The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improvement is not due to the application of joint auditing, so it was concluded that the mandatory application of joint auditing does not have a significant impact on the market value, but this is due to the improvement in the performance of companies, and the research recommends that the concerned bodies should not be obligated to audit companies The question of its application is voluntary, to reflect the companies' intentions to improve the quality of their reports.
In this paper, preliminary test Shrinkage estimator have been considered for estimating the shape parameter α of pareto distribution when the scale parameter equal to the smallest loss and when a prior estimate α0 of α is available as initial value from the past experiences or from quaintance cases. The proposed estimator is shown to have a smaller mean squared error in a region around α0 when comparison with usual and existing estimators.
A histological study was conducted to examine the structure of optic tectum in Hemidactylus flaviviridis. The results showed that the optic tectum consists of fourteen strata organized in three zones. The deep zone which extends from the first stratum (around optic ventricle) to the fifth stratum. The medium zone comprises the sixth & seventh strata, which represent the center of optic tectum. The superficial zone which extends from the eighth stratum to the fourteenth stratum and forms the retino recipient region. The strata of deep zone are called the Stratum Griseum et Periventricular ( SGAP ) , the sixth stratum is called the Stratum Album Central ( SAC ) and 
... Show MoreComputer vision is an emerging area with a huge number of applications. Identification of the fingertip is one of the major parts of those areas. Augmented reality and virtual reality are the most recent technological advancements that use fingertip identification. The interaction between computers and humans can be performed easily by this technique. Virtual reality, robotics, smart gaming are the main application domains of these fingertip detection techniques. Gesture recognition is one of the most fascinating fields of fingertip detection. Gestures are the easiest and productive methods of communication with regard to collaboration with the computer. This analysis examines the different studies done in the field of
... Show MoreComputer systems and networks are being used in almost every aspect of our daily life; as a result the security threats to computers and networks have also increased significantly. Traditionally, password-based user authentication is widely used to authenticate legitimate user in the current system0T but0T this method has many loop holes such as password sharing, shoulder surfing, brute force attack, dictionary attack, guessing, phishing and many more. The aim of this paper is to enhance the password authentication method by presenting a keystroke dynamics with back propagation neural network as a transparent layer of user authentication. Keystroke Dynamics is one of the famous and inexpensive behavioral biometric technologies, which identi
... Show MoreA Multiple System Biometric System Based on ECG Data
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In this paper, an adaptive medical image watermarking technique is proposed based on wavelet transform and properties of human visual system in order to maintain the authentication of medical images. Watermark embedding process is carried out by transforming the medical image into wavelet domain and then adaptive thresholding is computed to determine the suitable locations to hide the watermark in the image coefficients. The watermark data is embedded in the coefficients that are less sensitive into the human visual system in order to achieve the fidelity of medical image. Experimental results show that the degradation by embedding the watermark is too small to be visualized. Also, the proposed adaptive watermarking technique can preserv
... Show MoreData hiding strategies have recently gained popularity in different fields; Digital watermark technology was developed for hiding copyright information in the image visually or invisibly. Today, 3D model technology has the potential to alter the field because it allows for the production of sophisticated structures and forms that were previously impossible to achieve. In this paper, a new watermarking method for the 3D model is presented. The proposed method is based on the geometrical and topology properties of the 3D model surface to increase the security. The geometrical properties are based on computing the mean curvature for a surface and topology based on the number of edges around each vertex, the vertices
... Show MoreIn this paper, we shall investigate and study some kinds of ideals in an intuitionistic fuzzy setting, they are called complete intuitionistic fuzzy subalgebra, complete intuitionistic fuzzy ideal, and complete intuitionistic fuzzy ideal. In this study, we have also proposed some hypotheses to explain some of the relationships between these kinds of intuitionistic fuzzy ideals.