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

One of the contemporary trends in education and training is the use of educational, competitive and digital games, because one of the most important goals of games is (motivation and challenge). Thus, it ensures the expected reaction from the recipient’s interaction with the game, so we seek his interaction with the content he receives. It is no secret that games distance him from boring content and introduce him to the world of motivation by integrating them with magical elements that make an attractive and desirable game. Naturally, in the case of stimuli and motives that activate the recipient within the context of the educational process procedures, the return is high and especially enjoyable. The aim of the research is to pre

Excessive skewness which occurs sometimes in the data is represented as an obstacle against normal distribution. So, recent studies have witnessed activity in studying the skew-normal distribution (SND) that matches the skewness data which is regarded as a special case of the normal distribution with additional skewness parameter (α), which gives more flexibility to the normal distribution. When estimating the parameters of (SND), we face the problem of the non-linear equation and by using the method of Maximum Likelihood estimation (ML) their solutions will be inaccurate and unreliable. To solve this problem, two methods can be used that are: the genetic algorithm (GA) and the iterative reweighting algorithm (IR) based on the M

Second language learner may commit many mistakes in the process of second language learning. Throughout the Error Analysis Theory, the present study discusses the problems faced by second language learners whose Kurdish is their native language. At the very stages of language learning, second language learners will recognize the errors committed, yet they would not identify the type, the stage and error type shift in the process of language learning. Depending on their educational background of English as basic module, English department students at the university stage would make phonological, morphological, syntactic, semantic and lexical as well as speech errors. The main cause behind such errors goes back to the cultural differences

   In this paper , two method which deal with finding the optimal value for adaptive smoothing constant, are compared .This constant is used in adaptive Single Exponential Smoothing (ASES).

The comparing is between a method uses time domain and another uses frequency domain when the data contain outlier value for autoregressive model of order one AR(1) , or Markov Model, when the time series are stationary and non stationary with deferent samples .    

Exchange of information through the channels of communication can be unsafe. Communication media are not safe to send sensitive information so it is necessary to provide the protection of information from disclosure to unauthorized persons. This research presented the method to information security is done through information hiding into the cover image using a least significant bit (LSB) technique, where a text file is encrypted using a secret sharing scheme. Then, generating positions to hiding information in a random manner of cover image, which is difficult to predict hiding in the image-by-image analysis or statistical analyzes. Where it provides two levels of information security through encryption of a text file using the secret sha

Abstract— The growing use of digital technologies across various sectors and daily activities has made handwriting recognition a popular research topic. Despite the continued relevance of handwriting, people still require the conversion of handwritten copies into digital versions that can be stored and shared digitally. Handwriting recognition involves the computer's strength to identify and understand legible handwriting input data from various sources, including document, photo-graphs and others. Handwriting recognition pose a complexity challenge due to the diversity in handwriting styles among different individuals especially in real time applications. In this paper, an automatic system was designed to handwriting recognition

Content-based image retrieval has been keenly developed in numerous fields. This provides more active management and retrieval of images than the keyword-based method. So the content based image retrieval becomes one of the liveliest researches in the past few years. In a given set of objects, the retrieval of information suggests solutions to search for those in response to a particular description. The set of objects which can be considered are documents, images, videos, or sounds. This paper proposes a method to retrieve a multi-view face from a large face database according to color and texture attributes. Some of the features used for retrieval are color attributes such as the mean, the variance, and the color image's bitmap. In add