Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

In this paper, the concept of Jordan triple higher -homomorphisms on prime

rings is introduced.  A result of Herstein is extended on this concept from the ring  into the prime ring .  We prove that every Jordan triple higher -homomorphism of ring  into prime ring  is either triple higher -homomorphism  or triple higher -anti-homomorphism of  into .

      Recognizing facial expressions and emotions is a basic skill that is learned at an early age and it is important for human social interaction. Facial expressions are one of the most powerful natural and immediate means that humans use to express their feelings and intentions. Therefore, automatic emotion recognition based on facial expressions become an interesting area in research, which had been introduced and applied in many areas such as security, safety health, and human machine interface (HMI). Facial expression recognition transition from controlled environmental conditions and their improvement and succession of recent deep learning approaches from different areas made facial expression representation mostly based on u

There has been a great deal of research into the considerable challenge of managing of traffic at road junctions; its application to vehicular ad hoc network (VANET) has proved to be of great interest in the developed world. Dynamic topology is one of the vital challenges facing VANET; as a result, routing of packets to their destination successfully and efficiently is a non-simplistic undertaking. This paper presents a MDORA, an efficient and uncomplicated algorithm enabling intelligent wireless vehicular communications. MDORA is a robust routing algorithm that facilitates reliable routing through communication between vehicles. As a position-based routing technique, the MDORA algorithm, vehicles' precise locations are used to establish th

Optical fiber biomedical sensor based on surface plasmon resonance for measuring and sensing the concentration and the refractive index of sugar in blood serum is designed and implemented during this work. Performance properties such as signal to noise ratio (SNR), sensitivity, resolution and the figure of merit were evaluated for the fabricated sensor. It was found that the sensitivity of the optical fiber-based SPR sensor with 40 nm thick and 10 mm long Au metal film of the exposed sensing region is 7.5µm/RIU, SNR is 0.697, figure of merit is 87.2 and resolution is 0.00026. The sort of optical fiber utilized in this work is plastic optical fiber with a core diameter of 980 µm, a cladding of 20μm, and a numerical aperture of 0.

    Glaucoma is one of the most dangerous eye diseases. It occurs as a result of an imbalance in the drainage and flow of the retinal fluid. Consequently, intraocular pressure is generated, which is a significant risk factor for glaucoma. Intraocular pressure causes progressive damage to the optic nerve head, thus leading to vision loss in the advanced stages. Glaucoma does not give any signs of disease in the early stages, so it is called "the Silent Thief of Sight". Therefore, early diagnosis and treatment of retinal eye disease is extremely important to prevent vision loss. Many articles aim to analyze fundus retinal images and diagnose glaucoma. This review can be used as a guideline to help diagnose glaucoma. It presents 63 artic

Let be a ring. Given two positive integers and , an module is said to be -presented, if there is an exact sequence of -modules with is -generated. A submodule of a right -module is said to be -pure in , if for every -Presented left -module the canonical map is a monomorphism. An -module has the -pure intersection property if the intersection of any two -pure submodules is again -pure. In this paper we give some characterizations, theorems and properties of modules with the -pure intersection property.

It is known that images differ from texts in many aspects, such as high repetition and correlation, local structure, capacitance characteristics and frequency. As a result, traditional encryption methods can not be applied to images. In this paper we present a method for designing a simple and efficient messy system using a difference in the output sequence. To meet the requirements of image encryption, we create a new coding system for linear and nonlinear structures based on the generation of a new key based on chaotic maps.

The design uses a kind of chaotic maps including the Chebyshev 1D map, depending on the parameters, for a good random appearance. The output is a test in several measurements, including the complexity of th