In this paper, precision agriculture system is introduced based on Wireless Sensor Network (WSN). Soil moisture considered one of environment factors that effect on crop. The period of irrigation must be monitored. Neural network capable of learning the behavior of the agricultural soil in absence of mathematical model. This paper introduced modified type of neural network that is known as Spiking Neural Network (SNN). In this work, the precision agriculture system  is modeled, contains two SNNs which have been identified off-line based on logged data, one of these SNNs represents the monitor that located at sink where the period of irrigation is calculated and the other represents the soil. In addition, to reduce p

In this paper a WLAN network that accesses the Internet through a GPRS network was implemented and tested. The proposed network is managed by the Linux based server. Because of the limited facilities of GPRS such as dynamic IP addressing besides to its limited bandwidth a number of techniques are implemented to overcome these limitations.

      Dynamic Host Configuration Protocol (DHCP) server was added to provide a single central control for all TCP/IP resources. Squid Proxy  was added to provide caching of the redundant accessed Web content to reduce the Internet bandwidth usage and speeding up the client’s download time. Network Address Translation (NAT) service was configured to share one IP ad

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

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

Biometrics represent the most practical method for swiftly and reliably verifying and identifying individuals based on their unique biological traits. This study addresses the increasing demand for dependable biometric identification systems by introducing an efficient approach to automatically recognize ear patterns using Convolutional Neural Networks (CNNs). Despite the widespread adoption of facial recognition technologies, the distinct features and consistency inherent in ear patterns provide a compelling alternative for biometric applications. Employing CNNs in our research automates the identification process, enhancing accuracy and adaptability across various ear shapes and orientations. The ear, being visible and easily captured in

The Internet of Things (IoT) technology is every object around us and it is used to connect these objects to the Internet to verify Machine to Machine (M2M) communication. The smart house system is the most important application of IoT technology; it is increase the quality of life and decrease the efforts. There were many problems that faced the existing smart house networking systems, including the high cost of implementation and upgrading, high power consumption, and supported limited features. Therefore, this paper presents the design and implementation of smart house network system (SHNS) using Raspberry Pi and Arduino platforms as network infrastructure with ZigBee technology as wireless communication. SHNS consists of two mai

The present article delves into the examination of groundwater quality, based on WQI, for drinking purposes in Baghdad City. Further, for carrying out the investigation, the data was collected from the Ministry of Water Resources of Baghdad, which represents water samples drawn from 114 wells in Al-Karkh and Al-Rusafa sides of Baghdad city. With the aim of further determining WQI, four water parameters such as (i) pH, (ii) Chloride (Cl), (iii) Sulfate (SO4), and (iv) Total dissolved solids (TDS), were taken into consideration. According to the computed WQI, the distribution of the groundwater samples, with respect to their quality classes such as excellent, good, poor, very poor and unfit for human drinking purpose, was found to be

The research focuses on determination of best location of high elevated tank using the required head of pump as a measure for this purpose. Five types of network were used to find the effect of the variation in the discharge and the node elevation on the best location. The most weakness point was determined for each network. Preliminary tank locations were chosen for test along the primary pipe with same interval distance. For each location, the water elevation in tank and pump head was calculated at each hour depending on the pump head that required to achieve the minimum pressure at the most weakness point. Then, the sum of pump heads through the day was determined. The results proved that there is a most economical lo