Preferred Language
Articles
/
jeasiq-2059
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Feb 02 2012
Journal Name
Education College Journal/al-mustansiriyah University
On Significance Testimator in Pareto Distribution Via Shrinkage Technique
...Show More Authors

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.

Preview PDF
Publication Date
Wed May 31 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Histological Study on Optic Tectum in Hemida ctylus Flaviviridis
...Show More Authors

  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&nbsp

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Review on Vision Based Real Time Fingertip Detection Approaches
...Show More Authors

    Computer 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 More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Thu Aug 02 2012
Journal Name
International Journal Of Advanced Research In Computer Science
User Authentication based on Keystroke Dynamics Using Backpropagation Network
...Show More Authors

Computer 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 More
Publication Date
Sun Dec 31 2023
Journal Name
International Journal On Technical And Physical Problems Of Engineering
A Multiple System Biometric System Based on ECG Data
...Show More Authors

A Multiple System Biometric System Based on ECG Data

Scopus
Publication Date
Thu Nov 02 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Gallium Selective PVC Membrane Electrodes Based on Crown Ethers
...Show More Authors

Gallium  selective  e lectrodes   based  on  12-crown-4  (12C4)  and benzo-15-crown-5   (B15C5)  and  plasticizers   dioctyl  phenyl phosphonate   (DOPP),   dibutyl  phosphate  (DBP),  dibutyl  phthalate (DBPH)  in  PVC  matrix  membranes  are  constructed.  Specific properties  of  the electrodes  are  studied  including  calibration  curve, slope  detection limit, concentration  

+

 
... Show More
View Publication Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
Fast Temporal Video Segmentation Based on Krawtchouk-Tchebichef Moments
...Show More Authors

View Publication
Scopus (37)
Crossref (39)
Scopus Clarivate Crossref
Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Adaptive Medical Image Watermarking Technique based on Wavelet Transform
...Show More Authors

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 More
View Publication Preview PDF
Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Data Hiding in 3D Model Based on Surface Properties
...Show More Authors

    Data 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 More
View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
On Complete Intuitionistic Fuzzy Roh-Ideals in Roh-Algebras
...Show More Authors

     In 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.

View Publication Preview PDF
Scopus (5)
Scopus Crossref