The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

Abstract

       The grey system model GM(1,1) is the model of the prediction of the time series and the basis of the grey theory. This research presents the methods for estimating parameters of the grey model GM(1,1) is the accumulative method (ACC), the exponential method (EXP), modified exponential method (Mod EXP) and the Particle Swarm Optimization method (PSO). These methods were compared based on the Mean square error (MSE) and the Mean Absolute percentage error (MAPE) as a basis comparator and the simulation method was adopted for the best of the four methods, The best method was obtained and then applied to real data. This data represents the consumption rate of two types of oils a he

Abstract  

  In this work, two algorithms of Metaheuristic algorithms were hybridized. The first is Invasive Weed Optimization algorithm (IWO) it is a numerical stochastic optimization algorithm and the second is Whale Optimization Algorithm (WOA) it is an algorithm based on the intelligence of swarms and community intelligence. Invasive Weed Optimization Algorithm (IWO) is an algorithm inspired by nature and specifically from the colonizing weeds behavior of weeds, first proposed in 2006 by Mehrabian and Lucas. Due to their strength and adaptability, weeds pose a serious threat to cultivated plants, making them a threat to the cultivation process. The behavior of these weeds has been simulated and used in Invas

Distributed Denial of Service (DDoS) attacks on Web-based services have grown in both number and sophistication with the rise of advanced wireless technology and modern computing paradigms. Detecting these attacks in the sea of communication packets is very important. There were a lot of DDoS attacks that were directed at the network and transport layers at first. During the past few years, attackers have changed their strategies to try to get into the application layer. The application layer attacks could be more harmful and stealthier because the attack traffic and the normal traffic flows cannot be told apart. Distributed attacks are hard to fight because they can affect real computing resources as well as network bandwidth. DDoS attacks

Authentication is the process of determining whether someone or something is, in fact, who or what it is declared to be. As the dependence upon computers and computer networks grows, the need for user authentication has increased. User’s claimed identity can be verified by one of several methods. One of the most popular of these methods is represented by (something user know), such as password or Personal Identification Number (PIN). Biometrics is the science and technology of authentication by identifying the living individual’s physiological or behavioral attributes. Keystroke authentication is a new behavioral access control system to identify legitimate users via their typing behavior. The objective of this paper is to provide user

Arabic text categorization for pattern recognitions is challenging. We propose for the first time a novel holistic method based on clustering for classifying Arabic writer. The categorization is accomplished stage-wise. Firstly, these document images are sectioned into lines, words, and characters. Secondly, their structural and statistical features are obtained from sectioned portions. Thirdly, F-Measure is used to evaluate the performance of the extracted features and their combination in different linkage methods for each distance measures and different numbers of groups. Finally, experiments are conducted on the standard KHATT dataset of Arabic handwritten text comprised of varying samples from 1000 writers. The results in the generatio

Iris research is focused on developing techniques for identifying and locating relevant biometric features, accurate segmentation and efficient computation while lending themselves to compression methods. Most iris segmentation methods are based on complex modelling of traits and characteristics which, in turn, reduce the effectiveness of the system being used as a real time system. This paper introduces a novel parameterized technique for iris segmentation. The method is based on a number of steps starting from converting grayscale eye image to a bit plane representation, selection of the most significant bit planes followed by a parameterization of the iris location resulting in an accurate segmentation of the iris from the origin