Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

ABSTRACT Porous silicon has been produced in this work by photochemical etching process (PC). The irradiation has been achieved using ordinary light source (150250 W) power and (875 nm) wavelength. The influence of various irradiation times and HF concentration on porosity of PSi material was investigated by depending on gravimetric measurements. The I-V and C-V characteristics for CdS/PSi structure have been investigated in this work too.

Palm vein recognition is a one of the most efficient biometric technologies, each individual can be identified through its veins unique characteristics, palm vein acquisition techniques is either contact based or contactless based, as the individual's hand contact or not the peg of the palm imaging device, the needs a contactless palm vein system in modern applications rise tow problems, the pose variations (rotation, scaling and translation transformations) since the imaging device cannot aligned correctly with the surface of the palm, and a delay of matching process especially for large systems, trying to solve these problems. This paper proposed a pose invariant identification system for contactless palm vein which include three main

The road network serves as a hub for opportunities in production and consumption, resource extraction, and social cohabitation. In turn, this promotes a higher standard of living and the expansion of cities. This research explores the road network's spatial connectedness and its effects on travel and urban form in the Al-Kadhimiya and Al-Adhamiya municipalities. Satellite images and paper maps have been employed to extract information on the existing road network, including their kinds, conditions, density, and lengths. The spatial structure of the road network was then generated using the ArcGIS software environment. The road pattern connectivity was evaluated using graph theory indices. The study demands the abstractio

The manifestations of climate change are increasing with the days: sudden rains and floods, lakes that evaporate, rivers that experience unprecedentedly low water levels, and successive droughts such as the Tigris, Euphrates, Rhine, and Lape rivers. At the same time, energy consumption is increasing, and there is no way to stop the warming of the Earth's atmosphere despite the many conferences and growing interest in environmental problems. An aspect that has not received sufficient attention is the tremendous heat produced by human activities. This work links four elements in the built environment that are known for their high energy consumption (houses, supermarkets, greenhouses, and asphalt roads) according t

An approach for hiding information has been proposed for securing information using Slanlet transform and the T-codes. Same as the wavelet transform the Slantlet transform is better in compression signal and good time localization signal compression than the conventional transforms like (DCT) discrete cosine transforms. The proposed method provides efficient security, because the original secret image is encrypted before embedding in order to build a robust system that is no attacker can defeat it. Some of the well known fidelity measures like (PSNR and AR) were used to measure the quality of the Steganography image and the image after extracted. The results show that the stego-image is closed related to the cover image, with (PSNR) Peak Si

Human posture estimation is a crucial topic in the computer vision field and has become a hotspot for research in many human behaviors related work. Human pose estimation can be understood as the human key point recognition and connection problem. The paper presents an optimized symmetric spatial transformation network designed to connect with single-person pose estimation network to propose high-quality human target frames from inaccurate human bounding boxes, and introduces parametric pose non-maximal suppression to eliminate redundant pose estimation, and applies an elimination rule to eliminate similar pose to obtain unique human pose estimation results. The exploratory outcomes demonstrate the way that the proposed technique can pre

With wireless sensor network (WSN) wide applications in popularity, securing its data becomes a requirement. This can be accomplished by encrypting sensor node data. In this paper a new an efficient symmetric cryptographic algorithm is presented. This algorithm is called wireless sensor network wavelet curve ciphering system (WSN-WCCS).  The algorithm idea based on discrete wavelet transformation to generate keys for each node in WSN.  It implements on hierarchical clustering WSN using LEACH protocol. Python programming language version 2.7 was used to create the simulator of WSN framework and implement a WSN-WCCS algorithm. The simulation result of the proposed WSN-WCCS with other symmetric algorithms has show