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The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
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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 , which are (Knowledge, experience, skill of auditors, assistants, number of assistants, techniques used and development certificates for auditors and assistants) by a survey questionnaire distributed to the auditors concerned with the examination of banks included in the sample of  research. The statistical program (SPSS) was adopted for data analysis and access to results, which showed the existence of a positive relationship and effect with significance of the core competence in the quality of profits.

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Publication Date
Thu Jan 12 2023
Journal Name
مجلة السياسية والدولية /
Iraq’s Societal Security after 2003: Challenges and Countering Strategies
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Societal security is regarded as a basic need for human society through which the stability, progress and prosperity of the nation is measured. It is the guarantor of the safety of individuals and groups from various internal and external dangers, based on the protection of the three pillars: the individual, the family, and society. For decades, Iraq has witnessed the phenomenon of political instability, represented by its entry into several wars, starting with the 1948 war, leading up to the American war on Iraq in 2003. Then, those wars were followed by an era in which corruption and terrorism spread, and this, in turn, led to the fragmentation of the national will and the division of Iraqi public opinion regarding many regional and inte

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Publication Date
Tue Jan 01 2019
Journal Name
مجلة البحوث التربوية والنفسية
دراسة وصفية عن الأخطار الصحية والنفسية لحوادث ألعاب الأطفال القتالية:, بنادق الخرو أنموذجا
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Abstract The research aims to identify the psychological and health risks that a child might be exposed to by playing with hazardous toys such as pellet guns. To this end, the researcher has visited Ian Al-Haytham Eye Hospital in Baghdad, the emergency department to figure out the rate of injuries in Children for the consecutive years (2017-2018) and the first Month of (2019). The psychological risks as a result of disability are represented by the inability to accommodate the surrounding environment well. Additionally, the child experiences a kind of tension, conflict, and going in psychological crises through introversion, isolation, withdrawal tendencies,

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Publication Date
Mon Jul 01 2024
Journal Name
المجلة العلمية لعلوم وفنون الرياضة
العلاقة بين طول الذراع وبعض المتغيرات البايوكينماتيكية في سباحة الفراشة (50 متر) لسباحي المنتخب الوطني
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Competitive swimming is a highly researched area and technological developments have aided advances in the understanding of the biomechanical principles that underpin these elements and govern propulsion. Moreover, those working in the sports field especially in swimming are interested in studying, analyzing, evaluating and developing motor skills by diagnosing the strengths and weaknesses of the skill, and accordingly, coaches and specialists correct these errors. The researchers chose this (Butterfly swimming) and the (arm length) is an important variable because the success of the stroke is greatly dependent on the propulsion generated from the arm pull, and swimmers with a longer arm span have a mechanical advantage with the resulting f

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Lorenz model and chaos masking /addition technique
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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Adding Cellulosic Ash to Composting Mix as a Soil Amendment
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Solid waste generation and composition in Baghdad is typically affected by population growth, urbanization, improved economic conditions, changes in lifestyles and social and cultural habits.

A burning chamber was installed to burn cellulosic waste only. It was found that combustion reduced the original volume and weight of cellulosic waste by 97.4% and 85% respectively.

A batch composting study was performed to evaluate the feasibility of co-composting organic food waste with the cellulosic bottom ash in three different weight ratios (w/w) [95/5, 75/25, 50/50].

The composters were kept in controlled aerobic conditions for 7 days. Temperature, moisture, and pH were measured hourly as process succe

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Advanced Intelligent Data Hiding Using Video Stego and Convolutional Neural Networks
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Steganography is a technique of concealing secret data within other quotidian files of the same or different types. Hiding data has been essential to digital information security. This work aims to design a stego method that can effectively hide a message inside the images of the video file.  In this work, a video steganography model has been proposed through training a model to hiding video (or images) within another video using convolutional neural networks (CNN). By using a CNN in this approach, two main goals can be achieved for any steganographic methods which are, increasing security (hardness to observed and broken by used steganalysis program), this was achieved in this work as the weights and architecture are randomized. Thus,

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
An Efficient Image Encryption Using a Dynamic, Nonlinear and Secret Diffusion Scheme
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The growing use of tele

This paper presents a new secret diffusion scheme called Round Key Permutation (RKP) based on the nonlinear, dynamic and pseudorandom permutation for encrypting images by block, since images are considered particular data because of their size and their information, which are two-dimensional nature and characterized by high redundancy and strong correlation. Firstly, the permutation table is calculated according to the master key and sub-keys. Secondly, scrambling pixels for each block to be encrypted will be done according the permutation table. Thereafter the AES encryption algorithm is used in the proposed cryptosystem by replacing the linear permutation of ShiftRows step with the nonlinear and secret pe

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Publication Date
Tue Jun 01 2021
Journal Name
Periodicals Of Engineering And Natural Sciences
Steganography using dual tree complex wavelet transform with LSB indicator technique
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Image steganography is undoubtedly significant in the field of secure multimedia communication. The undetectability and high payload capacity are two of the important characteristics of any form of steganography. In this paper, the level of image security is improved by combining the steganography and cryptography techniques in order to produce the secured image. The proposed method depends on using LSBs as an indicator for hiding encrypted bits in dual tree complex wavelet coefficient DT-CWT. The cover image is divided into non overlapping blocks of size (3*3). After that, a Key is produced by extracting the center pixel (pc) from each block to encrypt each character in the secret text. The cover image is converted using DT-CWT, then the p

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Data Classification using Quantum Neural Network
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In this paper, integrated quantum neural network (QNN), which is a class of feedforward

neural networks (FFNN’s), is performed through emerging quantum computing (QC) with artificial neural network(ANN) classifier. It is used in data classification technique, and here iris flower data is used as a classification signals. For this purpose independent component analysis (ICA) is used as a feature extraction technique after normalization of these signals, the architecture of (QNN’s) has inherently built in fuzzy, hidden units of these networks (QNN’s) to develop quantized representations of sample information provided by the training data set in various graded levels of certainty. Experimental results presented here show that

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Publication Date
Wed Aug 20 2025
Journal Name
International Journal Of Advanced Research In Computer Science
IMPROVE DATA ENCRYPTION BY USING DIFFIE-HELLMAN AND DNA ALGORITHMS, AUTHENTICATED BY HMAC-HASH256
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: The need for means of transmitting data in a confidential and secure manner has become one of the most important subjects in the world of communications. Therefore, the search began for what would achieve not only the confidentiality of information sent through means of communication, but also high speed of transmission and minimal energy consumption, Thus, the encryption technology using DNA was developed which fulfills all these requirements [1]. The system proposes to achieve high protection of data sent over the Internet by applying the following objectives: 1. The message is encrypted using one of the DNA methods with a key generated by the Diffie-Hellman Ephemeral algorithm, part of this key is secret and this makes the pro

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