The research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest

The Iranian nuclear program was one of the most prominent issues in the international arena, in light of Iran's insistence on using it in various ways, and according to international changes, it came under pressure from the American side to impose packages of sanctions, which continued to our time, as it went to Russia and China to gain support in developing its nuclear activities. And, by virtue of the common interests that are linked between them, Iran has received great support from the last two countries in all fields to reach the final agreement in 2015, regarding asserting the peace of these activities, in addition to lifting all restrictions represented in the previous sanctions according to the Security Council resolutions, Aldo

THE ROLE OF ELECTRONIC-PAYMENT SERVICE PROVIDERS IN THE DEVELOPMENT OF E-BANKING IN IRAQ - AN APPLIED RESEARCH IN CENTRAL BANK OF IRAQ

Plagiarism is becoming more of a problem in academics. It’s made worse by the ease with which a wide range of resources can be found on the internet, as well as the ease with which they can be copied and pasted. It is academic theft since the perpetrator has ”taken” and presented the work of others as his or her own. Manual detection of plagiarism by a human being is difficult, imprecise, and time-consuming because it is difficult for anyone to compare their work to current data. Plagiarism is a big problem in higher education, and it can happen on any topic. Plagiarism detection has been studied in many scientific articles, and methods for recognition have been created utilizing the Plagiarism analysis, Authorship identification, and

Artificial Neural Networks (ANN) is one of the important statistical methods that are widely used in a range of applications in various fields, which simulates the work of the human brain in terms of receiving a signal, processing data in a human cell and sending to the next cell. It is a system consisting of a number of modules (layers) linked together (input, hidden, output). A comparison was made between three types of neural networks (Feed Forward Neural Network (FFNN), Back propagation network (BPL), Recurrent Neural Network (RNN). he study found that the lowest false prediction rate was for the recurrentt network architecture and using the Data on graduate students at the College of Administration and Economics, Univer

In this paper, we derive and prove the stability bounds of the momentum coefficient µ and the learning rate ? of the back propagation updating rule in Artificial Neural Networks .The theoretical upper bound of learning rate ? is derived and its practical approximation is obtained

Deepfake is a type of artificial intelligence used to create convincing images, audio, and video hoaxes and it concerns celebrities and everyone because they are easy to manufacture. Deepfake are hard to recognize by people and current approaches, especially high-quality ones. As a defense against Deepfake techniques, various methods to detect Deepfake in images have been suggested. Most of them had limitations, like only working with one face in an image. The face has to be facing forward, with both eyes and the mouth open, depending on what part of the face they worked on. Other than that, a few focus on the impact of pre-processing steps on the detection accuracy of the models. This paper introduces a framework design focused on this asp

In this work a fragile watermarking scheme is presented. This scheme is applied to digital color images in spatial domain. The image is divided into blocks, and each block has its authentication mark embedded in it, we would be able to insure which parts of the image are authentic and which parts have been modified. This authentication carries out without need to exist the original image. The results show the quality of the watermarked image is remaining very good and the watermark survived some type of unintended modification such as familiar compression software like WINRAR and ZIP

Human skin detection, which usually performed before image processing, is the method of discovering skin-colored pixels and regions that may be of human faces or limbs in videos or photos. Many computer vision approaches have been developed for skin detection. A skin detector usually transforms a given pixel into a suitable color space and then uses a skin classifier to mark the pixel as a skin or a non-skin pixel. A skin classifier explains the decision boundary of the class of a skin color in the color space based on skin-colored pixels. The purpose of this research is to build a skin detection system that will distinguish between skin and non-skin pixels in colored still pictures. This performed by introducing a metric that measu

Although text document images authentication is difficult due to the binary nature and clear separation between the background and foreground but it is getting higher demand for many applications. Most previous researches in this field depend on insertion watermark in the document, the drawback in these techniques lie in the fact that changing pixel values in a binary document could introduce irregularities that are very visually noticeable. In this paper, a new method is proposed for object-based text document authentication, in which I propose a different approach where a text document is signed by shifting individual words slightly left or right from their original positions to make the center of gravity for each line fall in with the m