The process of identifying the region is not an easy process when compared with other operations within the attribute or similarity. It is also not difficult if the process of identifying the region is based on the standard and standard indicators in its calculation. The latter requires the availability of numerical and relative data for the data of each case Any indicator or measure is included in the legal process

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent

An approach for hiding information has been proposed for securing information using Slanlet transform and the T-codes. Same as the wavelet transform the Slantlet transform is better in compression signal and good time localization signal compression than the conventional transforms like (DCT) discrete cosine transforms. The proposed method provides efficient security, because the original secret image is encrypted before embedding in order to build a robust system that is no attacker can defeat it. Some of the well known fidelity measures like (PSNR and AR) were used to measure the quality of the Steganography image and the image after extracted. The results show that the stego-image is closed related to the cover image, with (PSNR) Peak Si

Estimating the semantic similarity between short texts plays an increasingly prominent role in many fields related to text mining and natural language processing applications, especially with the large increase in the volume of textual data that is produced daily. Traditional approaches for calculating the degree of similarity between two texts, based on the words they share, do not perform well with short texts because two similar texts may be written in different terms by employing synonyms. As a result, short texts should be semantically compared. In this paper, a semantic similarity measurement method between texts is presented which combines knowledge-based and corpus-based semantic information to build a semantic network that repre

The manifestations of climate change are increasing with the days: sudden rains and floods, lakes that evaporate, rivers that experience unprecedentedly low water levels, and successive droughts such as the Tigris, Euphrates, Rhine, and Lape rivers. At the same time, energy consumption is increasing, and there is no way to stop the warming of the Earth's atmosphere despite the many conferences and growing interest in environmental problems. An aspect that has not received sufficient attention is the tremendous heat produced by human activities. This work links four elements in the built environment that are known for their high energy consumption (houses, supermarkets, greenhouses, and asphalt roads) according t

With wireless sensor network (WSN) wide applications in popularity, securing its data becomes a requirement. This can be accomplished by encrypting sensor node data. In this paper a new an efficient symmetric cryptographic algorithm is presented. This algorithm is called wireless sensor network wavelet curve ciphering system (WSN-WCCS).  The algorithm idea based on discrete wavelet transformation to generate keys for each node in WSN.  It implements on hierarchical clustering WSN using LEACH protocol. Python programming language version 2.7 was used to create the simulator of WSN framework and implement a WSN-WCCS algorithm. The simulation result of the proposed WSN-WCCS with other symmetric algorithms has show

In this paper, a new 5G Passive Optical Network (5G-PON) employing all-optical orthogonal frequency division multiplexing (AO-OFDM) is proposed in hybrid bidirectional standard single mode fiber (SSMF)/free space optical (FSO). Additionally, an optical frequency generator (OFG) source is utilized. The proposed model is simulated using VPI photonics software. Analytical modeling and simulations have been conducted for a new approach to generate OFG by cascaded two-frequency modulators and one electro-absorption modulator. A sinusoidal RF signal source is utilized to drive all these modulators. The results reveal that 64 optical multiplexed carriers with a frequency spacing of 30 GHz are generated. These optical carriers have power variations

The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T