The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

The cuneiform images need many processes in order to know their contents
and by using image enhancement to clarify the objects (symbols) founded in the
image. The Vector used for classifying the symbol called symbol structural vector
(SSV) it which is build from the information wedges in the symbol.
The experimental tests show insome numbersand various relevancy including
various drawings in online method. The results are high accuracy in this research,
and methods and algorithms programmed using a visual basic 6.0. In this research
more than one method was applied to extract information from the digital images
of cuneiform tablets, in order to identify most of signs of Sumerian cuneiform.

Stenography is the art of hiding the very presence of communication by embedding secret message into innocuous looking cover document, such as digital image, videos, sound files, and other computer files that contain perceptually irrelevant or redundant information as covers or carriers to hide secret messages.

In this paper, a new Least Significant Bit (LSB) nonsequential embedding technique in wave audio files is introduced. To support the immunity of proposed hiding system, and in order to recover some weak aspect inherent with the pure implementation of stego-systems, some auxiliary processes were suggested and investigated including the use of hidden text jumping process and stream ciphering algorithm. Besides, the suggested

Chaotic systems have been proved to be useful and effective for cryptography. Through this work, a new Feistel cipher depend upon chaos systems and Feistel network structure with dynamic secret key size according to the message size have been proposed. Compared with the classical traditional ciphers like Feistel-based structure ciphers, Data Encryption Standards (DES), is the common example of Feistel-based ciphers, the process of confusion and diffusion, will contains the dynamical permutation choice boxes, dynamical substitution choice boxes, which will be generated once and hence, considered static,

            While using chaotic maps, in the suggested system, called

Abstract

Purpose: The research attempts to Stand on the reality of the effective application of of strategic information systems in telecommunications companies in the Kurdistan Region, and what is the amount of the impact of such systems on promoting of Strategic Intelligence.

Design/Methodology/Approach: The Applied method has been used, In order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then distributed to (11) Company of Iraqi communications operating in Kurdistan Region companies, it has been used questionnaire to collect data in order to develop

The study aimed at identifying the strategic gaps in the actual reality of the management of public organizations investigated to determine the strategy used based on the study model. The study relied on the variable of the general organization strategy in its dimensions (the general organization strategy, the organization's political strategy and the defense strategy of the organization) The sample of the study was (General Directorate of Traffic, Civil Status Directorate and Civil Defense Directorate), formations affiliated to the Ministry of the Interior, for the importance of the activity carried out by these public organizations by providing them In order to translate the answers into a quantitative expression in the analysi

The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

Energy savings are very common in IoT sensor networks because IoT sensor nodes operate with their own limited battery. The data transmission in the IoT sensor nodes is very costly and consume much of the energy while the energy usage for data processing is considerably lower. There are several energy-saving strategies and principles, mainly dedicated to reducing the transmission of data. Therefore, with minimizing data transfers in IoT sensor networks, can conserve a considerable amount of energy. In this research, a Compression-Based Data Reduction (CBDR) technique was suggested which works in the level of IoT sensor nodes. The CBDR includes two stages of compression, a lossy SAX Quantization stage which reduces the dynamic range of the

من الضروري اجراء تحليل الحساسية للمشاريع الاستثمارية التي يتبناها القطاع  العام أو الخاص وذلك لسببين ، الاول هو تضمين عامل المخاطرة واللاتاكد عند تقييم المشروع من الناحية الاقتصادية ، حيث لابد من يكون نسبة مخاطرة وعدم تاكد عند تقييم أي مشروع لمجابهة احداث المستقبل الغير متوقعة ، الثاني المنافسة الشديدة بين المنتجات المحلية والمستوردة  ، حيث ان تحليل الحساسية يعطينا صورة عن مدى حساسية القيمة الحالية

The current study aims to investigate the effect of the interaction between the use of the improve strategy in teaching mathematics and the level of academic achievement on the acquisition of algebraic concepts and habits of mind among tenth-grade students in Oman. The study adopted the experimental method, based on a quasi-experimental design with two groups: experimental and control groups and pre-post-measurement. The study sample consisted of (28) 10th-grade students as an experimental group and 26 of 10th-grade students as a control group in Al-Tufail bin Amr School in South Al Batinah. The differences in the pretest and posttest gains were analyzed using mean, standard deviation, ANCOVA, t-test, effect size (eta-square), and two-wa