Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. Its activity and the researchers recommended the need to adopt the International Financial Reporting Standard No. (9) to hold companies accountable, especially that their current book values Do not reflect current market indicators.
The modern systems that have been based upon the hash function are more suitable compared to the conventional systems; however, the complicated algorithms for the generation of the invertible functions have a high level of time consumption. With the use of the GAs, the key strength is enhanced, which results in ultimately making the entire algorithm sufficient. Initially, the process of the key generation is performed by using the results of n-queen problem that is solved by the genetic algorithm, with the use of a random number generator and through the application of the GA operations. Ultimately, the encryption of the data is performed with the use of the Modified Reverse Encryption Algorithm (MREA). It was noticed that the
... Show MoreIn the field of data security, the critical challenge of preserving sensitive information during its transmission through public channels takes centre stage. Steganography, a method employed to conceal data within various carrier objects such as text, can be proposed to address these security challenges. Text, owing to its extensive usage and constrained bandwidth, stands out as an optimal medium for this purpose. Despite the richness of the Arabic language in its linguistic features, only a small number of studies have explored Arabic text steganography. Arabic text, characterized by its distinctive script and linguistic features, has gained notable attention as a promising domain for steganographic ventures. Arabic text steganography harn
... Show MoreAn overall mathematical model for copper pipe corrosion in flowing water was derived based on mass transfer fundamentals where we introduced the effects of boundary layer velocity, bulk flow velocity and the surface oxide protective film on the corrosion rate. A set of experiments were conducted in a straight 10mm diameter copper pipe, flow of water include six velocities of maximum value 7.33m/sec at 200C and 350C. The good agreement between the calculated and experimental corrosion rate values were achieved , the agreement reached 92% .
The massive distribution and development in the digital images field with friendly software, that leads to produce unauthorized use. Therefore the digital watermarking as image authentication has been developed for those issues. In this paper, we presented a method depending on the embedding stage and extraction stag. Our development is made by combining Discrete Wavelet Transform (DWT) with Discrete Cosine Transform (DCT) depending on the fact that combined the two transforms will reduce the drawbacks that appears during the recovered watermark or the watermarked image quality of each other, that results in effective rounding method, this is achieved by changing the wavelets coefficients of selected DWT sub bands (HL or HH), followed by
... Show MoreBackground: Obesity tends to appear in modern societies and constitutes a significant public health problem with an increased risk of cardiovascular diseases.
Objective: This study aims to determine the agreement between actual and perceived body image in the general population.
Methods: A descriptive cross-sectional study design was conducted with a sample size of 300. The data were collected from eight major populated areas of Northern district of Karachi Sindh with a period of six months (10th January 2020 to 21st June 2020). The Figure rating questionnaire scale (FRS) was applied to collect the demographic data and perception about body weight. Body mass index (BMI) used for ass
... Show MoreDigital tampering identification, which detects picture modification, is a significant area of image analysis studies. This area has grown with time with exceptional precision employing machine learning and deep learning-based strategies during the last five years. Synthesis and reinforcement-based learning techniques must now evolve to keep with the research. However, before doing any experimentation, a scientist must first comprehend the current state of the art in that domain. Diverse paths, associated outcomes, and analysis lay the groundwork for successful experimentation and superior results. Before starting with experiments, universal image forensics approaches must be thoroughly researched. As a result, this review of variou
... Show MoreText categorization refers to the process of grouping text or documents into classes or categories according to their content. Text categorization process consists of three phases which are: preprocessing, feature extraction and classification. In comparison to the English language, just few studies have been done to categorize and classify the Arabic language. For a variety of applications, such as text classification and clustering, Arabic text representation is a difficult task because Arabic language is noted for its richness, diversity, and complicated morphology. This paper presents a comprehensive analysis and a comparison for researchers in the last five years based on the dataset, year, algorithms and the accuracy th
... Show MoreMagnesium-doped Zinc oxide (ZnO: Mg) nanorods (NRs) films and pure Zinc oxide deposited on the p-silicon substrates were prepared by hydrothermal method. The doping level of the Mg concentration (atoms ratio of Mg to Zn was chosen to be 0.75% and 1.5%. X-ray diffraction (XRD) and energy-dispersive X-ray spectroscopy (EDX) were performed to characterize the prepared films. X-ray diffraction analysis showed a decrease in the lattice parameters of the Mg-doped ZnO NRs. Under 10V applied bias voltage, the responsivity of p-n junction UV photodiode based on pure ZnO and Mg: ZnO with doping ratio (0.75% and 1.5%) was 0.06 A/W and (0.15A/W and 0.27A/W) at UV illumination of wavelength 365 nm respectively, 0.071 A/W and (0.084A/W and 0.11A/W) fo
... Show MoreIn this paper, a handwritten digit classification system is proposed based on the Discrete Wavelet Transform and Spike Neural Network. The system consists of three stages. The first stage is for preprocessing the data and the second stage is for feature extraction, which is based on Discrete Wavelet Transform (DWT). The third stage is for classification and is based on a Spiking Neural Network (SNN). To evaluate the system, two standard databases are used: the MADBase database and the MNIST database. The proposed system achieved a high classification accuracy rate with 99.1% for the MADBase database and 99.9% for the MNIST database