Recommender Systems are tools to understand the huge amount of data available in the internet world. Collaborative filtering (CF) is one of the most knowledge discovery methods used positively in recommendation system. Memory collaborative filtering emphasizes on using facts about present users to predict new things for the target user. Similarity measures are the core operations in collaborative filtering and the prediction accuracy is mostly dependent on similarity calculations. In this study, a combination of weighted parameters and traditional similarity measures are conducted to calculate relationship among users over Movie Lens data set rating matrix. The advantages and disadvantages of each measure are spotted. From the study, a n

     Human Rights The word of graduation in the Arabic language to many meanings may be the most appropriate of what Al-Ragheb Al-Isfahani said in the right: is the coming of the thing from saying or doing at the time it must and in the form that must be, so the term human rights includes the following:First: A party has the right and another duty to.

                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac

      Data security is an important component of data communication and transmission systems. Its main role is to keep sensitive information safe and integrated from the sender to the receiver. The proposed system aims to secure text messages through two security principles encryption and steganography. The system produced a novel method for encryption using graph theory properties; it formed a graph from a password to generate an encryption key as a weight matrix of that graph and invested the Least Significant Bit (LSB) method for hiding the encrypted message in a colored image within a green component. Practical experiments of (perceptibility, capacity, and robustness) were calculated using similarity measures like PSNR, MSE, and

The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

بهذا البحث نقارن معاييرالمعلومات التقليدية (AIC , SIC, HQ , FPE ) مع معيارمعلومات الانحراف المحور (MDIC) المستعملة لتحديد رتبة انموذج الانحدارالذاتي (AR) للعملية التي تولد البيانات,باستعمال المحاكاة وذلك بتوليد بيانات من عدة نماذج للأنحدارالذاتي,عندما خضوع حد الخطأ للتوزيع الطبيعي بقيم مختلفة لمعلماته

The success of the company's strategy depends to a large extent on the success of its functional areas, the marketing Mix makes the company more able to monitor the external environment and the rapid changes related to competitors and customers, as well as the innovation contributes to meet the needs of customers and the requirements of competition and try to find solutions to various problems in Innovation ways, and thus integrated marketing and Innovation efforts in the company towards the design of competitive services to meet the requirements of customers and competition. The research aims to determine how marketing Mix and innovation to design unique and distinct services compared to the competitors, through exporator a sample of en

ه رثا قيقحتلو ،ةيبساحملا تامولعملا ةميق ةمئلام يف قيقدتلا ةنجلل ةيبساحملاو ةيلاملا ةربخلاو ةيللاقتسلاا ثحبلا تايضرف رابتخلا ةمزلالا تانايبلا عمجل ةنابتسا ةرامتسا مادختساب ةثحابلا تماق ةساردلا فده ةللاد وذ رثأ دجوي(يهو ةيبساحملاو ةيلاملا ةربخلل ةيئاصحإ ةللاد وذ رثا دجوي( ، )ةيبساحملا تامولعملا ةميق ةمئلام ىلع قيقدتلا ةنجل ةيللاقتسلا ةيئاصحا )ةيبساحملا تامولعملا ةميق ةمئلام ىلع ( نم تنوكت ةنيع ىلع تعزو ث

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<