The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

One of the most important intellectual issues, which receive attention is the issue of modernity, it has occupied the scholars of all time. However, modern poetry used to have special care in Iraq and in the Arab countries .. it is not strange that the concept of modernity is linked to history .. or having history as the most important dimension of its dimensions .. because Arab poetry is historical and it is moving into an area of ​​the past that is still active in terms of language and literary image .. When some poets found that changing and modernizing poetry became a necessity of evolution, and one of the fundamentals of modernization, the cultural impact did not respond to the desire of poets, and their impulse in modern poetry

The stories of children in Iraq during the past two decades have received a number of important scientific studies. Despite tyranny of the historical study method on most of these studies, they have been and still are very important, because they have established a chronicle of this literary style that has been neglected and based not only on the academic level and serious in-depth university studies but also on the enclosed sight that doesn’t consider studied art as an innovation with its specificity and its typical technical components. While many of the public impressions and self-reflections contributed to the dominance of some of the provisions and concepts that were circulated as critical remarks and adopted by som

Factory is trotting home favorite of of Aeidid of Iraqi families since he Amta imparted to the taste of the housewife on the method of processing and preparation and the possibility of using some of the ingredients to raise the nutritional value of meat, sesame and other, but how keep Bz'zajh this product Atne storage

MA Mahde, HAA Kadhim, HN Tarish…, Pakistan Heart Journal, 2023 - Cited by 4

Objective(s): To describe the demographic attributes, vaccination status of measles patients and the occurrence of
the disease according to time and place in Kirkuk governorate during the year 2010.
Methodology: The epidemiological study (a descriptive study) on measles cases was carried out in Kirkuk province
which is one of the Iraqi governorates from January 20th to July 30th, 2011. Data were collected retrospectively by
review of patients' files that were registered at the department of statistic in health directorate of Kirkuk during the
year 2010. A purposive "non-probability" sample of (152) confirmed measles cases (clinically and laboratory) that
were registered at the department of statistic in health directora

The use of different materials in the art of ceramics is considered a new form of contemporary philosophical trends. That was introduced to art as a result of societal changes and transformations and rapid technological development. And it plays a very essential part in the beauty of the artistic structure. The contrast of using different materials in ceramics is considered a part of the old historical achievements since the art of ceramics used to follow strict standards. Which does not apply to contemporary ceramic, Because recently, it has become free from any religious and social control and created a whole new intellectual context, heading to new horizons in which it works with the newly added materials as a strategy to ensure the a

 The research aims to identify the extent to which the theatrical and musical arts contribute to diagnosing and treating psychological problems among the residents of children’s villages in Jordan, and the methodologies adopted by the theatrical and musical arts to achieve this. It moves on to prove the theory that theatrical and musical arts have an impact on improving the psychology of the residents of children’s villages in Jordan by reviewing the theories and opinions that address the subject from a scientific point of view proven by experiences and expertise. The research took place in the period between (2019-2020), and the spatial limits came within the (SOS) children's villages in Jordan. The importance of the research is to

The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

Levels of primary education are varying in Sulaimaniyah Province, which defines as a lower stage of education process and seems to be found in most settlements to save the individual and community from illiteracy in its traditional notion which means the individuals, potentiality for reading and writing if he/she graduated from this stage successfully. The research can put the priority for goodness of primary education service within Sulaimaniyah Province that includes Sulaimaniyah city as a dominance based on statistical indicator which called the standardized score (z). The indicator (z) calculated for the basic items of primary education to diagnosis the range of developing that service in Sulaimaniyah city especially and put