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jeasiq-2059
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
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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.

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
A Cryptosystem for Database Security Based on TSFS Algorithm
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Implementation of TSFS (Transposition, Substitution, Folding, and Shifting) algorithm as an encryption algorithm in database security had limitations in character set and the number of keys used. The proposed cryptosystem is based on making some enhancements on the phases of TSFS encryption algorithm by computing the determinant of the keys matrices which affects the implementation of the algorithm phases. These changes showed high security to the database against different types of security attacks by achieving both goals of confusion and diffusion.

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Publication Date
Thu Jan 14 2021
Journal Name
Iraqi Journal Of Science
On-line Analytical Processing (OLAP) Operation for Outpatient Healthcare
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This paper presents an architecture for the data warehouse of outpatient healthcare (DWOP) as a data repository collects data from two different sources (Databases of outpatient healthcare and Excel files from hospitals) and provides storage, functionality and responsiveness to queries to meet decision makers requirements.
Successfully supporting managerial decision-making is critically dependent upon the availability of integrated, high quality information organized and presented in a timely and easily understood manner. “On-Line Analytical Processing (OLAP) is utilized for decision support to get interesting information” from the data warehouse with a rapid execution time. OLAP is considered one of Business Intelligence

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Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Network Performance Analysis Based on Network Simulator NS-2.
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     NS-2 is a tool to simulate networks and events that occur per packet sequentially based on time and are widely used in the research field. NS-2 comes with NAM (Network Animator) that produces a visual representation it also supports several simulation protocols. The network can be tested end-to-end. This test includes data transmission, delay, jitter, packet-loss ratio and throughput. The Performance Analysis simulates a virtual network and tests for transport layer protocols at the same time with variable data and analyzes simulation results based on the network simulator NS-2.

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Publication Date
Thu Nov 17 2022
Journal Name
Journal Of Interdisciplinary Mathematics
Study on approximate analytical methods for nonlinear differential equations
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In this work, an analytical approximation solution is presented, as well as a comparison of the Variational Iteration Adomian Decomposition Method (VIADM) and the Modified Sumudu Transform Adomian Decomposition Method (M STADM), both of which are capable of solving nonlinear partial differential equations (NPDEs) such as nonhomogeneous Kertewege-de Vries (kdv) problems and the nonlinear Klein-Gordon. The results demonstrate the solution’s dependability and excellent accuracy.

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Publication Date
Wed Oct 28 2020
Journal Name
Iraqi Journal Of Science
Jordan Triple Higher (σ,τ)-Homomorphisms on Prime Rings
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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 .

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Publication Date
Tue Jul 30 2024
Journal Name
Iraqi Journal Of Science
A Survey on Image Caption Generation in Various Languages
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      The image caption is the process of adding an explicit, coherent description to the contents of the image. This is done by using the latest deep learning techniques, which include computer vision and natural language processing, to understand the contents of the image and give it an appropriate caption. Multiple datasets suitable for many applications have been proposed. The biggest challenge for researchers with natural language processing is that the datasets are incompatible with all languages. The researchers worked on translating the most famous English data sets with Google Translate to understand the content of the images in their mother tongue. In this paper, the proposed review aims to enhance the understanding o

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Publication Date
Fri Mar 01 2019
Journal Name
Neurocomputing
A survey on video compression fast block matching algorithms
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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Facial Expression Recognition Based on Deep Learning: An Overview
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      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

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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
A New Separable Moments Based on Tchebichef-Krawtchouk Polynomials
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Publication Date
Tue Nov 01 2016
Journal Name
2016 International Conference On Advances In Electrical, Electronic And Systems Engineering (icaees)
Efficient routing algorithm for VANETs based on distance factor
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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

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