This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership perce

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

Perceived Trust of Stakeholders: Predicting the Use of COBIT 2019 to Reduce Information Asymmetry

In Automatic Speech Recognition (ASR) the non-linear data projection provided by a one hidden layer Multilayer Perceptron (MLP), trained to recognize phonemes, and has previous experiments to provide feature enhancement substantially increased ASR performance, especially in noise. Previous attempts to apply an analogous approach to speaker identification have not succeeded in improving performance, except by combining MLP processed features with other features. We present test results for the TIMIT database which show that the advantage of MLP preprocessing for open set speaker identification increases with the number of speakers used to train the MLP and that improved identification is obtained as this number increases beyond sixty.

The objective of this work is to design and implement a cryptography system that enables the sender to send message through any channel (even if this channel is insecure) and the receiver to decrypt the received message without allowing any intruder to break the system and extracting the secret information. In this work, we implement an interaction between the feedforward neural network and the stream cipher, so the secret message will be encrypted by unsupervised neural network method in addition to the first encryption process which is performed by the stream cipher method. The security of any cipher system depends on the security of the related keys (that are used by the encryption and the decryption processes) and their corresponding le

The objective of this work is to design and implement a cryptography system that enables the sender to send message through any channel (even if this channel is insecure) and the receiver to decrypt the received message without allowing any intruder to break the system and extracting the secret information. This work modernize the feedforward neural network, so the secret message will be encrypted by unsupervised neural network method to get the cipher text that can be decrypted using the same network to get the original text. The security of any cipher system depends on the security of the related keys (that are used by the encryption and the decryption processes) and their corresponding lengths. In this work, the key is the final weights

The limitations of wireless sensor nodes are power, computational capabilities, and memory. This paper suggests a method to reduce the power consumption by a sensor node. This work is based on the analogy of the routing problem to distribute an electrical field in a physical media with a given density of charges. From this analogy a set of partial differential equations (Poisson's equation) is obtained. A finite difference method is utilized to solve this set numerically. Then a parallel implementation is presented. The parallel implementation is based on domain decomposition, where the original calculation domain is decomposed into several blocks, each of which given to a processing element. All nodes then execute computations in parall

In this paper, integrated quantum neural network (QNN), which is a class of feedforward

neural networks (FFNN’s), is performed through emerging quantum computing (QC) with artificial neural network(ANN) classifier. It is used in data classification technique, and here iris flower data is used as a classification signals. For this purpose independent component analysis (ICA) is used as a feature extraction technique after normalization of these signals, the architecture of (QNN’s) has inherently built in fuzzy, hidden units of these networks (QNN’s) to develop quantized representations of sample information provided by the training data set in various graded levels of certainty. Experimental results presented here show that

Due to that the Ultra Wide Band (UWB) technology has some attractive features like robustness to multipath fading, high data rate, low cost and low power consumption, it is widely use to implement cognitive radio network. Intuitively, one of the most important tasks required for cognitive network is the spectrum sensing. A framework for implementing spectrum sensing for UWB-Cognitive Network will be presented in this paper. Since the information about primary licensed users are known to the cognitive radios then the best spectrum sensing scheme for UWB-cognitive network is the matched filter detection scheme. Simulation results verified and demonstrated the using of matched filter spectrum sensing in cognitive radio network with UWB and pro