The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

Exchange of information through the channels of communication can be unsafe. Communication media are not safe to send sensitive information so it is necessary to provide the protection of information from disclosure to unauthorized persons. This research presented the method to information security is done through information hiding into the cover image using a least significant bit (LSB) technique, where a text file is encrypted using a secret sharing scheme. Then, generating positions to hiding information in a random manner of cover image, which is difficult to predict hiding in the image-by-image analysis or statistical analyzes. Where it provides two levels of information security through encryption of a text file using the secret sha

Abstract— The growing use of digital technologies across various sectors and daily activities has made handwriting recognition a popular research topic. Despite the continued relevance of handwriting, people still require the conversion of handwritten copies into digital versions that can be stored and shared digitally. Handwriting recognition involves the computer's strength to identify and understand legible handwriting input data from various sources, including document, photo-graphs and others. Handwriting recognition pose a complexity challenge due to the diversity in handwriting styles among different individuals especially in real time applications. In this paper, an automatic system was designed to handwriting recognition

Groupwise non-rigid image alignment is a difficult non-linear optimization problem involving many parameters and often large datasets. Previous methods have explored various metrics and optimization strategies. Good results have been previously achieved with simple metrics, requiring complex optimization, often with many unintuitive parameters that require careful tuning for each dataset. In this chapter, the problem is restructured to use a simpler, iterative optimization algorithm, with very few free parameters. The warps are refined using an iterative Levenberg-Marquardt minimization to the mean, based on updating the locations of a small number of points and incorporating a stiffness constraint. This optimization approach is eff

Drag reduction (DR) techniques are used to improve the flow by spare the flow energy. The applications of DR are conduits in oil pipelines, oil well operations and flood water disposal, many techniques for drag reduction are used. One of these techniques is microbubbles.  In this work, reduce of drag percent occurs by using a small bubbles of air pumped in the fluid transported. Gasoil is used as liquid transporting in the pipelines and air pumped as microbubbles. This study shows that the maximum value of drag reduction is 25.11%.

The computer vision branch of the artificial intelligence field is concerned with developing algorithms for analyzing video image content. Extracting edge information, which is the essential process in most pictorial pattern recognition problems. A new method of edge detection technique has been introduces in this research, for detecting boundaries.

           Selection of typical lossy techniques for encoding edge video images are also discussed in this research. The concentration is devoted to discuss the Block-Truncation coding technique and Discrete Cosine Transform (DCT) coding technique. In order to reduce the volume of pictorial data which one may need to store or transmit,