Purpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration.   Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance.   Design/methodology/approach: To investigate the effect of information technology; we the valu

The right of the patient to know the medical risks surrounding the medical intervention is one of the most prominent rights based on the principle of "physical safety", which has undergone several stages of development until it reached the development of the patient's independence in making medical decision without relying on the doctor, The patient's prior informed consent is informed of his / her medical condition. We will study this development in accordance with the French March 4, 2002 legislation on the rights of patients in the health system, whether it was earlier and later. We will highlight the development of the patient's right to "know the medical risks surrounding medical intervention" The legislation and its comparison with th

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

 
      The process of soil classification in Iraq for industrial purposes is important topics that need to be extensive and specialized studies. In order for the advancement of reality service and industrial in our dear country, that a lot of scientific research touched upon the soil classification in the agricultural, commercial and other fields. No source and research can be found that touched upon the classification of land for industrial purposes directly. In this research specialized programs have been used such as geographic information system software The geographical information system permits the study of local distribution of phenomena, activities and the aims that can be determined in the loca

The continuous advancement in the use of the IoT has greatly transformed industries, though at the same time it has made the IoT network vulnerable to highly advanced cybercrimes. There are several limitations with traditional security measures for IoT; the protection of distributed and adaptive IoT systems requires new approaches. This research presents novel threat intelligence for IoT networks based on deep learning, which maintains compliance with IEEE standards. Interweaving artificial intelligence with standardization frameworks is the goal of the study and, thus, improves the identification, protection, and reduction of cyber threats impacting IoT environments. The study is systematic and begins by examining IoT-specific thre

This study examines the relationship between the increase in the number of tourists coming to Tunisia and GDP during the period 1995-2017, using the methodology of joint integration, causal testing and error correction model. The research found the time series instability of the logarithm of the number of tourists coming to Tunisia and the output logarithm but after applying the first differences, these chains become stable, THUS these time series are integrated in the first differences. Using the Johansson method, we found the possibility of a simultaneous integration relationship between the logarithm of the number of tourists coming to Tunisia and the logarithm of GDP in Tunisia, and there is a causal relationship in one direc

Breast cancer is highlighted in recent research as one of the most prevalent types of cancer. Timely identification is essential for enhancing patient results and decreasing fatality rates. Utilizing computer-assisted detection and diagnosis early on may greatly improve the chances of recovery by accurately predicting outcomes and developing suitable treatment plans. Grading breast cancer properly, especially evaluating nuclear atypia, is difficult owing to faults and inconsistencies in slide preparation and the intricate nature of tissue patterns. This work explores the capability of deep learning to extract characteristics from histopathology photos of breast cancer. The research introduces a new method called SMOTE-based Convolut

Information hiding strategies have recently gained popularity in a variety of fields. Digital audio, video, and images are increasingly being labelled with distinct but undetectable marks that may contain a hidden copyright notice or serial number, or even directly help to prevent unauthorized duplication. This approach is extended to medical images by hiding secret information in them using the structure of a different file format. The hidden information may be related to the patient. In this paper, a method for hiding secret information in DICOM images is proposed based on Discrete Wavelet Transform (DWT). Firstly. segmented all slices of a 3D-image into a specific block size and collecting the host image depend on a generated key

Contours extraction from two dimensional echocardiographic images has been a challenge in digital image processing. This is essentially due to the heavy noise, poor quality of these images and some artifacts like papillary muscles, intra-cavity structures as chordate, and valves that can interfere with the endocardial border tracking. In this paper, we will present a technique to extract the contours of heart boundaries from a sequence of echocardiographic images, where it started with pre-processing to reduce noise and produce better image quality. By pre-processing the images, the unclear edges are avoided, and we can get an accurate detection of both heart boundary and movement of heart valves.