Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

Plagiarism Detection Systems play an important role in revealing instances of a plagiarism act, especially in the educational sector with scientific documents and papers. The idea of plagiarism is that when any content is copied without permission or citation from the author. To detect such activities, it is necessary to have extensive information about plagiarism forms and classes. Thanks to the developed tools and methods it is possible to reveal many types of plagiarism. The development of the Information and Communication Technologies (ICT) and the availability of the online scientific documents lead to the ease of access to these documents. With the availability of many software text editors, plagiarism detections becomes a critical

In this study, the effect of fire flame on the punching shear strength of steel fiber reinforced concrete flat plates was experimentally investigated using nine half-scale specimens with dimensions of 1500×1500 mm and a total thickness of 100 mm. The main investigated variables comprised the steel fiber volume fraction 0, 1, and 1.5% and the burning steady state temperature 500 and 600 °C. The specimens were divided into three groups, each group consists of three specimens. The specimens in the first group were tested with no fire effect to be the reference specimens, while the others of the second and third groups were tested after being exposed to fire-flame effect. The adopted characteristics of the fire test were; (one hour) b

In this paper, wireless network is planned; the network is predicated on the IEEE 802.16e standardization by WIMAX. The targets of this paper are coverage maximizing, service and low operational fees. WIMAX is planning through three approaches. In approach one; the WIMAX network coverage is major for extension of cell coverage, the best sites (with Band Width (BW) of 5MHz, 20MHZ per sector and four sectors per each cell). In approach two, Interference analysis in CNIR mode. In approach three of the planning, Quality of Services (QoS) is tested and evaluated. ATDI ICS software (Interference Cancellation System) using to perform styling. it shows results in planning area covered 90.49% of the Baghdad City and used 1000 mob

The sending of information at the present time requires the speed and providing protection for it. So compression of the data is used in order to provide speed and encryption is used in order to provide protection. In this paper a proposed method is presented in order to provide compression and security for the secret information before sending it. The proposed method based on especial keys with MTF transform method to provide compression and based on RNA coding with MTF encoding method to provide security. The proposed method based on multi secret keys. Every key is designed in an especial way. The main reason in designing these keys in special way is to protect these keys from the predication of the unauthorized users.

Image fusion is one of the most important techniques in digital image processing, includes the development of software to make the integration of multiple sets of data for the same location; It is one of the new fields adopted in solve the problems of the digital image, and produce high-quality images contains on more information for the purposes of interpretation, classification, segmentation and compression, etc. In this research, there is a solution of problems faced by different digital images such as multi focus images through a simulation process using the camera to the work of the fuse of various digital images based on previously adopted fusion techniques such as arithmetic techniques (BT, CNT and MLT), statistical techniques (LMM,

Like the digital watermark, which has been highlighted in previous studies, the quantum watermark aims to protect the copyright of any image and to validate its ownership using visible or invisible logos embedded in the cover image. In this paper, we propose a method to include an image logo in a cover image based on quantum fields, where a certain amount of texture is encapsulated to encode the logo image before it is included in the cover image. The method also involves transforming wavelets such as Haar base transformation and geometric transformation. These combination methods achieve a high degree of security and robustness for watermarking technology. The digital results obtained from the experiment show that the values of Peak Sig

In this paper, an algorithm through which we can embed more data than the
regular methods under spatial domain is introduced. We compressed the secret data
using Huffman coding and then this compressed data is embedded using laplacian
sharpening method.
We used Laplace filters to determine the effective hiding places, then based on
threshold value we found the places with the highest values acquired from these filters
for embedding the watermark. In this work our aim is increasing the capacity of
information which is to be embedded by using Huffman code and at the same time
increasing the security of the algorithm by hiding data in the places that have highest
values of edges and less noticeable.
The perform

     Various document types play an influential role in a lot of our lives activities today; hence preserving their integrity is an important matter. Such documents have various forms, including texts, videos, sounds, and images.  The latter types' authentication will be our concern here in this paper. Images can be handled spatially by doing the proper modification directly on their pixel values or spectrally through conducting some adjustments to some of the addressed coefficients. Due to spectral (frequency) domain flexibility in handling data, the domain coefficients are utilized for the watermark embedding purpose. The integer wavelet transform (IWT), which is a wavelet transform based on the lifting scheme,