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International Cooperation in the Face of Internet Crimes
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في بداية الستينيات ظهرت شبكة الإنترنت لاستعمالها في أغراض غير تجارية ، ثم تطورت بشكل مذهل خلال السنوات الأخيرة، فبعد أن كانت مجرد شبكة صغيرة أصبحت الآن تضم ملايين المستخدمين حول العالم ، وتحولت من مجرد شبكة بحث أكاديمي إلى بيئة متكاملة للاستثمار والعمل والإنتاج والإعلام والحصول على المعلومات .

 وفي بداية تأسيس الشبكة لم يكن ثمة اهتمام بمسائل الأمن بقدر ما كان الاهتمام ببنائها وتوسيع نشاطها  إلا أنَّه بعد إتاحة الشبكة للعموم بدأ يظهر على الوجود ما يسمى بالجرائم المعلوماتية على الشبكة أو بواسطتها، وهي جرائم تتميز بحداثة الأسلوب وسرعة التنفيذ وسهولة الإخفاء والقدرة على محو آثارها وتعدد صورها وأشكالها، إضافة إلى اتصافها بالعالمية وعبورها للحدود . وقد صاحب تطور شبكة الإنترنت وانتشارها الواسع والسريع ظهور العديد من المشاكل القانونية ، فظهر على الساحة القانونية مصطلح جديد عرف باسم " الفراغ القانوني لشبكة الإنترنت "، وإزاء ذلك كان لابد من تكاتف جهود الدول من أجل مكافحة هذا النوع المستحدث من الجرائم التي لم تعد تتمركز في دولة معينة ولا توجه إلى مجتمع بعينه بل أصبحت تعبر الحدود لتلحق الضرر بعدة دول ومجتمعات مستغلة التطور الكبير للوسائل التقنية الحديثة في الاتصالات وتعزيز التعاون بين هذه الدول واتخاذ تدابير فعالة للحد منها والقضاء عليها ومعاقبة مرتكبيها .

ولمواجهة الصعوبات التي تواجه التعاون الدولي في مكافحة جرائم الإنترنت كان لا بد من اتخاذ إجراءات سريعة تتمثل في تحديث التشريعات الوطنية المتعلقة بالجرائم المعلوماتية وجرائم الإنترنت وإبرام اتفاقيات      (دولية، إقليمية، ثنائية) لمواجهة القصور في التشريعات والقوانين الحالية ، ومعالجة حالات تنازع القوانين والاختصاص القضائي وتحديث الإجراءات التحقيقية الجنائية بما يتناسب مع التطور الكبير الذي تشهده تكنولوجيا المعلومات والاتصالات ، وتأهيل القائمين على أجهزة تنفيذ القانون لتطوير معلوماتهم حول هذا النوع المستحدث من الجرائم

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Publication Date
Sun Aug 11 2024
Journal Name
Lecture Notes In Networks And Systems
International Financial Reporting Standards and Their Impact on the Value of the Economic Unit
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This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
An Internet of Things Botnet Detection Model Using Regression Analysis and Linear Discrimination Analysis
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The Internet of Things (IoT) has become a hot area of research in recent years due to the significant advancements in the semiconductor industry, wireless communication technologies, and the realization of its ability in numerous applications such as smart homes, health care, control systems, and military. Furthermore, IoT devices inefficient security has led to an increase cybersecurity risks such as IoT botnets, which have become a serious threat. To counter this threat there is a need to develop a model for detecting IoT botnets.

This paper's contribution is to formulate the IoT botnet detection problem and introduce multiple linear regression (MLR) for modelling IoT botnet features with discriminating capability and alleviatin

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
Means of the right to self - determination actions and patterns of its practices under the contemporary international development
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Abstract The means of self-determination have their peaceful and non-peaceful dimensions and are united(peaceful and non-peaceful) by international consensus adopted by international conventions and instruments. This has given it various dimensions at the applied level, especially in the light of the contemporary international developments witnessed by the world represented by a number of complete and incomplete implementation models that have nothing to do with the theory of truth Self-determination associated with the liberation of peoples from colonial domination or the liberation of oppressed nationalities

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Evaluation of Information Security Management System in the Iraqi Commission for Computers and Informatics according to the International Standard (ISO 27001: 2013)
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    The current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations  dependence on computers and information technology in work and communication  with others. The international legitimacy (represented by the  International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System accordi

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The accounting perspective to activate the tools of globalization through the mechanisms of international accounting standards
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ان وضع معايير دولية محاسبية على شكل نماذج وارشادات عامة تؤدي باصحاب القرارات الاقتصادية استخدام معايير المحاسبة الدولية عند اعداد وتجهيز القوائم والبيانات المالية اصبح مطلب اساسي وضرورة ملحة لمختلف الاطراف في المجتمع الحالي فهذه المعايير قد اثمرت في معالجة الامور المحاسبية على الصعيد المحلي والاقليمي والدولي. وان عدد كبير من الدول اعتمدت هذه المعايير فقد تجاوزت 150 بلدا. مما نتج عنه ازالة الفوارق الكث

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Publication Date
Mon Jan 09 2023
Journal Name
Indian Journal Of Economics And Business
Evaluation of reverse logistics options for international and local companies in Iraq
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Many international companies have branches or agencies in Iraq and have large market shares, and this has contributed to the increase in the import of these companies' products. This process created an additional problem of handling a large number of expired or defective products. There are many methods that contribute significantly to reducing these problems. The most prominent of these is the activation of reverse logistics options in Iraq by international and local companies. This research aims to conduct a survey of the reverse logistics options approved by some local and international companies and compare between them. This paper found that Amaron, Hitachi, Apple, Samsung and Huawei have limited options for reverse logistics and that

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Adoption of IAS.1 on Improving the Qualitative Characteristics Using Financial Indicators - An Applied study
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The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

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Publication Date
Mon Jan 06 2025
Journal Name
Journal Of The College Of Basic Education
Addiction to the Internet and its relation to the mental alertness of students of the Faculty of Physical Education and Sports Science for Girls
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Publication Date
Mon May 01 2023
Journal Name
Cuadernos De Economía
The Role of Carbon Pricing Mechanisms and Renewable Energy Technologies in Reducing Carbon Emissions: Evidence from the International Economy
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Abstract: The international community now places significant emphasis on achieving zero carbon emissions, requiring both new researchers and experienced policymakers to prioritise this goal. This article examines the effects of carbon taxes, carbon cap and trade, renewable energy (RE) production and consumption, and economic growth (EG) on carbon emission reduction in the United States, Japan, Canada, and Australia. The study collected secondary data from the World Development Indicators (WDI) secondary source spanning the years 1991 to 2022. The study examines the relationship between variables using the cross-sectionally augmented autoregressive distributed lag (CS-ARDL) approach. The findings indicate that carbon taxes, carbon cap and tr

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Scopus
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent of Applying Corporate Governance Requirements According to International Specification (ISO 26000:2010) in the National Insurance Company: A Research Application
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Abstract

                The research aims to identify the application of corporate governance requirements according to the international standard (ISO 26000:2010) in the National Insurance Company. Strengths and weaknesses were identified to study the current state of this requirement's application in the company under investigation. The descriptive-analytical approach was utilized through a checklist derived from ISO 26000:2010. Several personal interviews and field visits were conducted to understand the extent of application and documentation based on various statistical methods. The results revealed a level of applic

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