Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

         Stream ciphers are an important class of encryption algorithms. There is a vast body of theoretical knowledge on stream ciphers, and various design principles for stream ciphers have been proposed and extensively analyzed. This paper  presents a new method of stream cipher, that by segmenting the plaintext into number of register then any of them combined to any other by using combination logic circuit (And, OR, JK, NOT, XOR), then using variant register in length as a key which provides security enhancement against attacks and then compare the strength of this method with RSA by calculaing the time necessary to get the original text by using the genetic algorithm. And the way that ha

    The problem statement discussed in this paper is a new technique for the presentation of painterly rendering that uses a K-mean segmentation to divide the input image into a set of regions (depending on the grayscale of the regions). Segmenting the input image helps users use different brush strokes and easily change the strokes' shape, size, or orientation for different regions. Every region is painted using different brush kinds. The properties of the brush strokes are chosen depending on the region's details. The brush stroke properties, such as size, color, shape, location, and orientation, are extracted from the source image using statistical tools. The number of regions is set up manually and depends on the input image. This

The study aimed to monitor the concept of reputation in the previous literature, its relationship to mental image and identity, and to reveal recent trends in its measurement Techniques.

    The study relied on a descriptive approach using library survey and comparative analysis, and the study reached following conclusions:

     Despite the beginning of the first signs of reputation In the fifties of the last century, however, Defining and standardizing the concept with clear and specific dimensions began in the 1990s and the beginning of the third millennium. The concept of reputation refers to the stakeholders’ overall evaluation of organizations, which reflects their perceptions of

In this paper, a hybrid image compression technique is introduced that integrates discrete wavelet transform (DWT) and linear polynomial coding. In addition, the proposed technique improved the midtread quantizer scheme once by utilizing the block based and the selected factor value. The compression system performance showed the superiority in quality and compression ratio compared to traditional polynomial coding techniques.

The vegetable cover plays an important role in the environment and Earth resource sciences. In south Iraq, the region is classified as arid or semiarid area due to the low precipitations and high temperature among the year. In this paper, the Landat-8 satellite imagery will be used to study and estimate the vegetable area in south Iraq. For this purpose many vegetation indices will be examined to estimate and extract the area of vegetation contain in and image. Also, the weathering parameters must be investigated to find the relationship between these parameters and the arability of vegetation cover crowing in the specific area. The remote sensing packages and Matlab written subroutines may be use to evaluate the results.

Reflections are ubiquitous effects in photos taken through transparent glass mediums, and represent a big problem in photography that impacts severely the performance of computer vision algorithms. Reflection removal is widely needed in daily lives with the prevalence of camera-equipped smart phones, and it is important, but it is a hard problem. This paper addresses the problem of reflection separation from two images taken from different viewpoints in front of a transparent glass medium, and proposes algorithm that exploits the natural image prior (gradient sparsity prior), and robust regression method to remove reflections. The proposed algorithm is tested on real world images, and the quantitative and visual quality comparisons were

The data compression is a very important process in order to reduce the size of a large data to be stored or transported, parametric curves such that Bezier curve is a suitable method to return gradual change and mutability of this data. Ridghelet transform solve the problems in the wavelet transform and it can compress the image well but when it uses with Bezier curve, the equality of compressed image become very well. In this paper, a new compression method is proposed by using Bezier curve with Ridgelet transform on RGB images. The results showed that the proposed method present good performance in both subjective and objective experiments. When the PSNR values equal to (34.2365, 33.4323 and 33.0987), they were increased in the propos

Performance of gas-solid spouted bed benefit from solids uniformity structure (UI).Therefore, the focus of this work is to maximize UI across the bed based on process variables. Hence, UI is to be considered as the objective of the optimization process .Three selected process variables are affecting the objective function. These decision variables are: gas velocity, particle density and particle diameter. Steady-state solids concentration measurements were carried out in a narrow 3-inch cylindrical spouted bed made of Plexiglas that used 60° conical shape base. Radial concentration of particles (glass and steel beads) at various bed heights and different flow patterns were measured using sophisticated optical probes. Stochastic Genetic

  E-Health care system is one of the great technology enhancements via using medical devices through sensors worn or implanted in the patient's body. Wireless Body Area Network (WBAN) offers astonishing help through wireless transmission of patient's data using agreed distance in which it keeps patient's status always controlled by regular transmitting of vital data indications to the receiver. Security and privacy is a major concern in terms of data sent from WBAN and biological sensors. Several algorithms have been proposed through many hypotheses in order to find optimum solutions. In this paper, an encrypting algorithm has been proposed via using hyper-chaotic Zhou system where it provides high security, privacy, efficiency and