Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

The purpose of this paper is to identifying the values of some physical and Bio- Kinematic variables during the performance of the jump spike serve skill, and identifying the effect of the proposed training program using intermittent training to develop some physical and Bio- Kinematic variables and accuracy of the jump spike serve skill among the research sample. The experimental method was used and the research was conducted on a deliberately chosen sample of the players of the Army Club, who were primarily advanced in volleyball, and the number of the sample was (10) players. The conclusions were reached that the proposed training program using intermittent training has a positive effect on some of the physical and Bio- Kinematic variabl

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

As a result of recent developments in highway research as well as the increased use of vehicles, there has been a significant interest paid to the most current, effective, and precise Intelligent Transportation System (ITS). In the field of computer vision or digital image processing, the identification of specific objects in an image plays a crucial role in the creation of a comprehensive image. There is a challenge associated with Vehicle License Plate Recognition (VLPR) because of the variation in viewpoints, multiple formats, and non-uniform lighting conditions at the time of acquisition of the image, shape, and color, in addition, the difficulties like poor image resolution, blurry image, poor lighting, and low contrast, these

Password authentication is popular approach to the system security and it is also very important system security procedure to gain access to resources of the user. This paper description password authentication method by using Modify Bidirectional Associative Memory (MBAM) algorithm for both graphical and textual password for more efficient in speed and accuracy. Among 100 test the accuracy result is 100% for graphical and textual password to authenticate a user.

Optical Mark Recognition (OMR) is an important technology for applications that require speedy, high-accuracy processing of a huge volume of hand-filled forms. The aim of this technology is to reduce manual work, human effort, high accuracy in assessment, and minimize time for evaluation answer sheets. This paper proposed OMR by using Modify Bidirectional Associative Memory (MBAM), MBAM has two phases (learning and analysis phases), it will learn on the answer sheets that contain the correct answers by giving its own code that represents the number of correct answers, then detection marks from answer sheets by using analysis phase. This proposal will be able to detect no selection or select more than one choice, in addition, using M

Metaheuristics under the swarm intelligence (SI) class have proven to be efficient and have become popular methods for solving different optimization problems. Based on the usage of memory, metaheuristics can be classified into algorithms with memory and without memory (memory-less). The absence of memory in some metaheuristics will lead to the loss of the information gained in previous iterations. The metaheuristics tend to divert from promising areas of solutions search spaces which will lead to non-optimal solutions. This paper aims to review memory usage and its effect on the performance of the main SI-based metaheuristics. Investigation has been performed on SI metaheuristics, memory usage and memory-less metaheuristics, memory char

Optical Mark Recognition (OMR) is an important technology for applications that require speedy, high-accuracy processing of a huge volume of hand-filled forms. The aim of this technology is to reduce manual work, human effort, high accuracy in assessment, and minimize time for evaluation answer sheets. This paper proposed OMR by using Modify Bidirectional Associative Memory (MBAM), MBAM has two phases (learning and analysis phases), it will learn on the answer sheets that contain the correct answers by giving its own code that represents the number of correct answers, then detection marks from answer sheets by using analysis phase. This proposal will be able to detect no selection or select more than one choice, in addition, using M

نتيجة للتطورات الأخيرة في أبحاث الطرق السريعة بالإضافة إلى زيادة استخدام المركبات، كان هناك اهتمام كبير بنظام النقل الذكي الأكثر حداثة وفعالية ودقة (ITS) في مجال رؤية الكمبيوتر أو معالجة الصور الرقمية، يلعب تحديد كائنات معينة في صورة دورًا مهمًا في إنشاء صورة شاملة. هناك تحدٍ مرتبط بالتعرف على لوحة ترخيص السيارة (VLPR) بسبب الاختلاف في وجهة النظر، والتنسيقات المتعددة، وظروف الإضاءة غير الموحدة في وقت الحصول