The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

 The diverse urban spaces of the streets is an important part of the city's physicist configuration and a link between architectural and civilizational communication through time starting from the historic towns down to the contemporary cities, within the proposals of the future cities. From general observations and literature review a research problem is crystallized as some directions not arbitrary rational when expansion and the growth of cities, and other measures wrong or the existence of some incorrect actions and processes related to the cities planning as a categorizing the goals and priorities in city plan.The streets were constitute a high proportion of the total area of cities, where up to over 30% in major cities. These

A strong sign language recognition system can break down the barriers that separate hearing and speaking members of society from speechless members. A novel fast recognition system with low computational cost for digital American Sign Language (ASL) is introduced in this research. Different image processing techniques are used to optimize and extract the shape of the hand fingers in each sign. The feature extraction stage includes a determination of the optimal threshold based on statistical bases and then recognizing the gap area in the zero sign and calculating the heights of each finger in the other digits. The classification stage depends on the gap area in the zero signs and the number of opened fingers in the other signs as well as

Change detection is a technology ascertaining the changes of
specific features within a certain time Interval. The use of remotely
sensed image to detect changes in land use and land cover is widely
preferred over other conventional survey techniques because this
method is very efficient for assessing the change or degrading trends
of a region. In this research two remotely sensed image of Baghdad
city gathered by landsat -7and landsat -8 ETM+ for two time period
2000 and 2014 have been used to detect the most important changes.
Registration and rectification the two original images are the first
preprocessing steps was applied in this paper. Change detection using
NDVI subtractive has been computed, subtrac

This study included the Zakhikhah area in the Al- Anbar desert, which it bounded on the north, east, and west by the Euphrates River and on the south by the Ramadi-Qaim road. Several exploratory field trips were taken to the study area. During this time, a semi-detailed area survey was carried out based on satellite imagery captured by American Land sat-7, topographic maps, and natural vegetation variance. All necessary field tools, including a digital camera and GPS device, were brought to determine the soil type and collect plant samples. All of these visits are planned to cover the entire state of Zakhikhah. All vegetation cover observations, identifying sampling sites and attempting to inventory and collect medicinal plants in t

 Automatic recognition of individuals is very important in modern eras. Biometric techniques have emerged as an answer to the matter of automatic individual recognition. This paper tends to give a technique to detect pupil which is a mixture of easy morphological operations and Hough Transform (HT) is presented in this paper. The circular area of the eye and pupil is divided by the morphological filter as well as the Hough Transform (HT) where the local Iris area has been converted into a rectangular block for the purpose of calculating inconsistencies in the image. This method is implemented and tested on the Chinese Academy of Sciences (CASIA V4) iris image database 249 person and the IIT Delhi (IITD) iris

   Regarding to the computer system security, the intrusion detection systems are fundamental components for discriminating attacks at the early stage. They monitor and analyze network traffics, looking for abnormal behaviors or attack signatures to detect intrusions in early time. However, many challenges arise while developing flexible and efficient network intrusion detection system (NIDS) for unforeseen attacks with high detection rate. In this paper, deep neural network (DNN) approach was proposed for anomaly detection NIDS. Dropout is the regularized technique used with DNN model to reduce the overfitting. The experimental results applied on NSL_KDD dataset. SoftMax output layer has been used with cross entropy loss funct

The current study highlighted the violations and the steady depletion of , and agricultural and green areas in and around cities , which is an accurate scientific research problem that affects the future perspectives of these areas, their production and their consequences for the life of cities and their vital surroundings. This research took Baghdad city as a model of this critical phenomenon in order to study the reality of these regions, the size of violations, and to set a future concept and strategy, in addition to the proper treatment that preserves the assets of this great wealth , It was one of the most important conclusions Urban planning disruption of Baghdad city formations ,One of the most important recommendations , Scaling Bag