The idea of ech fuzzy soft bi-closure space ( bicsp) is a new one, and its basic features are defined and studied in [1]. In this paper, separation axioms, namely pairwise, , pairwise semi-(respectively, pairwise pseudo and pairwise Uryshon) - fs bicsp's are introduced and studied in both ech fuzzy soft bi-closure space and their induced fuzzy soft bitopological spaces. It is shown that hereditary property is satisfied for , with respect to ech fuzzy soft bi-closure space but for other mentioned types of separations axioms, hereditary property satisfies for closed subspaces of ech fuzzy soft bi-closure space.

Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedu

The research aims to shed light on the ethics of information systems and their role in achieving banking excellence for a sample of private banks in the province of Baghdad. It is important to focus on studying the ethics of banking information systems, which has become one of the most important basic and strategic resources that banks rely on to achieve outstanding performance. Achieving banking leadership in the Iraqi banking market. The researchers adopted the descriptive analytical approach to the research, and the questionnaire was considered as a main tool for collecting information in addition to personal interviews. The research reached the most important results that there is an acceptable correlation relationship between the ethic

Due to the vast using of digital images and the fast evolution in computer science and especially the using of images in the social network.This lead to focus on securing these images and protect it against attackers, many techniques are proposed to achieve this goal. In this paper we proposed a new chaotic method to enhance AES (Advanced Encryption Standards) by eliminating Mix-Columns transformation to reduce time consuming and using palmprint biometric and Lorenz chaotic system to enhance authentication and security of the image, by using chaotic system that adds more sensitivity to the encryption system and authentication for the system.

     In today's world, digital image storage and transmission play an essential role,where images are mainly involved in data transfer. Digital images usually take large storage space and bandwidth for transmission, so image compression is important in data communication. This paper discusses a unique and novel lossy image compression approach. Exactly 50% of image pixels are encoded, and other 50% pixels are excluded. The method uses a block approach. Pixels of the block are transformed with a novel transform. Pixel nibbles are mapped as a single bit in a transform table generating more zeros, which helps achieve compression. Later, inverse transform is applied in reconstruction, and a single bit value from the table is rem

The data compression is a very important process in order to reduce the size of a large data to be stored or transported, parametric curves such that Bezier curve is a suitable method to return gradual change and mutability of this data. Ridghelet transform solve the problems in the wavelet transform and it can compress the image well but when it uses with Bezier curve, the equality of compressed image become very well. In this paper, a new compression method is proposed by using Bezier curve with Ridgelet transform on RGB images. The results showed that the proposed method present good performance in both subjective and objective experiments. When the PSNR values equal to (34.2365, 33.4323 and 33.0987), they were increased in the propos

The implementation of technology in the provision of public services and communication to citizens, which is commonly referred to as e-government, has brought multitude of benefits, including enhanced efficiency, accessibility, and transparency. Nevertheless, this approach also presents particular security concerns, such as cyber threats, data breaches, and access control. One technology that can aid in mitigating the effects of security vulnerabilities within e-government is permissioned blockchain. This work examines the performance of the hyperledger fabric private blockchain under high transaction loads by analyzing two scenarios that involve six organizations as case studies. Several parameters, such as transaction send ra

The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

Employing phase-change materials (PCM) is considered a very efficient and cost-effective option for addressing the mismatch between the energy supply and the demand. The high storage density, little temperature degradation, and ease of material processing register the PCM as a key candidate for the thermal energy storage system. However, the sluggish response rates during their melting and solidification processes limit their applications and consequently require the inclusion of heat transfer enhancers. This research aims to investigate the potential enhancement of circular fins on intensifying the PCM thermal response in a vertical triple-tube casing. Fin arrays of non-uniform dimensions and distinct distribution patterns were des