NeighShrink is an efficient image denoising algorithm based on the discrete wavelet
transform (DWT). Its disadvantage is to use a suboptimal universal threshold and identical
neighbouring window size in all wavelet subbands. Dengwen and Wengang proposed an
improved method, which can determine an optimal threshold and neighbouring window size
for every subband by the Stein’s unbiased risk estimate (SURE). Its denoising performance is
considerably superior to NeighShrink and also outperforms SURE-LET, which is an up-todate
denoising algorithm based on the SURE. In this paper different wavelet transform
families are used with this improved method, the results show that Haar wavelet has the
lowest performance among

      The aim of this research is to solve a real problem in the Department of Economy and Investment in the Martyrs establishment, which is the selection of the optimal project through specific criteria by experts in the same department using a combined mathematical model for the two methods of analytic hierarchy process and goal programming, where a mathematical model for goal programming was built that takes into consideration the priorities of the goal criteria by the decision-maker to reach the best solution that meets all the objectives, whose importance was determined by the hierarchical analysis process. The most important result of this research is the selection of the second pro

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

The study aims to study the geographical distribution of electricpower plants in Iraq, except the governorates of Kurdistan Region (Dohuk, Erbil, Sulaymaniyah) due to lack of data.

In order to reach the goal of the research was based on some mathematical equations and statistical methods to determine how the geographical distribution of these stations (gas, hydropower, steam, diesel) within the provinces and the concentration of them as well as the possibility of the classification of power plants in Iraq to facilitate understanding of distribution in a scientific manner is characterized by objectively.

The most important results of the research are that there are a number of factors that led to the irregular distribution

     The research aimed to identify the extent to which the media offices in the ministries depend on the website of the Iraqi Council of Ministers as a source of information. Such goal includes a set of sub-goals: Knowing the reasons for media offices' reliance on the information provided by the Cabinet's website; and revealing the benefit derived from relying on the Cabinet's website.

The researcher used the survey method to screen and comprehend the extent to which the media offices in the ministries depend on the website of the Iraqi Council of Ministers as a source of information.

The mechanism of comprehensive account of the limits of research wa

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

Aspect categorisation and its utmost importance in the eld of Aspectbased Sentiment Analysis (ABSA) has encouraged researchers to improve topic model performance for modelling the aspects into categories. In general, a majority of its current methods implement parametric models requiring a pre-determined number of topics beforehand. However, this is not e ciently undertaken with unannotated text data as they lack any class label. Therefore, the current work presented a novel non-parametric model drawing a number of topics based on the semantic association present between opinion-targets (i.e., aspects) and their respective expressed sentiments. The model incorporated the Semantic Association Rules (SAR) into the Hierarchical Dirichlet Proce

Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The

Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-