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

The process of combining the significant information from a series of images into a single image called image sharpening or image fusing, where the resultant fused image will be having more spatial and spectral information than any of the input images. in this research two images of the same place in different spatial resolution have been used the first one was panchromatic and the second image was multispectral with spatial resolution 0.5m and 2 m respectively. These images were captured by world view-2 sensor. This research resent four pan sharpening methods like (HSV, Brovey (color normalizes) , Gram shmidt and PCA)these methods were used to combine the adopted images to get multispectral image

     Deep learning techniques allow us to achieve image segmentation with excellent accuracy and speed. However, challenges in several image classification areas, including medical imaging and materials science, are usually complicated as these complex models may have difficulty learning significant image features that would allow extension to newer datasets. In this study, an enhancing technique for object detection is proposed based on deep conventional neural networks by combining levelset and standard shape mask. First, a standard shape mask is created through the "probability" shape using the global transformation technique, then the image, the mask, and the probability map are used as the levelset input to apply the image segme

Akaike’s Information Criterion (AIC) is a popular method for estimation the number of sources impinging on an array of sensors, which is a problem of great interest in several applications. The performance of AIC degrades under low Signal-to-Noise Ratio (SNR). This paper is concerned with the development and application of quadrature mirror filters (QMF) for improving the performance of AIC. A new system is proposed to estimate the number of sources by applying AIC to the outputs of filter bank consisting quadrature mirror filters (QMF). The proposed system can estimate the number of sources under low signal-to-noise ratio (SNR).

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

TMA Technique was used to study the behavior of the thermal expansion (α) of the unsaturated polyester resin(UP) containing ratios wt % of different phenolic Bakelite. We can through this technique evaluate the coefficient of linear thermal expansion (α) on the one hand and the glass transition temperature(Tg)  of his other hand of polymer composite prepared .Evidenced from this study that extravagant increases the ratio of phenolic Bakelite in polyester prepared led to a decrease in the Tg and it was observed that there is increase in the values of (α) in low temperture and decrease in high temperture due to transformation of polymeric material from elastic to plastic , and therefore, increase the ratio to 15% phenoli

Because the Coronavirus epidemic spread in Iraq, the COVID-19 epidemic of people quarantined due to infection is our application in this work. The numerical simulation methods used in this research are more suitable than other analytical and numerical methods because they solve random systems. Since the Covid-19 epidemic system has random variables coefficients, these methods are used. Suitable numerical simulation methods have been applied to solve the COVID-19 epidemic model in Iraq. The analytical results of the Variation iteration method (VIM) are executed to compare the results. One numerical method which is the Finite difference method (FD) has been used to solve the Coronavirus model and for comparison purposes. The numerical simulat

Governance system extends its application to include all internal bodies in the banking institution as well as the external authorities that impose the application of the rules of banking governance, each according to its position.

Among the external actors involved in applying the rules of banking governance is the central bank that takes the position of the general supervisor of all banking activities in the country, and that the central bank exercises its supervision and control over banks through the compliance monitor, and the latter is the effective link between the central bank and the banks under its supervision. Therefore, we find that it has an important role in implementing the rules of banking governance at the level

Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that