Examining what has led Libya to adopt international accounting standards (IASs)

Malignant melanoma is the most hazardous type of human skin cancer and its incidence has been rapidly increasing. Early detection of malignant melanoma in dermoscopy images is very important and critical, since its detection in the early stage can be helpful to cure it. Computer Aided Diagnosis systems can be very helpful to facilitate the early detection of cancers for dermatologists. In this paper, we present a novel method for the detection of melanoma skin cancer. To detect the hair and several noises from images, pre-processing step is carried out by applying a bank of directional filters. And therefore, Image inpainting method is implemented to fill in the unknown regions. Fuzzy C-Means and Markov Random Field methods are used to delineate the border of the lesion area in the images. The method was evaluated on a dataset of 200 dermoscopic images, and superior results were produced.

One of the most important structures in dermoscopy images is the pigment network, which is also one of the most challenging and fundamental task for dermatologists in early detection of melanoma. This paper presents an automatic system to detect pigment network from dermoscopy images. The design of the proposed algorithm consists of four stages. First, a pre-processing algorithm is carried out in order to remove the noise and improve the quality of the image. Second, a bank of directional filters and morphological connected component analysis are applied to detect the pigment networks. Third, features are extracted from the detected image, which can be used in the subsequent stage. Fourth, the classification process is performed by applying feed-forward neural network, in order to classify the region as either normal or abnormal skin. The method was tested on a dataset of 200 dermoscopy images

The development of accounting profession and auditing in developed

countries have received considerable attention in the accounting literature.

However, the accounting profession and auditing in developing countries have

been neglected. Therefore, this study critically evaluates the development of the

accounting profession in the developing country context, specifically in Libya.

This paper sheds light on the phases of accounting development in Libya, taking

into account some factors that affect the accounting practice in the country. These

factors include: the Libyan economy; Libyan culture; foreign investment; Big 4

auditors in the country; compliance to the Global Accounting Standards (e.g.

IASs, ISA and IFRS) and Libya’s application to WTO.

This chapter aims, to highlight a review of IAS history, followed by approaches of accounting regulations. The development of accounting regulation within developing countries is also highlighted and discussed in the context of cultural diversity. It also aims to shed light into the motives that drive the adoption and implementation of IASs/IFRS. The political nature of lobbying and accounting standards setting process is also discussed in this chapter. In addition, the chapter discusses those factors that may be perceived as challenges which may delay or even block the convergence into the IASs/IFRS. Finally the authors provide key remarks about the IASs and venues for future research