The current research aims to study the extent to which the Independent High Electoral Commission applies to information security risk management by the international standard (ISO / IEC27005) in terms of policies, administrative and technical procedures, and techniques used in managing information security risks, based on the opinions of experts in the sector who occupy positions (General Manager The directorate, department heads and their agents, project managers, heads of divisions, and those authorized to access systems and software). The importance of the research comes by giving a clear picture of the field of information security risk management in the organization in question because of its significant role in identifying risks and setting appropriate controls to manage or get rid of them, flexibility in setting controls at work and gaining the confidence of stakeholders and customers that Their data is protected. Compliance with controls gives the organization the confidence of customers that it is the best supplier and raises the level of ability to meet the requirements of tenders and then get new job opportunities, which encouraged addressing this topic by focusing on the basic standards of this specification and trying to study these standards and identify the most critical problems that This prevents its application in the commission understudy in particular. The Independent High Electoral Commission/National Office in Baghdad was chosen as a site to conduct the research, and the approach of the case study and applied research was followed and through field coexistence, observations, interviews, access to documents and information extracted from records and documents in order to determine the extent of the gap Between the Information Security Department of the commission in question and the system that the specification came with, analyzing the causes of the gaps and developing solutions, and considering The research was extended to the checklists prepared by the International Standardization Organization, and for the purpose of data analysis, the heptagonal scale was used in the checklists to measure the extent to which the implementation and actual documentation conform to the requirements of the specification, while determining the weights for the answers to the questions contained in the checklists by allocating a specific weight to each paragraph of the scale. The research used two statistical methods, the percentage and the weighted mean to express the extent of application and documentation of the specification paragraphs above and relied on the statement of the main reasons for surgery in the emergence of those gaps. The results that were reached showed several reasons that prevented the application of information security risk management, in the light of which treatments were developed that would reduce the gaps that appeared, the most important of which are: that the Commission did not adopt a clear and documented strategy to address risks, and that information security risk management Ineffective and completely secured from external and internal threats. There was also interest in documenting fixed Hardware and portable Hardware represented by computers used at the headquarters of the directorate, servers and small computers used as workstations in divisions and departments and their connection to senior management, as well as laptops and personal digital assistants, which showed a gap attributed to the total undocumented application of Hardware (automatic data processing), processing accessories, and electronic media), while the application was partially and undocumented for other electronic media, including disk drives, printers, paper, and documents.
The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad
... Show MoreThe History of Multi Parties and its Effect on Political System in India
This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented
This study aims to highlight the role of strategic leadership in adopting the intelligent organization model. The study was conducted on 7 economic organizations in Algeria. The study population consisted of 354 leaders, of whom a random sample of 176 leaders (managers, department heads, division heads, engineers) was selected. The researcher used a questionnaire as the main tool of the study. Statistical analysis and hypothesis testing were conducted using SEM (Structural Equation Modeling) with the aid of SPSS.v26 and AMOS.v24 software. The study concluded with a set of results, most notably: there is a statistically significant direct positive effect between strategic leadership and building intelligent organizations at a significance le
... Show MoreDandruff and seborrheic dermatitis (SD) are common skin disorders affecting the scalp and extending to other body sites in the case of SD. They are associated with pruritus and scaling, causing an esthetical disturbance in the population affected. Treatment of such conditions involves using a variety of drugs for long terms, thus optimizing drug formulation is essential to improve therapeutic efficacy and patient compliance. Conventional topical formulations like shampoos and creams have been widely used but their use is associated with disadvantages. To overcome such effects, novel topical nanotechnology-based formulations are currently under investigation. In the following article, we highlight recently published formulatio
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Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking
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