This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

The Turkish Kurdistan Workers Party (PKK) is one of the most influential elements in the Iraqi national security since 2014. It has a new and effective role in the Iraqi political arena, as a result of participating in combat operations against ISIS in Nineveh Governorate, which prompted several minorities within the province to sympathize with its presence and its role in particular in Sinjar  after ISIS committed the most brutal crimes against the Aizidi minority, Turkey took advantage of the security conditions that Iraq went through after the entry of ISIS into the country to expand its influence in the north, using the pretext of the PKK and the previous agreement between the two countries on border protection. Also, the continued

One of the most important elements of achieving food security is livestock, which is an essential element in the agricultural sector, and is one of the state support sectors. Animal production (sheep) ranked an important position in this sector due to the economic advantages that are available when rearing. Moreover, the success and development of sheep breeding depend on several factors, including financial return and achieving profitability. The study aims to identify the phenomenon size of random slaughter as a problem, which spread in Baghdad and its causes and the factors that influencing its development. As well as, the possibility of applying the idea of a​​mobile slaughterhouse to reduce this phenomen

Portable devices such as smartphones, tablet PCs, and PDAs are a useful combination of hardware and software turned toward the mobile workers. While they present the ability to review documents, communicate via electronic mail,  appointments management, meetings, etc. They usually lack a variety of essential security features. To address the security concerns of sensitive data, many individuals and organizations, knowing the associated threats mitigate them through improving authentication of users, encryption of content, protection from malware, firewalls,  intrusion prevention, etc. However, no standards have been developed yet to determine whether such mobile data management systems adequately provide the fu

Technically, mobile P2P network system architecture can consider as a distributed architecture system (like a community), where the nodes or users can share all or some of their own software and hardware resources such as (applications store, processing time, storage, network bandwidth) with the other nodes (users) through Internet, and these resources can be accessible directly by the nodes in that system without the need of a central coordination node. The main structure of our proposed network architecture is that all the nodes are symmetric in their functions. In this work, the security issues of mobile P2P network system architecture such as (web threats, attacks and encryption) will be discussed deeply and then we prop

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

This study presents certain modifications done to the conditions set by Searle
(1969: 57) concerning the speech act of promising in order to render them to selected
sayings of Prophet Muhammad (P.B.U.H.) and Jesus Christ (P.B.U.H.) and to
political texts. These modifications make the conditions of the speech act of
promising appropriate for sincere promises made by the Messengers of God since
they deliver their Messages of God but they are unable, as Messengers, to fulfill
God’s promises which they make as part of their Messages and by representatives of
States who deliver speeches on behalf of their Governments. These are the only two
situations where the speakers can make promises and do not fulfill these prom

Traditional volumetric asphalt mix design methods do not directly evaluate cracking and rutting resistance, which may result in mixtures with inadequate field performance despite satisfying conventional volumetric requirements. Balanced Mix Design (BMD) has been introduced to address this limitation by incorporating performance testing. However, it remains unclear whether additive modification alone can recover mixtures that do not satisfy BMD criteria, or whether volumetric redesign (binder content optimization) is necessary. Therefore, this study investigated the effectiveness of additive modification before and after BMD redesign using IDEAL-CT and IDEAL-RT performance indices. Three additive systems were evaluated: SBS polymer,

Measuring university teachers attitudes towards the security man Summary This research aims to study the measurement of university teachers attitudes towards the security man, and represented the research sample (196) of teachers, including 124 males and 72 females from different faculties of Salah al-Din - Erbil University. The researchers adopted on a scale (Al-Tarawneh 2008), as amended, and its development, the scale consists of four areas and (28) paragraph covers paragraphs measure the beliefs and feelings of the individual towards the security man as the theme of direction. The research sample answered all the paragraphs of the scale grade five similar styles (Likert) (strongly OK, OK, neutral, non-OK, Strongly Disagree). The rese

The data communication has been growing in present day. Therefore, the data encryption became very essential in secured data transmission and storage and protecting data contents from intruder and unauthorized persons. In this paper, a fast technique for text encryption depending on genetic algorithm is presented. The encryption approach is achieved by the genetic operators Crossover and mutation. The encryption proposal technique based on dividing the plain text characters into pairs, and applying the crossover operation between them, followed by the mutation operation to get the encrypted text. The experimental results show that the proposal provides an important improvement in encryption rate with comparatively high-speed Process