Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

In this review of literature, the light will be concentrated on the local drugs delivery systems for treating the periodontal diseases. Principles, types, advantages and indications of each type will be discussed in this paper.

If feminist philosophy in the context of feminist research focuses on how to produce an alternative knowledge and culture for women and forming anew awareness of their roles in the face of prevailing misconceptions then the topic of Islamic feminism is presented as a philosophical topic in the field of human knowledge to discuss how to produce an alternative knowledge of traditional knowledge prevailing in patriarchal societies to restore the balance of power and authority in the relationship between the sexes to create an effective feminist role in advocating for and defending womenś issues to achieve this Islamic feminism sought to establish an Islamic epistemology .

Human interaction technology based on motion capture (MoCap) systems is a vital tool for human kinematics analysis, with applications in clinical settings, animations, and video games. We introduce a new method for analyzing and estimating dorsal spine movement using a MoCap system. The captured data by the MoCap system are processed and analyzed to estimate the motion kinematics of three primary regions; the shoulders, spine, and hips. This work contributes a non-invasive and anatomically guided framework that enables region-specific analysis of spinal motion which could be used as a clinical alternative to invasive measurement techniques. The hierarchy of our model consists of five main levels; motion capture system settings, marker data

Cyber-attacks keep growing. Because of that, we need stronger ways to protect pictures. This paper talks about DGEN, a Dynamic Generative Encryption Network. It mixes Generative Adversarial Networks with a key system that can change with context. The method may potentially mean it can adjust itself when new threats appear, instead of a fixed lock like AES. It tries to block brute‑force, statistical tricks, or quantum attacks. The design adds randomness, uses learning, and makes keys that depend on each image. That should give very good security, some flexibility, and keep compute cost low. Tests still ran on several public image sets. Results show DGEN beats AES, chaos tricks, and other GAN ideas. Entropy reached 7.99 bits per pix

An encryption system needs unpredictability and randomness property to maintain information security during transmission and storage. Although chaotic maps have this property, they have limitations such as low Lyapunov exponents, low sensitivity and limited chaotic regions. The paper presents a new improved skewed tent map to address these problems. The improved skew tent map (ISTM) increases the sensitivity to initial conditions and control parameters. It has uniform distribution of output sequences. The programs for ISTM chaotic behavior were implemented in MATLAB R2023b. The novel ISTM produces a binary sequence, with high degree of complexity and good randomness properties. The performance of the ISTM generator shows effective s

The fluctuation and expansion ratios have been studied for cylindrical gas-solid fluidized columns by using air as fluidizing medium and Paracetamol as the bed material. The variables were the column diameter (0.0762, 0.15, and 0.18 m), static bed height (0.05, 0.07, and 0.09 m), and air velocity to several times of minimum fluidization velocity. The results showed that both the fluctuation and expansion ratios had a direct relation with air velocity and an inverse one with column diameter and static bed height. A good agreement was between the experimental results and the calculated values by using the correlation equations from the literature.

The Jeribe Formation, the Jambour oil field, is the major carbonate reservoir from the tertiary reservoirs of the Jambour field in northern Iraq, including faults. Engineers have difficulty organizing carbonate reserves since they are commonly tight and heterogeneous. This research presents a geological model of the Jeribe reservoir based on its facies and reservoir characterization data (Permeability, Porosity, Water Saturation, and Net to Gross). This research studied four wells. The geological model was constructed with the Petrel 2020.3 software. The structural maps were developed using a structural contour map of the top of the Jeribe Formation. A pillar grid model with horizons and layering was designed for each zone. Followin