The conservatorship is a legal action to protect troubled banks from credit risk and bankruptcy risk that banks cannot hedge them .The Central Bank role has to protect the financial system from these risks by controlling and supervising. This research studied these risks and explained the role of The Central Bank. This research presented and analyzed the legal framework for supervision and the imposition of conservatorship bank to address the effects that have been achieved as a result of poor management and weak internal controls. Baraka Bank for Investment and Finance was a research sample to measure the financial ratios for the troubled bank, and analysis the results that led to put the conservatorship. The research depends on the hyp

After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

Big data of different types, such as texts and images, are rapidly generated from the internet and other applications. Dealing with this data using traditional methods is not practical since it is available in various sizes, types, and processing speed requirements. Therefore, data analytics has become an important tool because only meaningful information is analyzed and extracted, which makes it essential for big data applications to analyze and extract useful information. This paper presents several innovative methods that use data analytics techniques to improve the analysis process and data management. Furthermore, this paper discusses how the revolution of data analytics based on artificial intelligence algorithms might provide

The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

To perform a secure evaluation of Indoor Design data, the research introduces a Cyber-Neutrosophic Model, which utilizes AES-256 encryption, Role-Based Access Control, and real-time anomaly detection. It measures the percentage of unpredictability, insecurity, and variance present within model features. Also, it provides reliable data security. Similar features have been identified between the final results of the study, corresponding to the Cyber-Neutrosophic Model analysis, and the cybersecurity layer helped mitigate attacks. It is worth noting that Anomaly Detection successfully achieved response times of less than 2.5 seconds, demonstrating that the model can maintain its integrity while providing privacy. Using neutrosophic sim

Abstract Portable communication devices such as WLAN, WiMAX, LTE, ISM, and 5G utilize one or more of the triple bands at (2.32.7 GHz,3.4–3.6GHz,and5–6GHz)andsufferfromtheeffectofmultipathproblemsbecausetheyareusedinurbanregions.To date, no one has performed a review of the antennas used for these types of wireless communications. This study reviewed two types of microstrip antennas (slot and fractal) that have been reported by researchers (as a single element) using a survey that included the evaluation of several important specifications of the antennas in previous research, such as operating bandwidth, gain, efficiency, axial ratio bandwidth (ARBW), and size. The weaknesses in the design of all antennas were carefully identified to de

Homomorphic encryption became popular and powerful cryptographic primitive for various cloud computing applications. In the recent decades several developments has been made. Few schemes based on coding theory have been proposed but none of them support unlimited operations with security.   We propose a modified Reed-Muller Code based symmetric key fully homomorphic encryption to improve its security by using message expansion technique. Message expansion with prepended random fixed length string provides one-to-many mapping between message and codeword, thus one-to many mapping between plaintext and ciphertext. The proposed scheme supports both (MOD 2) additive and multiplication operations unlimitedly.   We make an effort to prove

The reality of the field of construction projects in Iraq refers to needing for the development of performance in order to improve quality and reduce defects and errors and to control the time and cost, so there is needing for the application of effective methods in this area, one of the methods that can be applied in this area is the manner of Six Sigma. This research aims to enhance the performance and quality improvement for the construction projects by improving performance in the work of the implementation of the concrete structure depending on the Six Sigma methodology, and for the purpose of achieving the aim of the research, the researcher firstly depends on the theoretical study that include the concepts of qual