The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

Merging biometrics with cryptography has become more familiar and a great scientific field was born for researchers. Biometrics adds distinctive property to the security systems, due biometrics is unique and individual features for every person. In this study, a new method is presented for ciphering data based on fingerprint features. This research is done by addressing plaintext message based on positions of extracted minutiae from fingerprint into a generated random text file regardless the size of data. The proposed method can be explained in three scenarios. In the first scenario the message was used inside random text directly at positions of minutiae in the second scenario the message was encrypted with a choosen word before ciphering

Secure information transmission over the internet is becoming an important requirement in data communication. These days, authenticity, secrecy, and confidentiality are the most important concerns in securing data communication. For that reason, information hiding methods are used, such as Cryptography, Steganography and Watermarking methods, to secure data transmission, where cryptography method is used to encrypt the information in an unreadable form. At the same time, steganography covers the information within images, audio or video. Finally, watermarking is used to protect information from intruders. This paper proposed a new cryptography method by using thre

Most includeding techniques of digital watermark even now working through the direct inclusion in the pixel without taking into account the level of compression (attack) that can go wrong, which makes digital watermark can be discarded easily. In this research, a method was proposed to overcome this problem, which is based on DCT (after image partitioned into non overlapped blocks with size 8×8 pixel), accompanied by a quantization method. The watermark (digital image) is embedded in DCT frequency domain seeking the blocks have highest standard deviation (the checking is only on the AC coefficients) within a predetermined threshold value, then the covered image will compressed (attacked) varying degrees of compression. The suggested met

Algorithms for Arabic stemming available in two main types which are root-based approach and stem-based approach. Both types have problems which have been solved in the proposed stemmer which combined rules of both main types and based on Arabic patterns (Tafealat1) to find the added letters. The proposed stemmer achieved root exploration ratio (99.08) and fault ratio (0.9).

Image retrieval is an active research area in image processing, pattern recognition, and
computer vision. In this proposed method, there are two techniques to extract the feature
vector, the first one is applying the transformed algorithm on the whole image and the second
is to divide the image into four blocks and then applying the transform algorithm on each part
of the image. In each technique there are three transform algorithm that have been applied
(DCT, Walsh Transform, and Kekre’s Wavelet Transform) then finding the similarity and
indexing the images, useing the correlation between feature vector of the query image and
images in database. The retrieved method depends on higher indexing number. <

      In this paper an algorithm for Steganography using DCT for cover image and DWT for hidden image with an embedding order key is proposed. For more security and complexity the cover image convert from RGB to YIQ, Y plane is used and divided into four equally parts and then converted to DCT domain. The four coefficient of the DWT of the hidden image are embedded into each part of cover DCT, the embedding order based on the order key of which is stored with cover in a database table in both the sender and receiver sender. Experimental results show that the proposed algorithm gets successful hiding information into the cover image. We use Microsoft Office Access 2003 database as DBMS, the hiding, extracting algo

     Detection moving car in front view is difficult operation because of the dynamic background due to the movement of moving car and the complex environment that surround the car, to solve that, this paper proposed new method based on linear equation to determine the region of interest by building more effective background model to deal with dynamic background scenes. This method exploited the permitted region between cars according to traffic law to determine the region (road) that in front the moving car which the moving cars move on. The experimental results show that the proposed method can define the region that represents the lane in front of moving car successfully with precision over 94%and detection rate 86