Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

In this paper, an adaptive medical image watermarking technique is proposed based on wavelet transform and properties of human visual system in order to maintain the authentication of medical images. Watermark embedding process is carried out by transforming the medical image into wavelet domain and then adaptive thresholding is computed to determine the suitable locations to hide the watermark in the image coefficients. The watermark data is embedded in the coefficients that are less sensitive into the human visual system in order to achieve the fidelity of medical image. Experimental results show that the degradation by embedding the watermark is too small to be visualized. Also, the proposed adaptive watermarking technique can preserv

In this research a proposed technique is used to enhance the frame difference technique performance for extracting moving objects in video file. One of the most effective factors in performance dropping is noise existence, which may cause incorrect moving objects identification. Therefore it was necessary to find a way to diminish this noise effect. Traditional Average and Median spatial filters can be used to handle such situations. But here in this work the focus is on utilizing spectral domain through using Fourier and Wavelet transformations in order to decrease this noise effect. Experiments and statistical features (Entropy, Standard deviation) proved that these transformations can stand to overcome such problems in an elegant way.

Like the digital watermark, which has been highlighted in previous studies, the quantum watermark aims to protect the copyright of any image and to validate its ownership using visible or invisible logos embedded in the cover image. In this paper, we propose a method to include an image logo in a cover image based on quantum fields, where a certain amount of texture is encapsulated to encode the logo image before it is included in the cover image. The method also involves transforming wavelets such as Haar base transformation and geometric transformation. These combination methods achieve a high degree of security and robustness for watermarking technology. The digital results obtained from the experiment show that the values of Peak Sig

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

In this paper, an algorithm through which we can embed more data than the
regular methods under spatial domain is introduced. We compressed the secret data
using Huffman coding and then this compressed data is embedded using laplacian
sharpening method.
We used Laplace filters to determine the effective hiding places, then based on
threshold value we found the places with the highest values acquired from these filters
for embedding the watermark. In this work our aim is increasing the capacity of
information which is to be embedded by using Huffman code and at the same time
increasing the security of the algorithm by hiding data in the places that have highest
values of edges and less noticeable.
The perform

Hand gestures are currently considered one of the most accurate ways to communicate in many applications, such as sign language, controlling robots, the virtual world, smart homes, and the field of video games. Several techniques are used to detect and classify hand gestures, for instance using gloves that contain several sensors or depending on computer vision. In this work, computer vision is utilized instead of using gloves to control the robot's movement. That is because gloves need complicated electrical connections that limit user mobility, sensors may be costly to replace, and gloves can spread skin illnesses between users. Based on computer vision, the MediaPipe (MP) method is used. This method is a modern method that is discover

In this paper, the concept of Jordan triple higher -homomorphisms on prime

rings is introduced.  A result of Herstein is extended on this concept from the ring  into the prime ring .  We prove that every Jordan triple higher -homomorphism of ring  into prime ring  is either triple higher -homomorphism  or triple higher -anti-homomorphism of  into .

In this paper, we offer and study a novel type generalized soft-open sets in topological spaces, named soft Æ„c-open sets. Relationships of this set with other types of generalized soft-open sets are discussed, definitions of soft Æ„ , soft bc- closure and soft bc- interior are introduced, and its properties are investigated. Also, we introduce and explore several characterizations and properties of this type of sets.

Antimicrobial resistance is one of the most significant threats to public health worldwide. As opposed to using traditional antibiotics, which are effective against diseases that are multidrug-resistant, it is vital to concentrate on the most innovative antibacterial compounds. These innate bacterial arsenals under the term «bacteriocins» refer to low-molecularweight, heat-stable, membrane-active, proteolytically degradable, and pore-forming cationic peptides. Due to their ability to attack bacteria, viruses, fungi, and biofilm, bacteriocins appear to be the most promising, currently accessible alternative for addressing the antimicrobial resistance (AMR) problem and minimizing the negative effects of antibiotics on the host’s m