This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

Optical burst switching (OBS) network is a new generation optical communication technology. In an OBS network, an edge node first sends a control packet, called burst header packet (BHP) which reserves the necessary resources for the upcoming data burst (DB). Once the reservation is complete, the DB starts travelling to its destination through the reserved path. A notable attack on OBS network is BHP flooding attack where an edge node sends BHPs to reserve resources, but never actually sends the associated DB. As a result the reserved resources are wasted and when this happen in sufficiently large scale, a denial of service (DoS) may take place. In this study, we propose a semi-supervised machine learning approach using k-means algorithm

Gender classification is a critical task in computer vision. This task holds substantial importance in various domains, including surveillance, marketing, and human-computer interaction. In this work, the face gender classification model proposed consists of three main phases: the first phase involves applying the Viola-Jones algorithm to detect facial images, which includes four steps: 1) Haar-like features, 2) Integral Image, 3) Adaboost Learning, and 4) Cascade Classifier. In the second phase, four pre-processing operations are employed, namely cropping, resizing, converting the image from(RGB) Color Space to (LAB) color space, and enhancing the images using (HE, CLAHE). The final phase involves utilizing Transfer lea

The sustainable competitive advantage for organizations is one of the requirements for value creation, which centered on the possession of scarce resources that achieve maximum flows to invest in intellectual capital, if what has been interest in them, measured and employed the way properly and style, so I figured the need for new technologies to enable organizations to measure the intellectual and physical assets and to assess its performance accordingly, so it sheds search light on the measurement of the added value of existing knowledge using the standard value-added factor is the intellectual (value added intellectual coefficient) (VAIC) and to develop a set of assumptions about the extent of the difference between the sample

   There is no doubt that the project control function is very important for administration, so the project Management depends on to monitor and control the project. The project control integrated to the planning which is the base of the administration functions; planning, organizing, directing, and controlling. Without project control cannot be insure to fulfill the plan of the project by the budget and specified time. The project management apply many methods of control to achieve the goals of project which are cost, time, and required specifications. Earned Value Management one of control methods that used in the project by international companies.

Earned Value Method is used in the project o

Steganography is the art of secret communication. Its purpose is to hide the presence of information, using, for example, images as covers. The frequency domain is well suited for embedding in image, since hiding in this frequency domain coefficients is robust to many attacks. This paper proposed hiding a secret image of size equal to quarter of the cover one. Set Partitioning in Hierarchal Trees (SPIHT) codec is used to code the secret image to achieve security. The proposed method applies Discrete Multiwavelet Transform (DMWT) for cover image. The coded bit stream of the secret image is embedded in the high frequency subbands of the transformed cover one. A scaling factors ? and ? in frequency domain control the quality of the stego

Median filter is adopted to match the noise statistics of the degradation seeking good quality smoothing images. Two methods are suggested in this paper(Pentagonal-Hexagonal mask and Scan Window Mask), the study involved modified median filter for improving noise suppression, the modification is considered toward more reliable results. Modification median filter (Pentagonal-Hexagonal mask) was found gave better results (qualitatively and quantitatively ) than classical median filters and another suggested method (Scan Window Mask), but this will be on the account of the time required. But sometimes when the noise is line type the cross 3x3 filter preferred to another one Pentagonal-Hexagonal with few variation. Scan Window Mask gave bett

In this paper, an algorithm for reconstruction of a completely lost blocks using Modified
Hybrid Transform. The algorithms examined in this paper do not require a DC estimation
method or interpolation. The reconstruction achieved using matrix manipulation based on
Modified Hybrid transform. Also adopted in this paper smart matrix (Detection Matrix) to detect
the missing blocks for the purpose of rebuilding it. We further asses the performance of the
Modified Hybrid Transform in lost block reconstruction application. Also this paper discusses
the effect of using multiwavelet and 3D Radon in lost block reconstruction.

Steganography is a mean of hiding information within a more obvious form of
communication. It exploits the use of host data to hide a piece of information in such a way
that it is imperceptible to human observer. The major goals of effective Steganography are
High Embedding Capacity, Imperceptibility and Robustness. This paper introduces a scheme
for hiding secret images that could be as much as 25% of the host image data. The proposed
algorithm uses orthogonal discrete cosine transform for host image. A scaling factor (a) in
frequency domain controls the quality of the stego images. Experimented results of secret
image recovery after applying JPEG coding to the stego-images are included.