The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improvement is not due to the application of joint auditing, so it was concluded that the mandatory application of joint auditing does not have a significant impact on the market value, but this is due to the improvement in the performance of companies, and the research recommends that the concerned bodies should not be obligated to audit companies The question of its application is voluntary, to reflect the companies' intentions to improve the quality of their reports.
HM Al-Dabbas, RA Azeez, AE Ali, IRAQI JOURNAL OF COMPUTERS, COMMUNICATIONS, CONTROL AND SYSTEMS ENGINEERING, 2023
The definition of orthogonal generalized higher k-derivation is examined in this paper and we introduced some of its related results.
<p>Generally, The sending process of secret information via the transmission channel or any carrier medium is not secured. For this reason, the techniques of information hiding are needed. Therefore, steganography must take place before transmission. To embed a secret message at optimal positions of the cover image under spatial domain, using the developed particle swarm optimization algorithm (Dev.-PSO) to do that purpose in this paper based on Least Significant Bits (LSB) using LSB substitution. The main aim of (Dev. -PSO) algorithm is determining an optimal paths to reach a required goals in the specified search space based on disposal of them, using (Dev.-PSO) algorithm produces the paths of a required goals with most effi
... Show MoreComputer systems and networks are being used in almost every aspect of our daily life, the security threats to computers and networks have increased significantly. Usually, password-based user authentication is used to authenticate the legitimate user. However, this method has many gaps such as password sharing, brute force attack, dictionary attack and guessing. Keystroke dynamics is one of the famous and inexpensive behavioral biometric technologies, which authenticate a user based on the analysis of his/her typing rhythm. In this way, intrusion becomes more difficult because the password as well as the typing speed must match with the correct keystroke patterns. This thesis considers static keystroke dynamics as a transparent layer of t
... Show MoreThe main purpose of this paper is to show that zero symmetric prime near-rings, satisfying certain identities on n-derivations, are commutative rings.
Wireless Sensor Networks (WSNs) are composed of a collection of rechargeable sensor nodes. Typically, sensor nodes collect and deliver the necessary data in response to a user’s specific request in many application areas such as health, military and domestic purposes. Applying routing protocols for sensor nodes can prolong the lifetime of the network. Power Efficient GAthering in Sensor Information System (PEGASIS) protocol is developed as a chain based protocol that uses a greedy algorithm in selecting one of the nodes as a head node to transmit the data to the base station. The proposed scheme Multi-cluster Power Efficient GAthering in Sensor Information System (MPEGASIS) is developed based on PEGASIS routing protocol in WSN. The aim
... Show MorePattern matching algorithms are usually used as detecting process in intrusion detection system. The efficiency of these algorithms is affected by the performance of the intrusion detection system which reflects the requirement of a new investigation in this field. Four matching algorithms and a combined of two algorithms, for intrusion detection system based on new DNA encoding, are applied for evaluation of their achievements. These algorithms are Brute-force algorithm, Boyer-Moore algorithm, Horspool algorithm, Knuth-Morris-Pratt algorithm, and the combined of Boyer-Moore algorithm and Knuth–Morris– Pratt algorithm. The performance of the proposed approach is calculated based on the executed time, where these algorithms are applied o
... Show MoreIntrusion detection systems detect attacks inside computers and networks, where the detection of the attacks must be in fast time and high rate. Various methods proposed achieved high detection rate, this was done either by improving the algorithm or hybridizing with another algorithm. However, they are suffering from the time, especially after the improvement of the algorithm and dealing with large traffic data. On the other hand, past researches have been successfully applied to the DNA sequences detection approaches for intrusion detection system; the achieved detection rate results were very low, on other hand, the processing time was fast. Also, feature selection used to reduce the computation and complexity lead to speed up the system
... Show MoreIn this paper a Г-ring M is presented. We will study the concept of orthogonal generalized symmetric higher bi-derivations on Г-ring. We prove that if M is a 2-torsion free semiprime Г-ring , and are orthogonal generalized symmetric higher bi-derivations associated with symmetric higher bi-derivations respectively for all n ϵN.