Abstract

All the economic  units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of&n

Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

Iraq has seen many changes at the social, economic and political levels. This led to cause many shifts in the structure of its society and imposed great challenges reflected in the behavior and awareness of that society in general and youth in particular.

Those changes made the Iraqi society undergoing the transformation of value and culture aspects formed a political awareness that caused cultural and political diversity within the family and society. A greater openness to the outside world caused by the communication revolution, as the world has witnessed during the past two decades, has helped in making that change. Iraq had its share of media and political openness, which were included after the US occupation in 2003. As a re

Human Resources Management Practices (HRMP) and managerial control represent two academic fields that have been and still are the focus of many studies. However, merging both fields and studying the relationship that connects them and also the role that HRMP play in achieving the requirements of managerial control represents a new and novel study according to the available literature in these fields.

To achieve these goals, this study has been conducted, using the surveying questionnaire method, on a sample of ten general inspector offices in Iraq that work in the field of control for ministries and independent committees. A questionnaire has been used to collect the data which was analyzed with several s

In this study, dynamic encryption techniques are explored as an image cipher method to generate S-boxes similar to AES S-boxes with the help of a private key belonging to the user and enable images to be encrypted or decrypted using S-boxes. This study consists of two stages: the dynamic generation of the S-box method and the encryption-decryption method. S-boxes should have a non-linear structure, and for this reason, K/DSA (Knutt Durstenfeld Shuffle Algorithm), which is one of the pseudo-random techniques, is used to generate S-boxes dynamically. The biggest advantage of this approach is the production of the inverted S-box with the S-box. Compared to the methods in the literature, the need to store the S-box is eliminated. Also, the fabr

The Diffie-Hellman is a key exchange protocol to provide a way to transfer shared secret keys between two parties, although those parties might never have communicated together. This paper suggested a new way to transfer keys through public or non-secure channels depending on the sent video files over the channel and then extract keys. The proposed method of key generation depends on the video file content by using the entropy value of the video frames. The proposed system solves the weaknesses in the Diffie-Hellman key exchange algorithm, which is MIMA (Man-in-the-Middle attack) and DLA( Discrete logarithm attack). When the method used high definition videos with a vast amount of data, the keys generated with a large number up to 5

In this paper, a method for hiding cipher text in an image file is introduced . The
proposed method is to hide the cipher text message in the frequency domain of the image.
This method contained two phases: the first is embedding phase and the second is extraction
phase. In the embedding phase the image is transformed from time domain to frequency
domain using discrete wavelet decomposition technique (Haar). The text message encrypted
using RSA algorithm; then Least Significant Bit (LSB) algorithm used to hide secret message
in high frequency. The proposed method is tested in different images and showed success in
hiding information according to the Peak Signal to Noise Ratio (PSNR) measure of the the
original ima