The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Earnings Quality, As for the second model, it was adopted on the model (Jones, 1999) modified by (Dechow et al. ,1995) to measure the Earnings Quality by measuring the total, optional, and non-optional dues. The presence of quality auditing for audit firms and audit firms that audited the research sample companies and there are statistically significant indications about the practice of some Iraqi companies listed on the Iraq Stock Exchange for profit management But in varying proportions and the absence of a statistically significant impact of the auditing quality metrics on the Earnings Quality in companies listed on the Iraq Stock Exchange.
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The evaluation of subsurface formations as applied to oil well drilling started around 50 years ago. Generally, the curent review articule includes all methods for coring, logging, testing, and sampling. Also the methods for deciphering logs and laboratory tests that are relevant to assessing formations beneath the surface, including a look at the fluids they contain are discussed. Casing is occasionally set in order to more precisely evaluate the formations; as a result, this procedure is also taken into account while evaluating the formations. The petrophysics of reservoir rocks is the branch of science interested in studying chemical and physical properties of permeable media and the components of reservoir rocks which are associated
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This work aims to develop a secure lightweight cipher algorithm for constrained devices. A secure communication among constrained devices is a critical issue during the data transmission from the client to the server devices. Lightweight cipher algorithms are defined as a secure solution for constrained devices that require low computational functions and small memory. In contrast, most lightweight algorithms suffer from the trade-off between complexity and speed in order to produce robust cipher algorithm. The PRESENT cipher has been successfully experimented on as a lightweight cryptography algorithm, which transcends other ciphers in terms of its computational processing that required low complexity operations. The mathematical model of
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This paper contains an equivalent statements of a pre- space, where are considered subsets of with the product topology. An equivalence relation between the preclosed set and a pre- space, and a relation between a pre- space and the preclosed set with some conditions on a function are found. In addition, we have proved that the graph of is preclosed in if is a pre- space, where the equivalence relation on is open.
On the other hand, we introduce the definition of a pre-stable ( pre-stable) set by depending on the concept of a pre-neighborhood, where we get that every stable set is pre-stable. Moreover, we obtain that
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A Multiple System Biometric System Based on ECG Data
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
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Implementation of TSFS (Transposition, Substitution, Folding, and Shifting) algorithm as an encryption algorithm in database security had limitations in character set and the number of keys used. The proposed cryptosystem is based on making some enhancements on the phases of TSFS encryption algorithm by computing the determinant of the keys matrices which affects the implementation of the algorithm phases. These changes showed high security to the database against different types of security attacks by achieving both goals of confusion and diffusion.
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Abstract
The aim of this research is to determine how well the Cubing Technique affects the Iraqi EFL students' composition writing, vocabulary, and meta-cognitive awareness of writing strategies. The sample of (64) secondary-school female students in the fifth grade is drawn from two classrooms and split into two equal groups: the experimental group and the control group, each of which consists of (32) students. A quasi-experimental design is applied. The performance test and Meta-cognitive Writing Strategies questionnaire are given as a pre-test for equalizing the two groups after ensuring their validity and reliability. Then, they are administrated as a posttest in both groups. According to the results, the si
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