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

     The typographic accomplishment is the most important means of cognitive communication and carries a message from the sender to the recipient which serves a certain objective functionally, economically and advertisingly.

            The design of typographic accomplishment depends on two different techniques, the first is manual, which depends on the skill, training and individual achievement of the designer and his ability to design and produce typographic accomplishment with manual skill effects. The second one is the contemporary digitization which is represented by computers, programs and printers attached to them. The problem of the current resear

This research discussed analytically based on intellectual institutions and theoretical landscape theater as artistic phenomenon depends on the compounds interacting overlapping mechanism visualization and dazzling Whatever the dilemma it a set of Alaqcar differ among themselves but in the result unit intellectual holds through difference and diversity between trends and styles and ways in design theorist theatrics Valashkalah on apparently formed through variations and different points of view through the philosophy of transformation and interpretation and assignment to offer privacy.
Valashkalah pulled in the design theorist theatrical as system training to arrange time and place and in line with the interpretation of speech text an

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

  The visual impression represents a compound process of a group of concepts that might be secondary and interrelated to constitute, in reality, a cognitive image stored in the memory that can be retrieved according the implications of the situation in which the individual lives in his environment, as it awakens in him an image from the sub consciousness, thus it gets stimulated, and it is among the tangible things.
Since we live in our contemporary world under the development of knowledge, micro and wide technology of the devices, tools, materials, mechanisms, current developments and openness… etc. this transformation created visual impressions that the individual in general and the consumer in specific enjoys concerning his

This study is an objective literary study of the poems of Abu Dhu'ayb Al-Hudhali and Su'da Bint Al-Shamrdal. It aims to shed light on the philosophy of death in the poems, and the way this philosophy is treated by both poets. Thus, the main prominent poetic images have been addressed and the outstanding ones have been singled out. The study further investigates the intertextuality with other poetic verses and Quranic verses and reviews the deviation in their semantic, syntactic, and phonetic types. The study adopts the historical approach to examine the occasion of the poems by referring to several historical sources that indicate the seniority. It also adopts the and descriptive-analytical approach represented by the use of content anal

This research aims at building a proposed training program according to the self-regulated strategies for the mathematics teachers and to identify the effect of this program on relational Mathematics of teachers. The sample of the research was (60) Math teachers; (30) teachers as experimental group and (30) teachers as control group. The results of the current research reacheded that the proposed training program according to some self-managed learning strategies, meets the needs of trainees with remarkable effectiveness to improve the level of their teaching performance to achieve the desired goals. Training teacher according to self-managed learning strategies is effective in bringing about the transition of training to their students

The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &