Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

Planning for a city with human identity considers the needs of human being that exist in the traditional cities where it was so easy creating place there, on the other hand, modern cities refuse these values and reduce the human characters of urban fabric elements , and the searching for the concept of " Urban Coherence " considers the knowledge about urban theory, especially Morphological attitudes finding three sides of making the coherence of dense urban fabric which are " Functional Complementarily , Formal Complementarily ,

Contextual complementarily “and the differentiation of these sides within the variety of spatial structural patterns between the organic type of traditional city and the gridiron type of modern city. To

The electronic press is one of the distinctive media due to its unique features such as instant publishing and interactivity, uses multimedia, the use of hypertext, the personalization of media content, getting echo of the media messages provision of electronic archive of previous numbers of the newspaper.
The richness theory means that media are different depending on its wealth aspects which distinguish it from other media. The aspects of wealth here represent the features that characterize online press and constitute factors of media richness.

The researcher studies the properties of Iraqi media richness of their users. The researcher uses a field study to get the goals of the research and tests the hypotheses of media ric

Biological activity of the carotenoids which are produced fromchemically-mutaed local isolate of Rhodotorula mucilaginosawas studied. The results showed variation of inhibition activity of caritenoids against different types of pathogenic bacteria include, Staph aureus, E. coli, B. subtilis and Salmo. typh., the number declined from 2×107cell/ml to 2×104, 5×104, 2×105, 9×105 cell/ml respectively after 24hour. The produced carotenoids from alocal mutant Rhodotorula mucilaginosa revealed an antioxidant activity as free radical removal of 85.6%. Carotinoides revealed a highest stability in petroleum ether solvent for 30 days at room temperature. It found that the pigment was more stability in sesame oil compared with sun flower and coc

Chekhov is well known and perceived in Arab countries. His stories and plays are very popular. They translated it into Arabic by different translators from different languages of the world Many of his stories require new translation solutions to achieve partial, if not complete, equivalence. Chekhov's works are a very difficult subject to analyze and interpret, which is explained by the fact that Chekhov's collections are constantly republished in foreign languages. It is impossible to preserve in translation all the elements of the original text containing historical and national details but, of course, the reader should have the impression that they represent the historical and national situation. When translating, it makes sense to prese

Bedside clinical teaching is a fundamental part of the medical education that offers invaluable opportunities for the students to build and improve their clinical and communication skills. However, there is a growing concern about the increasing refusal of patients to participate in clinical sessions, especially in certain settings where there are sensitive cultural traditions and decreased trust in institutions.

Verbs are an important material in the construction of the sentence, as they are among the requirements of every sophisticated language, and in this regard, Ibn Al-Gothic (d. 367 AH): “Know that verbs are the origins of the buildings of most speech, and thus scholars called them buildings.” Verbs are the source of expression of the speakers’ ideas to represent the element of activity and movement, and with their knowledge We infer the meanings of Arabic words, and Ibn Al-Sarraj (d. 316 AH) defined it: “The verb denotes a meaning and a time, and that time is either past, present, or future.” Its letters are original and does not drop from its construction a letter in the conjugation of its conjugations, and it is in Arabic two type

(January 25, 2011) represented a real opportunity to bring about fundamental changes in Egyptian foreign policy and to start a new phase that would cut off all the negative and problematic aspects of Egyptian politics in the period before the revolution. Through the employment of Egypt's huge balance and the role of historical is a civilization rooted in the roots of thousands of years and Islamic reference represented over more than a thousand years the Islamic medium of religion in the start of vision and tools to achieve the Egyptian national interest, and safeguarding Egyptian national security in its comprehensive sense. The research attempts to answer a central question: Is there a role for Egyptian soft power in the Islamic world

   The Agricultural Policy is one of the most important tools adopted by the state to guide its economic and social activities through the delivery of suitable agricultural commodities to the consumer and in return to deliver agricultural inputs to the agricultural producers at the lowest possible cost to contribute in achieving a profit that helps the agricultural product to continue in the production process with the same efficiency and ambition. So as to help increase the contribution of the agricultural sector to GDP and achieve the best picture of sustainable agricultural development.

The research aimed at identifying the reality of agricultural policies and their role in achieving sustaina

In this research, we sought to identify the nature of the relationship between the exchange rate of the Chinese yuan and the value of Chinese exports, through the formulation of a standard model based on the model of common integration, and based on the data of the study and using the test "Angel-Granger" It reflects the relationship between the two research variables, through which the relationship between the RMB exchange rate and the value of Chinese exports was estimated during the period 1978-2017.