the International Accounting Standard (12) for the purpose of reaching tax profit based on accounting profit is increasingly important. Theoretical framework: There is a lack of reliability in the financial statements that represent the outputs of accounting, in other words that the accounting information does not spare the aspect of honest representation of business results and financial position and it does not clearly reflect the nature of the taxpayer's activity, as well as the above there is a difference between accounting profit and tax profit. Design/Methodology/Approach: The first section is the research methodology, the second section is the theoretical aspect, accounting information, the third section is the practical side, and the fourth section is the conclusions of recommendations in addition to the sources of research. The research community was in the General Authority for Taxation Companies Section and the research sample was for four local private shareholding companies, which are as follows: 1. Modern sewing company, 2. Iraqi Company for Carpets and Furnishings. 3. Al Mansour Company for Pharmaceutical Industries, Medical Supplies, Cosmetics and Sterile Water. 4. Baghdad Soft Drinks Company. The research sample consisted of a group of Iraqi private companies listed on the Iraqi Stock Exchange and the industrial sector selected private companies from among the rest of the sectors for the following reasons: 1. Of the companies listed on the Iraqi Stock Exchange within the industrial sector, the number of listed companies according to the reports of the Iraqi Stock Exchange (21) companies. 2. Of the traded companies, where the volume of traded shares according to the reports of the Iraqi Stock Exchange for the year 2020 (3140.8) million shares and a value of (10526.8) million dinars as it reached in 2021 (2913.5) million shares and the value of (9022.9) million dinars. Findings: The research focused on measuring the reliability of accounting information through measures of the quality of accounting profits of the companies of the research sample by adopting the reliability property to measure the degree of reliability of the financial statements of companies before and after the adoption of the application of the International Accounting Standard (IAS 12) in accordance with the local accounting rules adopted in the presentation of financial statements. The use of statistical methods in measuring the reliability of accounting information within the financial statements of private shareholding companies dealing in the Iraqi Stock Exchange, in accordance with the requirements of the application of the International Accounting Standard (IAS 12) income taxes. Study the requirements for the application of the International Accounting Standard (IAS 12) on income tax and its impact on the determination of taxable income. Research, practical &amp; social implications: The accounting outputs, which are represented by the financial statements (final accounts and balance sheet) are the basis on which to rely when determining taxable income to complete the tax accounting process, and it is normal that the state of dependence on those accounting outputs (financial statements) depends on the degree of reliability of those outputs for the tax administration, and it is worth mentioning thestate of dependence on those accounting outputs (financial statements). Originality: the value of the study was to indicate the extent to which the reliability of accounting information affects the determination of taxable income through the measure of reliability of accounting information as follows: Reliability, Test the search measurement tool, Test the normal distribution of the reliability scale of the companies research sample, Testing research hypotheses, Analysis of regression results for the reliability of accounting information of the companies research sample, Checklist analysis.