This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

In this work, we carried out an experimental study of thedusty
plasma by taking the dust material Fe₃O₄ with radius of the any grain
0.1μm - 0.5μm. In experiment we use air in the vacuum chamber
system under different low pressure (0.1-1) Torr. The results
illustrated that the present of dust particles in the air plasma did not
effect on Paschen minimum which is 0.5 without dust and with Fe₃O₄
dusty grains.
The effect of Fe3O4 dust particles on plasma parameters can be
notice in direct current system in glow discharge region. The plasma
parameters which were studied in this work represent plasma
potential, floating potential,electron saturation current, temperatu

This study rigorously investigates three 3d transition metal carbide (TMC) structures via LDA and GGA approximations. It examines cohesive energy (Ecoh), Vickers hardness (Hv), mechanical stability, and electronic properties. Notably, most 3d TMCs exhibit higher cohesive energy than nitrides, and rs-TiC demonstrates a Vickers hardness of 25.66 GPa, outperforming its nitride counterpart. The study employs theoretical calculations to expedite research, revealing mechanical stability in CrC and MnC (GGA) and CrC (LDA in cc structure), while all 3d TMCs in rs and seven in zb structures show stability. Charge transfer and bonding analysis reveal enhanced covalency along the series, influenced by the interplay between p orbitals of carbon and d o

In Automatic Speech Recognition (ASR) the non-linear data projection provided by a one hidden layer Multilayer Perceptron (MLP), trained to recognize phonemes, and has previous experiments to provide feature enhancement substantially increased ASR performance, especially in noise. Previous attempts to apply an analogous approach to speaker identification have not succeeded in improving performance, except by combining MLP processed features with other features. We present test results for the TIMIT database which show that the advantage of MLP preprocessing for open set speaker identification increases with the number of speakers used to train the MLP and that improved identification is obtained as this number increases beyond sixty.

In this paper, a subspace identification method for bilinear systems is used . Wherein a " three-block " and " four-block " subspace algorithms are used. In this algorithms the input signal to the system does not have to be white . Simulation of these algorithms shows that the " four-block " gives fast convergence and the dimensions of the matrices involved are significantly smaller so that the computational complexity is lower as a comparison with " three-block " algorithm .

Steganography is the art of secret communication. Its purpose is to hide the presence of information, using, for example, images as covers. The frequency domain is well suited for embedding in image, since hiding in this frequency domain coefficients is robust to many attacks. This paper proposed hiding a secret image of size equal to quarter of the cover one. Set Partitioning in Hierarchal Trees (SPIHT) codec is used to code the secret image to achieve security. The proposed method applies Discrete Multiwavelet Transform (DMWT) for cover image. The coded bit stream of the secret image is embedded in the high frequency subbands of the transformed cover one. A scaling factors ? and ? in frequency domain control the quality of the stego

The objective of this work is to design and implement a cryptography system that enables the sender to send message through any channel (even if this channel is insecure) and the receiver to decrypt the received message without allowing any intruder to break the system and extracting the secret information. In this work, we implement an interaction between the feedforward neural network and the stream cipher, so the secret message will be encrypted by unsupervised neural network method in addition to the first encryption process which is performed by the stream cipher method. The security of any cipher system depends on the security of the related keys (that are used by the encryption and the decryption processes) and their corresponding le

in this paper we adopted ways for detecting edges locally classical prewitt operators and modification it are adopted to perform the edge detection and comparing then with sobel opreators the study shows that using a prewitt opreators

A LiF (TLD-700) PTFED disc has adiameter of (13mm) and thickness of (0.4mm) for study the response and sensetivity of this material for gamma and beta rays by using (TOLEDO) system from pitman company. In order to calibrate the system and studying the calibration factor. Discs were irradiated for Gamma and Beta rays and comparing with the theoretical doses. The exposure range is between 15×10-2 mGy to 1000×10-2 mGy. These doses are within the range of normal radiation field for workers.