The current research aims to study the extent to which the Independent High Electoral Commission applies to information security risk management by the international standard (ISO / IEC27005) in terms of policies, administrative and technical procedures, and techniques used in managing information security risks, based on the opinions of experts in the sector who occupy positions (General Manager The directorate, department heads and their agents, project managers, heads of divisions, and those authorized to access systems and software). The importance of the research comes by giving a clear picture of the field of information security risk management in the organization in question because of its significant role in identifying risks and setting appropriate controls to manage or get rid of them, flexibility in setting controls at work and gaining the confidence of stakeholders and customers that Their data is protected. Compliance with controls gives the organization the confidence of customers that it is the best supplier and raises the level of ability to meet the requirements of tenders and then get new job opportunities, which encouraged addressing this topic by focusing on the basic standards of this specification and trying to study these standards and identify the most critical problems that This prevents its application in the commission understudy in particular. The Independent High Electoral Commission/National Office in Baghdad was chosen as a site to conduct the research, and the approach of the case study and applied research was followed and through field coexistence, observations, interviews, access to documents and information extracted from records and documents in order to determine the extent of the gap Between the Information Security Department of the commission in question and the system that the specification came with, analyzing the causes of the gaps and developing solutions, and considering The research was extended to the checklists prepared by the International Standardization Organization, and for the purpose of data analysis, the heptagonal scale was used in the checklists to measure the extent to which the implementation and actual documentation conform to the requirements of the specification, while determining the weights for the answers to the questions contained in the checklists by allocating a specific weight to each paragraph of the scale. The research used two statistical methods, the percentage and the weighted mean to express the extent of application and documentation of the specification paragraphs above and relied on the statement of the main reasons for surgery in the emergence of those gaps. The results that were reached showed several reasons that prevented the application of information security risk management, in the light of which treatments were developed that would reduce the gaps that appeared, the most important of which are: that the Commission did not adopt a clear and documented strategy to address risks, and that information security risk management Ineffective and completely secured from external and internal threats. There was also interest in documenting fixed Hardware and portable Hardware represented by computers used at the headquarters of the directorate, servers and small computers used as workstations in divisions and departments and their connection to senior management, as well as laptops and personal digital assistants, which showed a gap attributed to the total undocumented application of Hardware (automatic data processing), processing accessories, and electronic media), while the application was partially and undocumented for other electronic media, including disk drives, printers, paper, and documents.
Sheet piles are necessary with hydraulic structures as seepage cut-off to reduce the seepage. In this research, the computational work methodology was followed by building a numerical model using Geo-Studio program to check the efficiency of using concrete sheet piles as a cut-off or reducer for seepage with time if the sheet piles facing the drawdown technique. Al-Kifil regulator was chosen as a case study, an accurate model was built with a help of observed reading of the measuring devices, which was satisfactory and helped in checking the sheet piles efficiency. Through the study, three scenarios were adopted (with and without) drawdown technique, it was found that at the short time there's no effect of the drawdown technique on
... Show More
Abstract
The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users of financial statements who depend on reported earnings in their deci
... Show MoreWhile many educators are highly focused on state test, it is important to consider that
over the course of a year, instructors can build in many opportunities to assess how learners
are learning. Therefore, assessment techniques are considered a good method to get benefit
for both instructors and learners in the process of teaching and learning. The sample consists
of 27 learners who participated in TOEFL training course in the Development and Continuous
Education Centre. Validity and reliability were verified.
To fulfill the aims and verify the hypothesis which reads as follows” It is hypothesized
that the TOEFL learners' scores will not be increased after TOEFL course training.” T-test
for two dependent samp
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.
إن موضوع الشرق الأوسط بشكل عام اتخذ أهمية كبيرة في الكتابات والمؤلفات التي صدرت منذ بداية النصف الأول من عقد التسعينات من القرن المنصرم مع بدايات مشاريع السلام التي أعقبت انهيار الاتحاد السوفيتي وتغير الخارطة السياسية والاقتصادية والايديولوجية للعالم .وعلى الرغم ان المصطلح ليس بجديد الا ان تعابير المصطلح وددلالاته تتغير مع تغير موازين القوى واتجاهات المصالح. إذ انتقل من مصطلح جغرافي الى
... Show MoreThe research aims to develop alternatives to transportation at the entrance to the Educational City (University of Baghdad) during the morning and evening peaks, which result from of the traffic congestion at the entrances to the educational city (the University of Baghdad), and affects the emotional, functional, and social performance of the whole city, and leads to hotbeds of confluence and congestion at the entrances in the morning and evening peaks. This movement was measured on the ground for pedestrians and vehicles. Some criteria were adopted to determine the density of road length to the area and density of roads for the number of users and the rate of the area served by roads. The research reviews the experiences of some
... Show MoreThis study examines the position of comparative legislation (French legislation, English legislation, and Egyptian legislation) in addressing the regulation of personal civil liability (based on fault) for the government. About the damages caused by demonstrations in terms of their legal nature, their legal basis, and the pillars and conditions of that responsibility. Then, we explain the position of the Iraqi legislator and compare it with what is the case in the legislation mentioned above
In this study the isomerization of desulfuerized light Iraqi petroleum naphtha (Al-Dura Refinery) with boiling point range of 37 to 124 °C , 80.5 API specific gravity and 68.2 octane number has been investigated. Two types of catalysts were prepared (Pt/HX and Pt/SrX) by impregnation of 0.8 wt% Pt on l 3X-zeolite. The catalyst activity and selectivity toward isomerization, and catalyst deactivation were investigated.
The isomerization unit consisted of a vertical tubular stainless steel reactor of 2 cm internal diameter, 3 cm external diameter and 68 cm height. The operating pressure was atmospheric for all experimental runs. The liquid flow of lightnaphtha was 0.4 Uh, and the catalyst weight was 50 gm, H/
... Show More