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

The research aims to analysis of the current financial crisis in Iraq through knowing its causes and then propose some solutions that help in remedy the crisis and that on the level of expenditures and revenues, and has been relying on the Federal general budget law of the Republic of Iraq for the fiscal year 2016 to obtain the necessary data in respect of the current expenditures and revenues which necessary to achieve the objective of the research , and through the research results has been reached to a set of conclusions which the most important of them that causes of the current financial crisis in Iraq , mainly belonging to increased expenditures and especially the current ones and the lack of revenues , especially non-oil o

The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.

What encouraged countries to pay attention to these institutions is the ease of

In this study, simply supported reinforced concrete (RC) beams were analyzed using the Extended Finite Element Method (XFEM). This is a powerful method that is used for the treatment of discontinuities resulting from the fracture process and crack propagation in concrete. The mesoscale is used in modeling concrete as a two-phasic material of coarse aggregate and cement mortar. Air voids in the cement paste will also be modeled. The coarse aggregate used in the casting of these beams is a rounded aggregate consisting of different maximum sizes. The maximum size is 25 mm in the first model, and in the second model, the maximum size is 20 mm. The compressive strength used in these beams is equal to 26 MPa.

The subje

This paper aimed to test random walking through the ISX60 market index for the ability to judge market efficiency at a weak level. The study used Serial Correlation Test, the Runs Test, the Variance Ratio Test, as well as the Rescaled Range Test.The population of the study represents of Iraq Stock Exchange. The study concluded accepting the hypothesis of the study that the returns of the ISX60 market index in the Iraqi market for securities does not follow the random walking in general and as a result the Iraq market for securities is inefficient within the weak level of efficiency and the study recommended need a supervisors work in the Iraqi market for securities to activate all means a which will work to communication with information

The Battle of Kadesh is replete with many military arrangements that reflect the tremendous development of war preparations in the thirteenth century BC; where the expressive pictures the Egyptians left on some of the walls of their temples show the tremendous ability to organize and divide the forces and the great development that affected the war machine. Furthermore, the text accompanied these pictures reveal some news about that battle, which is considered one of the most important wars in the ancient world. Thus, the importance of the study lies in the fact that it examines one of the most important battles of the ancient Near East, the results of which had great repercussions on the region. This is because it is the most abundant B

Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent