The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Earnings Quality, As for the second model, it was adopted on the model (Jones, 1999) modified by (Dechow et al. ,1995) to measure the Earnings Quality by measuring the total, optional, and non-optional dues. The presence of quality auditing for audit firms and audit firms that audited the research sample companies and there are statistically significant indications about the practice of some Iraqi companies listed on the Iraq Stock Exchange for profit management But in varying proportions and the absence of a statistically significant impact of the auditing quality metrics on the Earnings Quality in companies listed on the Iraq Stock Exchange.
The evolution of cryptography has been crucial to preservation subtle information in the digital age. From early cipher algorithms implemented in earliest societies to recent cryptography methods, cryptography has developed alongside developments in computing field. The growing in cyber threats and the increase of comprehensive digital communications have highlighted the significance of selecting effective and robust cryptographic techniques. This article reviews various cryptography algorithms, containing symmetric key and asymmetric key cryptography, via evaluating them according to security asset, complexity, and execution speed. The main outcomes demonstrate the growing trust on elliptic curve cryptography outstanding its capabi
... Show MoreThis study proposed a biometric-based digital signature scheme proposed for facial recognition. The scheme is designed and built to verify the person’s identity during a registration process and retrieve their public and private keys stored in the database. The RSA algorithm has been used as asymmetric encryption method to encrypt hashes generated for digital documents. It uses the hash function (SHA-256) to generate digital signatures. In this study, local binary patterns histograms (LBPH) were used for facial recognition. The facial recognition method was evaluated on ORL faces retrieved from the database of Cambridge University. From the analysis, the LBPH algorithm achieved 97.5% accuracy; the real-time testing was done on thirty subj
... Show MoreRobots have become an essential part of modern industries in welding departments to increase the accuracy and rate of production. The intelligent detection of welding line edges to start the weld in a proper position is very important. This work introduces a new approach using image processing to detect welding lines by tracking the edges of plates according to the required speed by three degrees of a freedom robotic arm. The two different algorithms achieved in the developed approach are the edge detection and top-hat transformation. An adaptive neuro-fuzzy inference system ANFIS was used to choose the best forward and inverse kinematics of the robot. MIG welding at the end-effector was applied as a tool in this system, and the wel
... Show MoreRecent years have seen an explosion in graph data from a variety of scientific, social and technological fields. From these fields, emotion recognition is an interesting research area because it finds many applications in real life such as in effective social robotics to increase the interactivity of the robot with human, driver safety during driving, pain monitoring during surgery etc. A novel facial emotion recognition based on graph mining has been proposed in this paper to make a paradigm shift in the way of representing the face region, where the face region is represented as a graph of nodes and edges and the gSpan frequent sub-graphs mining algorithm is used to find the frequent sub-structures in the graph database of each emotion. T
... Show MoreSoils that cause effective damages to engineer structures (such as pavement and foundation) are called problematic or difficult soils (include collapsible soil, expansive soil, etc.). These damages occur due to poor or unfavorited engineering properties, such as low shear strength, high compressibility, high volume changes, etc. In the case of expansive soil, the problem of the shrink-swell phenomenon, when the soil reacts with water, is more pronounced. To overcome such problems, soils can be treated or stabilized with many stabilization ways (mechanical, chemical, etc.). Such ways can amend the unfavorited soil properties. In this review, the pozzolanic materials have been selected to be presented and discussed as chem
... Show MoreSM ADAI, BN RASHID, Journal of Current Researches on Social Sciences, 2023
Abstract
Pneumatic processes sequence (PPS) is used widely in industrial applications. It is common to do a predetermined PPS to achieve a specific larger task within the industrial application like the PPS achieved by the pick and place industrial robot arm. This sequence may require change depending on changing the required task and usually this requires the programmer intervention to change the sequence’ sprogram, which is costly and may take long time. In this research a PLC-based PPS control system is designed and implemented, in which the PPS is programmed by demonstration. The PPS could be changed by demonstrating the new required sequence via the user by following simple series of manual steps without h
... Show MoreStenography is the art of hiding the very presence of communication by embedding secret message into innocuous looking cover document, such as digital image, videos, sound files, and other computer files that contain perceptually irrelevant or redundant information as covers or carriers to hide secret messages.
In this paper, a new Least Significant Bit (LSB) nonsequential embedding technique in wave audio files is introduced. To support the immunity of proposed hiding system, and in order to recover some weak aspect inherent with the pure implementation of stego-systems, some auxiliary processes were suggested and investigated including the use of hidden text jumping process and stream ciphering algorithm. Besides, the suggested
... Show More<span lang="EN-US">The use of bio-signals analysis in human-robot interaction is rapidly increasing. There is an urgent demand for it in various applications, including health care, rehabilitation, research, technology, and manufacturing. Despite several state-of-the-art bio-signals analyses in human-robot interaction (HRI) research, it is unclear which one is the best. In this paper, the following topics will be discussed: robotic systems should be given priority in the rehabilitation and aid of amputees and disabled people; second, domains of feature extraction approaches now in use, which are divided into three main sections (time, frequency, and time-frequency). The various domains will be discussed, then a discussion of e
... Show MoreChaotic systems have been proved to be useful and effective for cryptography. Through this work, a new Feistel cipher depend upon chaos systems and Feistel network structure with dynamic secret key size according to the message size have been proposed. Compared with the classical traditional ciphers like Feistel-based structure ciphers, Data Encryption Standards (DES), is the common example of Feistel-based ciphers, the process of confusion and diffusion, will contains the dynamical permutation choice boxes, dynamical substitution choice boxes, which will be generated once and hence, considered static,
While using chaotic maps, in the suggested system, called