Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

Facial emotion recognition finds many real applications in the daily life like human robot interaction, eLearning, healthcare, customer services etc. The task of facial emotion recognition is not easy due to the difficulty in determining the effective feature set that can recognize the emotion conveyed within the facial expression accurately. Graph mining techniques are exploited in this paper to solve facial emotion recognition problem. After determining positions of facial landmarks in face region, twelve different graphs are constructed using four facial components to serve as a source for sub-graphs mining stage using gSpan algorithm. In each group, the discriminative set of sub-graphs are selected and fed to Deep Belief Network (DBN) f

B3LYP/6-31G, DFT method was applied to hypothetical study the design of six carbon nanotube materials based on [8]circulene, through the use of cyclic polymerization of two and three molecules of [8]circulene. Optimized structures of [8]circulene have saddle-shaped. Design of six carbon nanotubes reactions were done by thermodynamically calculating (Δ S, Δ G and Δ H) and the stability of these hypothetical nanotubes depending on the value of HOMO energy level. Nanotubes obtained have the most efficient gap energy, making them potentially useful for solar cell applications.

Photonic Crystal Fiber Interferometers (PCFIs) are greatly used
for sensing applications. This work presents the fabrication and
characterization of a relative humidity sensor based on Mach-
Zehnder Interferometer (MZI), which operates in reflection mode.
The humidity sensor operation based on the adsorption and
desorption of water vapour at the silica-air interface within the PCF.
The fabrication of this sensor is simple, it only includes splicing and
cleaving the PCF with SMF.PCF (LMA-10) with a certain length
spliced to SMF (Corning-28).
The spectrum of PCFI exhibits good sensitivity to humidity
variations. The PCFI response is observed for a range of humidity
values from (27% RH to 85% RH), the positi

Face recognition is required in various applications, and major progress has been witnessed in this area. Many face recognition algorithms have been proposed thus far; however, achieving high recognition accuracy and low execution time remains a challenge. In this work, a new scheme for face recognition is presented using hybrid orthogonal polynomials to extract features. The embedded image kernel technique is used to decrease the complexity of feature extraction, then a support vector machine is adopted to classify these features. Moreover, a fast-overlapping block processing algorithm for feature extraction is used to reduce the computation time. Extensive evaluation of the proposed method was carried out on two different face ima

Orthogonal polynomials and their moments serve as pivotal elements across various fields. Discrete Krawtchouk polynomials (DKraPs) are considered a versatile family of orthogonal polynomials and are widely used in different fields such as probability theory, signal processing, digital communications, and image processing. Various recurrence algorithms have been proposed so far to address the challenge of numerical instability for large values of orders and signal sizes. The computation of DKraP coefficients was typically computed using sequential algorithms, which are computationally extensive for large order values and polynomial sizes. To this end, this paper introduces a computationally efficient solution that utilizes the parall

Biometrics represent the most practical method for swiftly and reliably verifying and identifying individuals based on their unique biological traits. This study addresses the increasing demand for dependable biometric identification systems by introducing an efficient approach to automatically recognize ear patterns using Convolutional Neural Networks (CNNs). Despite the widespread adoption of facial recognition technologies, the distinct features and consistency inherent in ear patterns provide a compelling alternative for biometric applications. Employing CNNs in our research automates the identification process, enhancing accuracy and adaptability across various ear shapes and orientations. The ear, being visible and easily captured in