The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

The objective of this work is to design and implement a cryptography system that enables the sender to send message through any channel (even if this channel is insecure) and the receiver to decrypt the received message without allowing any intruder to break the system and extracting the secret information. In this work, we implement an interaction between the feedforward neural network and the stream cipher, so the secret message will be encrypted by unsupervised neural network method in addition to the first encryption process which is performed by the stream cipher method. The security of any cipher system depends on the security of the related keys (that are used by the encryption and the decryption processes) and their corresponding le

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.

Medicine is one of the fields where the advancement of computer science is making significant progress. Some diseases require an immediate diagnosis in order to improve patient outcomes. The usage of computers in medicine improves precision and accelerates data processing and diagnosis. In order to categorize biological images, hybrid machine learning, a combination of various deep learning approaches, was utilized, and a meta-heuristic algorithm was provided in this research. In addition, two different medical datasets were introduced, one covering the magnetic resonance imaging (MRI) of brain tumors and the other dealing with chest X-rays (CXRs) of COVID-19. These datasets were introduced to the combination network that contained deep lea

Genetic algorithms (GA) are a helpful instrument for planning and controlling the activities of a project. It is based on the technique of survival of the fittest and natural selection. GA has been used in different sectors of construction and building however that is rarely documented. This research aimed to examine the utilisation of genetic algorithms in construction project management. For this purpose, the research focused on the benefits and challenges of genetic algorithms, and the extent to which genetic algorithms is utilised in construction project management. Results showed that GA provides an ability of generating near optimal solutions which can be adopted to reduce complexity in project management and resolve difficult problem

Content-based image retrieval has been keenly developed in numerous fields. This provides more active management and retrieval of images than the keyword-based method. So the content based image retrieval becomes one of the liveliest researches in the past few years. In a given set of objects, the retrieval of information suggests solutions to search for those in response to a particular description. The set of objects which can be considered are documents, images, videos, or sounds. This paper proposes a method to retrieve a multi-view face from a large face database according to color and texture attributes. Some of the features used for retrieval are color attributes such as the mean, the variance, and the color image's bitmap. In add

The undetected error probability is an important measure to assess the communication reliability provided by any error coding scheme. Two error coding schemes namely, Joint crosstalk avoidance and Triple Error Correction (JTEC) and JTEC with Simultaneous Quadruple Error Detection (JTEC-SQED), provide both crosstalk reduction and multi-bit error correction/detection features. The available undetected error probability model yields an upper bound value which does not give accurate estimation on the reliability provided. This paper presents an improved mathematical model to estimate the undetected error probability of these two joint coding schemes. According to the decoding algorithm the errors are classified into patterns and their decoding

The study showed flow rates and the interaction between the settlements served by applying the model of gravity theory to measure depending on the number of the population between city Najaf and the rest of the other settlements served and using three functions of disability, time and cost, as recorded an increase in the interaction index with some settlements like them Kufa, Abbasid and Manathira, while the indicator contrast was in other settlements, either when the application of the gravity model depending on trips and socio-economic characteristics accuracy rate was more pronounced.

Electronic Health Record (EHR) systems are used as an efficient and effective method of exchanging patients’ health information with doctors and other key stakeholders in the health sector to obtain improved patient treatment decisions and diagnoses. As a result, questions regarding the security of sensitive user data are highlighted. To encourage people to move their sensitive health records to cloud networks, a secure authentication and access control mechanism that protects users’ data should be established. Furthermore, authentication and access control schemes are essential in the protection of health data, as numerous responsibilities exist to ensure security and privacy in a network. So, the main goal of our s