Preferred Language
Articles
/
jpgiafs-923
The effect of Auditing Quality on the Earnings Quality: (An applied research in a sample of private joint stock companies listed on the Iraq Stock Exchange)
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Oct 01 2019
Journal Name
Biochemical & Cellular Archives
A RE-SATURATION IMPACT ON SOIL RETENTION CURVE FOR FIVE DIFFERENT TEXTURED SOILS
...Show More Authors

Soil water retention curves (SWRCs) are crucial for characterizing soil moisture dynamics and are particularly relevant in the context of irrigation management. A study was carried out to obtain the SWRC, inflection point, S index, pore size distribution curve, macro porosity, and air capacity from samples submitted to saturation and re-saturation processes. Five different-texture disturbed soil samples Sandy Loam, Loam, Sandy Clay Loam, Silt Loam, and Clay were collected. After obtaining SWRC, each air-dried soil samples were submitted to particle size distribution and clay dispersed in water analyses to verify the soil lost clay. The experimental design was completely randomized with three replications using two processes of SWRC (saturat

... Show More
Scopus (4)
Scopus
Publication Date
Thu Jun 01 2023
Journal Name
Bulletin Of Electrical Engineering And Informatics
A missing data imputation method based on salp swarm algorithm for diabetes disease
...Show More Authors

Most of the medical datasets suffer from missing data, due to the expense of some tests or human faults while recording these tests. This issue affects the performance of the machine learning models because the values of some features will be missing. Therefore, there is a need for a specific type of methods for imputing these missing data. In this research, the salp swarm algorithm (SSA) is used for generating and imputing the missing values in the pain in my ass (also known Pima) Indian diabetes disease (PIDD) dataset, the proposed algorithm is called (ISSA). The obtained results showed that the classification performance of three different classifiers which are support vector machine (SVM), K-nearest neighbour (KNN), and Naïve B

... Show More
View Publication
Scopus (6)
Crossref (1)
Scopus Crossref
Publication Date
Sat Jul 06 2024
Journal Name
Multimedia Tools And Applications
Text classification based on optimization feature selection methods: a review and future directions
...Show More Authors

A substantial portion of today’s multimedia data exists in the form of unstructured text. However, the unstructured nature of text poses a significant task in meeting users’ information requirements. Text classification (TC) has been extensively employed in text mining to facilitate multimedia data processing. However, accurately categorizing texts becomes challenging due to the increasing presence of non-informative features within the corpus. Several reviews on TC, encompassing various feature selection (FS) approaches to eliminate non-informative features, have been previously published. However, these reviews do not adequately cover the recently explored approaches to TC problem-solving utilizing FS, such as optimization techniques.

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (7)
Scopus Crossref
Publication Date
Wed May 26 2021
Journal Name
Energies
Rotational Piezoelectric Energy Harvesting: A Comprehensive Review on Excitation Elements, Designs, and Performances
...Show More Authors

Rotational Piezoelectric Energy Harvesting (RPZTEH) is widely used due to mechanical rotational input power availability in industrial and natural environments. This paper reviews the recent studies and research in RPZTEH based on its excitation elements and design and their influence on performance. It presents different groups for comparison according to their mechanical inputs and applications, such as fluid (air or water) movement, human motion, rotational vehicle tires, and other rotational operational principal including gears. The work emphasises the discussion of different types of excitations elements, such as mass weight, magnetic force, gravity force, centrifugal force, gears teeth, and impact force, to show their effect

... Show More
View Publication
Scopus (16)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Tue Sep 10 2019
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
A classification model on tumor cancer disease based mutual information and firefly algorithm
...Show More Authors

View Publication
Scopus (15)
Crossref (6)
Scopus Crossref
Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
A Novel Technique for Secure Data Cryptosystem Based on Chaotic Key Image Generation
...Show More Authors

The advancements in Information and Communication Technology (ICT), within the previous decades, has significantly changed people’s transmit or store their information over the Internet or networks. So, one of the main challenges is to keep these information safe against attacks. Many researchers and institutions realized the importance and benefits of cryptography in achieving the efficiency and effectiveness of various aspects of secure communication.This work adopts a novel technique for secure data cryptosystem based on chaos theory. The proposed algorithm generate 2-Dimensional key matrix having the same dimensions of the original image that includes random numbers obtained from the 1-Dimensional logistic chaotic map for given con

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Modified Symmetric Key Fully Homomorphic Encryption Scheme Based on Read-Muller Code
...Show More Authors

Homomorphic encryption became popular and powerful cryptographic primitive for various cloud computing applications. In the recent decades several developments has been made. Few schemes based on coding theory have been proposed but none of them support unlimited operations with security.   We propose a modified Reed-Muller Code based symmetric key fully homomorphic encryption to improve its security by using message expansion technique. Message expansion with prepended random fixed length string provides one-to-many mapping between message and codeword, thus one-to many mapping between plaintext and ciphertext. The proposed scheme supports both (MOD 2) additive and multiplication operations unlimitedly.   We make an effort to prove

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Sep 26 2018
Journal Name
Communications In Computer And Information Science
A New RGB Image Encryption Based on DNA Encoding and Multi-chaotic Maps
...Show More Authors

View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Aug 28 2024
Journal Name
Mesopotamian Journal Of Cybersecurity
A Novel Anomaly Intrusion Detection Method based on RNA Encoding and ResNet50 Model
...Show More Authors

Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a

... Show More
View Publication
Scopus (6)
Crossref (2)
Scopus Crossref
Publication Date
Wed Aug 28 2024
Journal Name
Mesopotamian Journal Of Cybersecurity
A Novel Anomaly Intrusion Detection Method based on RNA Encoding and ResNet50 Model
...Show More Authors

Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a

... Show More
View Publication
Scopus (6)
Crossref (2)
Scopus Crossref