The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad

Pleomorphic adenoma (PA) is the most frequent benign epithelial neoplasm of salivary glands, displaying a remarkable degree of morphological variety. The aim of the study is to illustrate the clinicopathological characteristics of PA with particular emphases on epithelial cell morphology and mesenchymal elements. Materials and Methods: A total of 132 PA collected between 2002 and 2017 were recruited from Al Shahid Ghazi Al Hariri Hospital and the Department of Oral Pathology, College of Dentistry, Baghdad University, Baghdad, Iraq, and analyzed for their demographic and histopathological features. All data were analyzed using descriptive statistics. A slightly higher incidence of PA was detected in females (52.3%) compared to male subject

PVC membrane sensor for the selective determination of Mefenamic acid (MFA) was constructed. The sensor is based on ion association of MFA with Dodecaphospho molybdic acid (PMA) and Dodeca–Tungstophosphoric acid(PTA) as ion pairs. Nitro benzene (NB) and di-butyl phthalate (DBPH) were used as plasticizing agents in PVC matrix membranes. The specification of sensor based on PMA showed a linear response of a concentration range 1.0 × 10–2 –1.0 × 10–5 M, Nernstian slopes of 17.1-18.86 mV/ decade, detection limit of 7 × 10-5 -9.5 × 10 -7M, pH range 3 – 8 , with correlation coefficients lying between 0.9992 and 0.9976, respectively. By using the ionphore based on PTA gives a concentration range of 1.0 × 10–4 –1.0 × 10–5 M,

Nowadays, still images are used everywhere in the digital world. The shortages of storage capacity and transmission bandwidth make efficient compression solutions essential. A revolutionary mathematics tool, wavelet transform, has already shown its power in image processing. The major topic of this paper, is improve the compresses of still images by Multiwavelet based on estimation the high Multiwavelet coefficients in high frequencies sub band  by interpolation instead of sending all Multiwavelet coefficients. When comparing the proposed approach with other compression methods Good result obtained

With the escalation of cybercriminal activities, the demand for forensic investigations into these crimeshas grown significantly. However, the concept of systematic pre-preparation for potential forensicexaminations during the software design phase, known as forensic readiness, has only recently gainedattention. Against the backdrop of surging urban crime rates, this study aims to conduct a rigorous andprecise analysis and forecast of crime rates in Los Angeles, employing advanced Artificial Intelligence(AI) technologies. This research amalgamates diverse datasets encompassing crime history, varioussocio-economic indicators, and geographical locations to attain a comprehensive understanding of howcrimes manifest within the city. Lev

Researchers employ behavior based malware detection models that depend on API tracking and analyzing features to identify suspected PE applications. Those malware behavior models become more efficient than the signature based malware detection systems for detecting unknown malwares. This is because a simple polymorphic or metamorphic malware can defeat signature based detection systems easily. The growing number of computer malwares and the detection of malware have been the concern for security researchers for a large period of time. The use of logic formulae to model the malware behaviors is one of the most encouraging recent developments in malware research, which provides alternatives to classic virus detection methods. To address the l

Porosity plays an essential role in petroleum engineering. It controls fluid storage in aquifers, connectivity of the pore structure control fluid flow through reservoir formations. To quantify the relationships between porosity, storage, transport and rock properties, however, the pore structure must be measured and quantitatively described. Porosity estimation of digital image utilizing image processing essential for the reservoir rock analysis since the sample 2D porosity briefly described. The regular procedure utilizes the binarization process, which uses the pixel value threshold to convert the color and grayscale images to binary images. The idea is to accommodate the blue regions entirely with pores and transform it to white in r

This paper tackles with principal component analysis method (PCA ) to dimensionality reduction in the case of linear combinations to digital image processing and analysis. The PCA is statistical technique that shrinkages a multivariate data set consisting of inter-correlated variables into a data set consisting of variables that are uncorrelated linear combination, while ensuring the least possible loss of useful information. This method was applied to a group of satellite images of a certain area in the province of Basra, which represents the mouth of the Tigris and Euphrates rivers in the Shatt al-Arab in the province of Basra.

In this paper, a modified derivation has been introduced to analyze the construction of C-space. The profit from using C-space is to make the process of path planning more safety and easer. After getting the C-space construction and map for two-link planar robot arm, which include all the possible situations of collision between robot parts and obstacle(s), the A* algorithm, which is usually used to find a heuristic path on Cartesian W-space, has been used to find a heuristic path on C-space map. Several modifications are needed to apply the methodology for a manipulator with degrees of freedom more than two. The results of C-space map, which are derived by the modified analysis, prove the accuracy of the overall C-space mapping and cons