Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

Sensitive information of any multimedia must be encrypted before transmission. The dual chaotic algorithm is a good option to encrypt sensitive information by using different parameters and different initial conditions for two chaotic maps. A dual chaotic framework creates a complex chaotic trajectory to prevent the illegal use of information from eavesdroppers. Limited precisions of a single chaotic map cause a degradation in the dynamical behavior of the communication system. To overcome this degradation issue in, a novel form of dual chaos map algorithm is analyzed. To maintain the stability of the dynamical system, the Lyapunov Exponent (LE) is determined for the single and dual maps. In this paper, the LE of the single and dual maps

Various speech enhancement Algorithms (SEA) have been developed in the last few decades. Each algorithm has its advantages and disadvantages because the speech signal is affected by environmental situations. Distortion of speech results in the loss of important features that make this signal challenging to understand. SEA aims to improve the intelligibility and quality of speech that different types of noise have degraded. In most applications, quality improvement is highly desirable as it can reduce listener fatigue, especially when the listener is exposed to high noise levels for extended periods (e.g., manufacturing). SEA reduces or suppresses the background noise to some degree, sometimes called noise suppression alg

The aim of this study was to evaluate tensile properties of low and medium carbon ferrite -martensite dual phase steel, and the effect cryogenic treatment at liquid nitrogen temperature (-196 ºC) on its properties. Low carbon steel (C12D) and medium carbon steels (C32D & C42D) were used in this work. For each steel grade, five groups of specimens were prepared according to the type of heat treatment. The first group was normalized, the second group was normalized and subsequently subjected to cryogenic treatment then tempered at (200 ºC) for one hour, the third group was quenched from intercritical annealing temperature of (760 ºC) to obtain dual phase (DP) steel, the fourth and fifth groups were both quenched from (760 ºC), but

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change

    This paper is devoted to the analysis of nonlinear singular boundary value problems for ordinary differential equations with a singularity of the different kind. We propose semi - analytic technique using two point osculatory interpolation to construct polynomial solution, and discussion behavior of the solution in the neighborhood of the singular points and its numerical approximation. Two examples are presented to demonstrate the applicability and efficiency of the methods. Finally, we discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems.

    This paper devoted to the analysis of regular singular initial value problems for ordinary differential equations with a singularity of the first kind , we propose semi - analytic technique using two point osculatory interpolation to construct polynomial solution, and discussion behavior of the solution in the neighborhood of the regular singular points and its numerical approximation, two examples are presented to demonstrate the applicability and efficiency of the methods. Finally , we discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems.

The A2?u-X1?g+ emission band system of 7LiH1 molecule has been calculated for Lambda doubling. The relation between wave number ?p , ?Q , ?R conducted the energies of the state of rotation F (J), and (J + 1) with rotational quantum number J, respectively, of 7LiH1 molecule for statehood A2?u using the rotation, fixed vibrational states of both the ground and raised crossovers vibrational against ???= 0 to V ' = 0-4using rotational levels J = 0 to J = 20 have found.