In front of the serious deterioration of the elements of the environment, new convictions arose the need to integrate into the global environmental concerns as being one and the issue of shared responsibility and the impact of this conviction, the evolution of the environment protection law in many countries, including Algeria. Due to the multiplicity of perceptions about the environmental result of multiple scientific disciplines, the legislative concept emerged to protect the environment, which includes prevention and rational management and conservation and restoration and repair.

    Environmental planning for the various governments and countries aims to avert disasters and achieve the

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

   Industrial Investment according to Clean Productive methods is an important element in the process of rational use of Economic Resources, and the Iraqi industrial sector relied on traditional production methods; the productive activities in this sector did not take into consideration the environmental dimension, which leads to achieving the optimal use of economic resources, so it was necessary to have new investment trends heading with Clean Production. Therefore, the research is based on the hypothesis that "Clean Production contributes to improving the environment and rational use of Natural Resources." Based on the descriptive - inductive analysis methodology that study of Iraqi industries with Clean Production,

The evolution in the field of Artificial Intelligent (AI) with its training algorithms make AI very important in different aspect of the life. The prediction problem of behavior of dynamical control system is one of the most important issue that the AI can be employed to solve it. In this paper, a Convolutional Multi-Spike Neural Network (CMSNN) is proposed as smart system to predict the response of nonlinear dynamical systems. The proposed structure mixed the advantages of Convolutional Neural Network (CNN) with Multi -Spike Neural Network (MSNN) to generate the smart structure. The CMSNN has the capability of training weights based on a proposed training algorithm. The simulation results demonstrated that the proposed

In this paper, we present an approximate method for solving integro-differential equations of multi-fractional order by using the variational iteration method.
First, we derive the variational iteration formula related to the considered problem, then prove its convergence to the exact solution. Also we give some illustrative examples of linear and nonlinear equations.

The huge amount of information in the internet makes rapid need of text
summarization. Text summarization is the process of selecting important sentences
from documents with keeping the main idea of the original documents. This paper
proposes a method depends on Technique for Order of Preference by Similarity to
Ideal Solution (TOPSIS). The first step in our model is based on extracting seven
features for each sentence in the documents set. Multiple Linear Regression (MLR)
is then used to assign a weight for the selected features. Then TOPSIS method
applied to rank the sentences. The sentences with high scores will be selected to be
included in the generated summary. The proposed model is evaluated using dataset

   Real life scheduling problems require the decision maker to consider a number of criteria before arriving at any decision. In this paper, we consider the multi-criteria scheduling problem of n jobs on single machine to minimize a function of five criteria denoted by total completion times (∑), total tardiness (∑), total earliness (∑), maximum tardiness () and maximum earliness (). The single machine total tardiness problem and total earliness problem are already NP-hard, so the considered problem is strongly NP-hard.

We apply two local search algorithms (LSAs) descent method (DM) and simulated annealing method (SM) for the 1// (∑∑∑

      Internet of Vehicle (IoV) is one of the most basic branches of the Internet of Things (IoT), which provides many advantages for drivers and passengers to ensure safety and traffic efficiency. Most IoV applications are delay-sensitive and require resources for data storage and computation that cannot be afforded by vehicles. Thus, such tasks are always offloaded to more powerful nodes, like cloud or fog. Vehicular Fog Computing (VFC), which extends cloud computing and brings resources closer to the edge of the network, has the potential to reduce both traffic congestion and load on the cloud. Resources management and allocation process is very critical for satisfying both user and provider needs. However, th