The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necessity of training and developing the skills of auditors in Iraq in order to understand the requirements of the auditing standard IAS 540 "Auditing Accounting Estimates and Related Disclosures" because it includes a set of guidelines and practices that help reduce the manipulation of accounting estimates and consequently the inability of management to practice the income smoothing process
Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a
... Show MoreCybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a
... Show MoreReliable data transfer and energy efficiency are the essential considerations for network performance in resource-constrained underwater environments. One of the efficient approaches for data routing in underwater wireless sensor networks (UWSNs) is clustering, in which the data packets are transferred from sensor nodes to the cluster head (CH). Data packets are then forwarded to a sink node in a single or multiple hops manners, which can possibly increase energy depletion of the CH as compared to other nodes. While several mechanisms have been proposed for cluster formation and CH selection to ensure efficient delivery of data packets, less attention has been given to massive data co
A substantial portion of today’s multimedia data exists in the form of unstructured text. However, the unstructured nature of text poses a significant task in meeting users’ information requirements. Text classification (TC) has been extensively employed in text mining to facilitate multimedia data processing. However, accurately categorizing texts becomes challenging due to the increasing presence of non-informative features within the corpus. Several reviews on TC, encompassing various feature selection (FS) approaches to eliminate non-informative features, have been previously published. However, these reviews do not adequately cover the recently explored approaches to TC problem-solving utilizing FS, such as optimization techniques.
... Show MoreHartree-Fock (HF) method relies in the calculations of nonlinear optical properties (NLO) for benzoic acid molecule. Also, another theoretical study is conducted by using the TD-DFT Density Functional Theory through B3LYP/High Base Set 6-311++G (2d,2p) on Gaussian program09. Moreover, an experimental study has been done to obtain the electrons spectrum for benzoic acid with and without ethanol. While the experimental study is done by using UV/VIS. spectrophotometer. Energy gap values of electronic transition between HOMO and LUMO is obtained from theoretical and experimental results. Consequently, the theoretical result for determining the energy gap calculated from EHOMO-LUMO wasvery close to the results of UV / VIS. spectrum. A theoretica
... Show MoreAg2O (Silver Oxide) is an important p-type (in chasm to most oxides which were n-type), with a high conductivity semiconductor. From the optical absorbance data, the energy gap value of the Ag2O thin films was 1.93 eV, where this value substantially depends on the production method, vacuum evaporation of silver, and optical properties of Ag2O thin films are also affected by the precipitation conditions. The n-type and p-type silicon substrates were used with porous silicon wafers to precipitate ±125 nm, as thick Ag2O thin film by thermal evaporation techniques in vacuum and via rapid thermal oxidation of 400oC and oxidation time 95 s, then characterized by measurement of
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