Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for powerful skills in the field of Certified fraud examination, but theserequirements raises a new question, namely! From Where we will bring thoseauditors who have the skills of fraud examination ،This research on the amodel application to the work of the legal examiner in the Office of the FederalFinancial Supervisory being the supreme audit functions of the fight againstfraud and corruption institution to maintain the misuse of public money andwaste disposal was built.
Obesity among girls can lead to physical, psychological, or social problems. Enhancing self-esteem and reducing self-stigma toward obesity can play a crucial role in girls’ health. This study aims to assess girls’ self-esteem and its association with self-stigma toward obesity.
A descriptive cross-sectional design was used to meet the study’s objective. A convenience sampling method was used to gather the sample from 24 middle and high schools in five cities across Iraq from (January
In digital images, protecting sensitive visual information against unauthorized access is considered a critical issue; robust encryption methods are the best solution to preserve such information. This paper introduces a model designed to enhance the performance of the Tiny Encryption Algorithm (TEA) in encrypting images. Two approaches have been suggested for the image cipher process as a preprocessing step before applying the Tiny Encryption Algorithm (TEA). The step mentioned earlier aims to de-correlate and weaken adjacent pixel values as a preparation process before the encryption process. The first approach suggests an Affine transformation for image encryption at two layers, utilizing two different key sets for each layer. Th
... Show MoreThere is no doubt that leadership is a social phenomenon , and human activity does not take place , but remained in the family cohesive have a common goal Alaho instil confidence in the same of her sons to be better , and the importance of this subject Arta researchers to identify the extent to which children in this phenomenon and to identify the causes and extent of its spread in the community , has been directing an open question (Appendix 1) to a group of kindergarten teachers , to learn about the characteristics of leadership that can be enjoyed by kindergarten children . The current research aims to:
1. Detect levels of leadership qualities among kindergarten children in the light of the characteristics of leadership skills
2
The study deals with China's soft power and diplomacy in the Middle East, and it focuses specifically on the tools and foundations of China's soft diplomacy and how it achieves its goals in the region in addition to its challenges in the region. In this regard, the study also focuses on the Chinese Belt and Road Initiative and its soft foundations and how they serve China’s diplomacy and soft power in the region. The study ends with a set of conclusions, perhaps the most prominent of which is that diplomacy and soft power have become a fundamental pillar of China's foreign policy to achieve its foreign goals and to establish an international system compatible with China's principles. As for the Middle East, China has established a poli
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That the reduction of costs for products and services provided by economic units is one of the main concerns at the present time to keep pace with competition in the markets, economic units are always striving to stay competitive in a modern business environment and achieve a competitive advantage, (TDABC) in the General Company for Electrical and Electronic Industries / Air cooler engine plant to reduce the costs facing the economic units under the circumstances of the Iraqi environment, especially the industrial, and the need for development events in traditional methods (TDABC) as a technology for reducing costs by relying on time guidelines. The research also concluded that the financial and non-financ
... Show MoreUsing the Internet, nothing is secure and as we are in need of means of protecting our data, the use of passwords has become important in the electronic world. To ensure that there is no hacking and to protect the database that contains important information such as the ID card and banking information, the proposed system stores the username after hashing it using the 256 hash algorithm and strong passwords are saved to repel attackers using one of two methods: -The first method is to add a random salt to the password using the CSPRNG algorithm, then hash it using hash 256 and store it on the website. -The second method is to use the PBKDF2 algorithm, which salts the passwords and extends them (deriving the password) before being ha
... Show MoreImage quality plays a vital role in improving and assessing image compression performance. Image compression represents big image data to a new image with a smaller size suitable for storage and transmission. This paper aims to evaluate the implementation of the hybrid techniques-based tensor product mixed transform. Compression and quality metrics such as compression-ratio (CR), rate-distortion (RD), peak signal-to-noise ratio (PSNR), and Structural Content (SC) are utilized for evaluating the hybrid techniques. Then, a comparison between techniques is achieved according to these metrics to estimate the best technique. The main contribution is to improve the hybrid techniques. The proposed hybrid techniques are consisting of discrete wavel
... Show MoreThere is limited data and evidence about the effects of COVID-19 on Maternal health, especially when new information is emerging daily, through pregnancy, child birth and post natal period, women are vulnerable to have the infection, this article, aimed to show the suitable measures that should be applied for women at reproductive age who are suspected /confirmed with COVID -19 infection,
During pregnancy it is advisable to continue the antenatal care schedule, although reducing face to face visit is recommended (unless the pregnant condition required that ),and prioritize ANC at health facilities for high-risk pregnancy and during second half of pregnancy with adequate infection prevention control measures.
Regardi
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