Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

Orthodontic wires facilitate the required dental adjustments in the context of orthodontic therapy. The archwire has played a crucial role in orthodontic treatment, and the increasing emphasis on aesthetic preferences from patients, as well as the development of composite and ceramic brackets, have prompted investigations into aesthetic archwires that complement these brackets. Orthodontic wires are produced using a diverse range of materials. The utilisation of all available wire types can improve patient comfort, decrease chairside time, and shorten the overall duration of treatment. The individual clinician must possess comprehensive knowledge and comprehension of the various requirements and alternatives throughout the therapeut

Information hiding strategies have recently gained popularity in a variety of fields. Digital audio, video, and images are increasingly being labelled with distinct but undetectable marks that may contain a hidden copyright notice or serial number, or even directly help to prevent unauthorized duplication. This approach is extended to medical images by hiding secret information in them using the structure of a different file format. The hidden information may be related to the patient. In this paper, a method for hiding secret information in DICOM images is proposed based on Discrete Wavelet Transform (DWT). Firstly. segmented all slices of a 3D-image into a specific block size and collecting the host image depend on a generated key

HM Al-Dabbas, RA Azeez, AE Ali, IRAQI JOURNAL OF COMPUTERS, COMMUNICATIONS, CONTROL AND SYSTEMS ENGINEERING, 2023

In this paper, membrane-based computing image segmentation, both region-based and edge-based, is proposed for medical images that involve two types of neighborhood relations between pixels. These neighborhood relations—namely, 4-adjacency and 8-adjacency of a membrane computing approach—construct a family of tissue-like P systems for segmenting actual 2D medical images in a constant number of steps; the two types of adjacency were compared using different hardware platforms. The process involves the generation of membrane-based segmentation rules for 2D medical images. The rules are written in the P-Lingua format and appended to the input image for visualization. The findings show that the neighborhood relations between pixels o

The increased size of grayscale images or upscale plays a central role in various fields such as medicine, satellite imagery, and photography. This paper presents a technique for improving upscaling gray images using a new mixing wavelet generation by tensor product. The proposed technique employs a multi-resolution analysis provided by a new mixing wavelet transform algorithm to decompose the input image into different frequency components. After processing, the low-resolution input image is effectively transformed into a higher-resolution representation by adding a zeroes matrix. Discrete wavelets transform (Daubechies wavelet Haar) as a 2D matrix is used but is mixed using tensor product with another wavelet matrix’s size. MATLAB R2021

         Over the last few decades, many instructors have been trying all kinds of teaching methods, but without benefit. Nevertheless, in the 1986, a new technique is appeared which called K-W-L technique, it  is specified for reading comprehension passages because reading  skill is not easy matter for students for specific purposes (ESP).therefore, the K-W-L technique is a good one for thinking and experiences. To fulfill the aims and verify the hypothesis which reads as follows" it is hypothesized that there are no significant differences between the achievements of students who are taught according to K-W-L technique and those who are taught according to the traditional method

          In this paper, we have investigated some of the most recent energy efficient routing protocols for wireless body area networks. This technology has seen advancements in recent times where wireless sensors are injected in the human body to sense and measure body parameters like temperature, heartbeat and glucose level. These tiny wireless sensors gather body data information and send it over a wireless network to the base station. The data measurements are examined by the doctor or   physician and the suitable cure is suggested. The whole communication is done through routing protocols in a network environment. Routing protocol consumes energy while helping non-stop communic