This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

Background: The main aim of the present study is to qualify and quantify voids formation of root canals obturated with GuttaCore (GC) and experimental Hydroxyapatite polyethylene (HA/PE) as new carrier-based root canal fillings by using micro computed tomography scan. Materials and methods: In the present study, eight straight single-rooted human permanent premolar teeth are selected and disinfected, then stored in distilled water. The teeth decoronated leaving a root length of 12mm each. The root canals instrumented by using crown down technique and the apical diameter of the root canal prepared to a size # 30/0.04 for achieving standardized measurements. A 5mL of 17% EDTA used to remove the smear layer followed by 5mL of 2.5% NaOCl and r

This study aims at shedding light on the linguistic significance of collocation networks in the academic writing context. Following Firth’s principle “You shall know a word by the company it keeps.” The study intends to examine three selected nodes (i.e. research, study, and paper) shared collocations in an academic context. This is achieved by using the corpus linguistic tool; GraphColl in #LancsBox software version 5 which was announced in June 2020 in analyzing selected nodes. The study focuses on academic writing of two corpora which were designed and collected especially to serve the purpose of the study. The corpora consist of a collection of abstracts extracted from two different academic journals that publish for writ

.

A remarkable correlation between chaotic systems and cryptography has been established with sensitivity to initial states, unpredictability, and complex behaviors. In one development, stages of a chaotic stream cipher are applied to a discrete chaotic dynamic system for the generation of pseudorandom bits. Some of these generators are based on 1D chaotic map and others on 2D ones. In the current study, a pseudorandom bit generator (PRBG) based on a new 2D chaotic logistic map is proposed that runs side-by-side and commences from random independent initial states. The structure of the proposed model consists of the three components of a mouse input device, the proposed 2D chaotic system, and an initial permutation (IP) table. Statist

          The primary objective of this paper is to improve a biometric authentication and classification model using the ear as a distinct part of the face since it is unchanged with time and unaffected by facial expressions. The proposed model is a new scenario for enhancing ear recognition accuracy via modifying the AdaBoost algorithm to optimize adaptive learning. To overcome the limitation of image illumination, occlusion, and problems of image registration, the Scale-invariant feature transform technique was used to extract features. Various consecutive phases were used to improve classification accuracy. These phases are image acquisition, preprocessing, filtering, smoothing, and feature extraction. To assess the proposed

This study proposed a biometric-based digital signature scheme proposed for facial recognition. The scheme is designed and built to verify the person’s identity during a registration process and retrieve their public and private keys stored in the database. The RSA algorithm has been used as asymmetric encryption method to encrypt hashes generated for digital documents. It uses the hash function (SHA-256) to generate digital signatures. In this study, local binary patterns histograms (LBPH) were used for facial recognition. The facial recognition method was evaluated on ORL faces retrieved from the database of Cambridge University. From the analysis, the LBPH algorithm achieved 97.5% accuracy; the real-time testing was done on thirty subj