The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in
... Show MoreThe current research aims to reveal the level of satisfaction of the mentors with the evaluation of their performance according to gender (male - female) and to formulate the predictive equation for the level of performance (dependent variable) from knowing the level of satisfaction with the evaluation (independent variable). (16 paragraphs) contains alternatives to the answer that measures the level of satisfaction (weak, medium, and high) (1,2,3), that is, with a hypothetical average of (32). It consisted of 100 educational counselors consisting of 45 males and 55 females, the results of the research concluded that the level of satisfaction with performance is below the mean when compared with the hypothetical average of the scale of s
... Show MoreBackground and Objectives: Urinary tract infections (UTIs), among a wide range of microbial infections, are of a double-edged worry with health-care and economic implications. They are serious diseases that can influence various parts of the urinary tract. The aim of this study was characterization of the enteric bacteria isolated from urine of human UTIs and studying their antimicrobial sensitivity. Materials and methods: A total of 50 urine samples were collected from patients with UTIs of both genders. The isolates identification was done using routine diagnostic methods and confirmed by Vitek2. Antimicrobial susceptibility was done against 10 antimicrobials. Results: Both genders of human were found to suffer from urinary tract problems
... Show MoreThe most common artifacts in ultrasound (US) imaging are reverberation and comet-tail. These are multiple reflection echoing the interface that causing them, and result in ghost echoes in the ultrasound image. A method to reduce these unwanted artifacts using a Otsu thresholding to find region of interest (reflection echoes) and output applied to median filter to remove noise. The developed method significantly reduced the magnitude of the reverberation and comet-tail artifacts. Support Vector Machine (SVM) algorithm is most suitable for hyperplane differentiate. For that, we use image enhancement, extraction of feature, region of interest, Otsu thresholding, and finally classification image datasets to normal or abnormal image.
... Show MoreRecently, with the development multimedia technologies and wireless telecommunication, Voice over Internet Protocol, becomes widely used in communication between connecting people, VoIP allows people that are connected to the local network or the Internet to make voice calls using digital connection instead of based on the analog traditional telephone network. The technologies of Internet doesn’t give any security mechanism and there is no way to guarntee that the voice streams will be transmitted over Internet or network have not been intercepted in between. In this paper, VoIP is developed using stream cipher algorithm and the chaotic cryptography for key generator. It is based on the chaotic maps for generating a one-time rando
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