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.

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

          This study deals with the role of compensation system in improving the quality of educational services (University of Halabja as a Model) also our problem was the following question ; What is the role of compensation system in its different dimensions in improving the quality of educational services? And what is the relationship and impact of using the dimensions of the compensation system to improve the quality of educational services? The hypothesis of the research included the correlation and the impacts between the compensation system and its combined variables in the quality of educational services. This was proved through a field study and the distribution of questionn

 The capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo

The sensitive and important data are increased in the last decades rapidly, since the tremendous updating of networking infrastructure and communications. to secure this data becomes necessary with increasing volume of it, to satisfy securing for data, using different cipher techniques and methods to ensure goals of security that are integrity, confidentiality, and availability. This paper presented a proposed hybrid text cryptography method to encrypt a sensitive data by using different encryption algorithms such as: Caesar, Vigenère, Affine, and multiplicative. Using this hybrid text cryptography method aims to make the encryption process more secure and effective. The hybrid text cryptography method depends on circular queue. Using circ

There are many studies dealt with handoff management in mobile communication systems and some of these studies presented handoff schemes to manage this important process in cellular network. All previous schemes used relative signal strength (RSS) measurements. In this work, a new proposed handoff scheme had been presented depending not only on the RSS measurements but also used the threshold distance and neighboring BSS power margins in order to improve the handoff management process. We submitted here a threshold RSS as a condition to make a handoff when a mobile station moves from one cell to another this at first, then we submitted also a specified margin between the current received signal and the ongoing BS's received signal must be s

The aim of this work is to design an algorithm which combines between steganography andcryptography that can hide a text in an image in a way that prevents, as much as possible, anysuspicion of the hidden textThe proposed system depends upon preparing the image data for the next step (DCT Quantization)through steganographic process and using two levels of security: the RSA algorithm and the digitalsignature, then storing the image in a JPEG format. In this case, the secret message will be looked asplaintext with digital signature while the cover is a coloured image. Then, the results of the algorithmare submitted to many criteria in order to be evaluated that prove the sufficiency of the algorithm andits activity. Thus, the proposed algorit

Honeywords are fake passwords that serve as an accompaniment to the real password, which is called a “sugarword.” The honeyword system is an effective password cracking detection system designed to easily detect password cracking in order to improve the security of hashed passwords. For every user, the password file of the honeyword system will have one real hashed password accompanied by numerous fake hashed passwords. If an intruder steals the password file from the system and successfully cracks the passwords while attempting to log in to users’ accounts, the honeyword system will detect this attempt through the honeychecker. A honeychecker is an auxiliary server that distinguishes the real password from the fake passwords and t