This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

Today's smart engineering systems are often faced with situations that are structurally uncertain, informationally incomplete, and non-probabilistically ambiguous, especially for electrical systems. ARDL models are limited in applications in complex computational environments where the uncertainty is due to vagueness, not randomness, and assume the exact parametric representation of the models and the structure of the stochastic uncertainty. This study proposes a new soft-computing paradigm using Fuzzy Autoregressive Distributed Lag (FARDL) models and compares the performance of the Linear Programming (LP) and Quadratic Programming (QP) estimation algorithms using large-scale parallel Monte Carlo simulations to overcome these drawba

Most recognition system of human facial emotions are assessed solely on accuracy, even if other performance criteria are also thought to be important in the evaluation process such as sensitivity, precision, F-measure, and G-mean. Moreover, the most common problem that must be resolved in face emotion recognition systems is the feature extraction methods, which is comparable to traditional manual feature extraction methods. This traditional method is not able to extract features efficiently. In other words, there are redundant amount of features which are considered not significant, which affect the classification performance. In this work, a new system to recognize human facial emotions from images is proposed. The HOG (Histograms of Or

Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information

Television white spaces (TVWSs) refer to the unused part of the spectrum under the very high frequency (VHF) and ultra-high frequency (UHF) bands. TVWS are frequencies under licenced primary users (PUs) that are not being used and are available for secondary users (SUs). There are several ways of implementing TVWS in communications, one of which is the use of TVWS database (TVWSDB). The primary purpose of TVWSDB is to protect PUs from interference with SUs. There are several geolocation databases available for this purpose. However, it is unclear if those databases have the prediction feature that gives TVWSDB the capability of decreasing the number of inquiries from SUs. With this in mind, the authors present a reinforcement learning-ba

       It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

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تركت العولمة المتسارعة أثرا عميقا على مدى واسع من السياسات والتطبيقات الاقتصادية في كل من الدول النامية والمتقدمة على حد سواء, إذ نشأت الأنظمة الضريبية الحالية عندما نمّط كل بلد سياسته الضريبية بشكل تركز معه على متطلبات الاقتصاد المحلي, وعندما كانت تعقد المفاوضات بين الأمم المختلفة حول المعاملات الضريبية والاتفاقات الضريبية كانت تجري في إطار من هيمنة السياسة الضريبية المحلية.

لكن العولم

          A novel median filter based on crow optimization algorithms (OMF) is suggested to reduce the random salt and pepper noise and improve the quality of the RGB-colored and gray images. The fundamental idea of the approach is that first, the crow optimization algorithm detects noise pixels, and that replacing them with an optimum median value depending on a criterion of maximization fitness function. Finally, the standard measure peak signal-to-noise ratio (PSNR), Structural Similarity, absolute square error and mean square error have been used to test the performance of suggested filters (original and improved median filter) used to removed noise from images. It achieves the simulation based on MATLAB R2019b and the resul

إن التغيرات السريعة والبعيدة المدى في تكنولوجيا المعلومات القائمة على أساس الالكترونيات الدقيقة تساعد في حدوث تحول في صورة الاقتصاد العالمي، وكذلك تساعد في تغيير المزايا التنافسية للبلدان، وربط المؤسسات البعيدة ببعضها البعض، ونشر الخدمات المالية على نطاق عالمي، وكذلك إثارة مشكلات جديدة او العكس فتح فرص جديدة أمام تنمية ونمو أفقر البلدان .

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