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.
In this paper, a new modification was proposed to enhance the security level in the Blowfish algorithm by increasing the difficulty of cracking the original message which will lead to be safe against unauthorized attack. This algorithm is a symmetric variable-length key, 64-bit block cipher and it is implemented using gray scale images of different sizes. Instead of using a single key in cipher operation, another key (KEY2) of one byte length was used in the proposed algorithm which has taken place in the Feistel function in the first round both in encryption and decryption processes. In addition, the proposed modified Blowfish algorithm uses five Sboxes instead of four; the additional key (KEY2) is selected randomly from additional Sbox
... Show MoreLeap Motion Controller (LMC) is a gesture sensor consists of three infrared light emitters and two infrared stereo cameras as tracking sensors. LMC translates hand movements into graphical data that are used in a variety of applications such as virtual/augmented reality and object movements control. In this work, we intend to control the movements of a prosthetic hand via (LMC) in which fingers are flexed or extended in response to hand movements. This will be carried out by passing in the data from the Leap Motion to a processing unit that processes the raw data by an open-source package (Processing i3) in order to control five servo motors using a micro-controller board. In addition, haptic setup is proposed using force sensors (F
... Show MoreThe inhibitive action of pomegranate peel as a plant source the corrosion of carbon-steel in phosphoric acid solutions was studied using the weight-loss method. Organic compounds present in natural materials are successfully used to reduce the rate of corrosion because they are cheap, renewable and effective. The results showed that the inhibition potency was enhanced with increasing increasing the amount of the inhibitor and the immersion time but it decreased with the increase of the concentration of the acid solution. The results also revealed a gradual increase in the corrosion rate with the increase of temperature, while the corrosion protection efficiency and surface coverage decreased.
The traditional shortest path problem is mainly concerned with identifying the associated paths in the transportation network that represent the shortest distance between the source and the destination in the transportation network by finding either cost or distance. As for the problem of research under study it is to find the shortest optimal path of multi-objective (cost, distance and time) at the same time has been clarified through the application of a proposed practical model of the problem of multi-objective shortest path to solve the problem of the most important 25 commercial US cities by travel in the car or plane. The proposed model was also solved using the lexicographic method through package program Win-QSB 2.0 for operation
... Show MoreRecent researches showed that DNA encoding and pattern matching can be used for the intrusion-detection system (IDS), with results of high rate of attack detection. The evaluation of these intrusion detection systems is based on datasets that are generated decades ago. However, numerous studies outlined that these datasets neither inclusively reflect the network traffic, nor the modern low footprint attacks, and do not cover the current network threat environment. In this paper, a new DNA encoding for misuse IDS based on UNSW-NB15 dataset is proposed. The proposed system is performed by building a DNA encoding for all values of 49 attributes. Then attack keys (based on attack signatures) are extracted and, finally, Raita algorithm is app
... Show MoreThis paper interest to estimation the unknown parameters for generalized Rayleigh distribution model based on censored samples of singly type one . In this paper the probability density function for generalized Rayleigh is defined with its properties . The maximum likelihood estimator method is used to derive the point estimation for all unknown parameters based on iterative method , as Newton – Raphson method , then derive confidence interval estimation which based on Fisher information matrix . Finally , testing whether the current model ( GRD ) fits to a set of real data , then compute the survival function and hazard function for this real data.
The growing interest in the use of chaotic techniques for enabling secure communication in recent years has been motivated by the emergence of a number of wireless services which require the service provider to provide low bit error rates (BER) along with information security. This paper investigates the feasibility of using chaotic communications over Multiple-Input-Multiple-Output (MIMO) channels. While the use of Chaotic maps can enhance security, it is seen that the overall BER performance gets degraded when compared to conventional communication schemes. In order to overcome this limitation, we have proposed the use of a combination of Chaotic modulation and Alamouti Space Time Block Code. The performance of Chaos Shift Keying (CSK) wi
... Show MoreThere has been a growing interest in the use of chaotic techniques for enabling secure communication in recent years. This need has been motivated by the emergence of a number of wireless services which require the channel to provide very low bit error rates (BER) along with information security. This paper investigates the feasibility of using chaotic communications over Multiple-Input Multiple-Output (MIMO) channels by combining chaos modulation with a suitable Space Time Block Code (STBC). It is well known that the use of Chaotic Modulation techniques can enhance communication security. However, the performance of systems using Chaos modulation has been observed to be inferior in BER performance as compared to conventional communication
... Show MoreMost 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