This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

Abstract

      The goal of current research to describe and diagnose the level of attention of doctors to design and regulatory dimensions, (strategic vision, organizational structure, organizational processes, business systems, personnel), and the performance of hospitals and dimensions, in six hospitals in medicine and selected a sample for research, as well as identify organizational design effect in the performance of hospitals and dimensions (efficiency, the development of human resources, patient satisfaction, achieve financial results, quality of health care).

 Research has focused in part theoretical on key variables to look organizational des

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

The current article focuses on studying the social organization reality of the Iraqi society; it aims to construct an Iraqi organized personality that believe in the principles of Islamic religion by making use of the sociology thoughts in explaining the strength of social organization, and the causes of social deviance in attempt of decreasing the deviance and strengthening the cohesion of Iraqi character.

The researchers put forward some questions: to what extent the western theoretical pattern can succeed in explaining the social organization of the Iraqi society? What is the more appropriate western theory for diagnosing the cohesion and deviance of the society? What is the s

The importance of physical and nonphysical architectural design values made architectural designers need good experience to be experts of architectural values reasonably without neglecting any value in the design process.  The importance of such values made that ignoring any values and mistakes occurs in the design process. Simultaneously, architectural designers' different nature and the difference in their experiences are causing different understandings of the design values, thus causing architectural mistakes. The research problem appears from the randomly propagating of mistakes in contemporary architecture, which is about to become a phenomenon in Al Sulaymaniyah city. The research aims to find the main reason

Considering the expanding frequency of breast cancer and high incidence of vitamin D3 [25(OH)D3] insufficiently, this investigate pointed to explain a relation between serum [25(OH)D3] (the sunshine vitamin) level and breast cancer hazard. The current study aimed to see how serum levels of each [25(OH)D3], HbA1c%, total cholesterol (TC), high density lipoprotein cholesterol (HDL-C), low density lipoprotein cholesterol (LDL-C), and triglyceride (TG) were affected a woman’s risk of getting breast cancer. In 40 healthy volunteers and 69 untreated breast cancer patients with clinical and histological evidence which include outpatients and hospitalized admissions patients at the Oncology Center, Medical City / Baghdad - Iraq. Venous blood samp

Analysis system of sports players is very important for individuals in weightlifting. Assessment of player and strength is important for the performance of weightlifting. This paper proposes an analytical method for weightlifters with check-by-frame video. This analysis system can compute the major steps of seven positions in both snatch and clean and jerk methods in frame-video weightlifting monitoring of movements. Each user can compute the major steps of the seven positions of Hu moments among two frames in the video during training, and the Euclidian distance can be computed for the Hu moment values and lifting moment values in the snatch and clean and jerk methods during training. The outcome of the proposed system shows on efficien

Abstract:

 Sought the search to find out what small businesses, the importance of funding, and the role of funders in supporting such projects, which have been addressed in the search through a sample of government banks (Rafidain and Rasheed) and private banks (the Middle East, the Gulf, North, Assyria) and a sample of Small projects borrowed from these banks, but in order to achieve that rely researchers on scientific methods discreet marked by the curriculum descriptive analytical method which is based on the compilation of facts and information then collated and analyzed to reach acceptable results, as well as data collection tool (checklist) was whereby examine questions of a sample of

The aim of this research to show the role of some enzymes in pathological mechanism of rheumatoid arthritis (RA) disease. Sixty patients with RA and matched number of apparently healthy volunteers were included in the study. Spectrophotometric methods were used to determine Peroxy nitrite (ONOO), Nitric oxide (NO), Nitric oxide synthase activity (NOS) cycloxygenase-2 activity (COX-2), glutathione peroxidase (GPX) activity and superoxide dismutase (SOD) activity in serum of both groups. Colorimetric assay kits were used to determine Iron. Rheumatoid factor (RF) was determined using Imuno-Latex kit. ONOO, NO levels, and NOS activity were significantly higher in the patients compared to the control group. Conversely, Iron level, SOD

       The present study was performed to spotlight the potential role of soil bacteria in the Al-Rumaila oil field as a bioindicator of heavy metals pollution. For this purpose, nine soil samples were collected from different sites, with 20cm depth, to assess the pollution status depending on the total and available concentrations of heavy metals.  The result indicates pollution of the studied soils with the following metals: Cd, Cu, Fe, Zn, and Pb. The mean of total concentration for all studied metals was higher than the allowed maximum limit based on the international limit:(3.394, 3.994, 39.993, 8844.979,150.372, and 103.347 µg/g), respectively. While measuring the total Metal concentration is important in determining the de