This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach him to the highest stage of maturity which is creativity and excellence through drawing a roadmap that enable the auditor to develop and improve his technological knowledge. This paper has reached several conclusions, the most important of which: there is a significant and positive effect of Technological Maturity in reinforcing the quality of auditing.
(13)
(10)
-
The problem of the study represented in the gap between what banks possess of Information Technology and Knowledge Management and what they need to help them in decision making and problem solving and achieving High Business Value. It formed a focus and fundamental point for this study in its analysis and interpretation. This was done by a scientific methodology and five chapters.
The study aimed at analyzing the use of partnering Information Technology with Knowledge Management to achieve High Business Value at commercial banks in Jordan. Data were collected from 116 managers, experts, and advisors working for 16 Jordanian banks through a questionnaire de
Infographics have the capability to organize and display information in a way that is easy for viewers to retrieve and make observations. While infographics have been successful in various fields, their potential benefits in composition writing have not been explored. The primary objective of this study is to investigate the perspectives of Iraqi EFL students who used infographics as an educational technology tool in composition writing, and to identify how gender influences students’ performance when using infographics in EFL writing classes. The significance of this study lies in its integration of infographics as an educational technology tool for teaching writing, aligning with the current trend of technology integration in ed
... Show More
(9)
(1)
Consider a simple graph on vertices and edges together with a total labeling . Then ρ is called total edge irregular labeling if there exists a one-to-one correspondence, say defined by for all where Also, the value is said to be the edge weight of . The total edge irregularity strength of the graph G is indicated by and is the least for which G admits edge irregular h-labeling. In this article, for some common graph families are examined. In addition, an open problem is solved affirmatively.
(1)
We present the concept of maps Γ- periodi2 on Γ -near-ring S. Our main goal is to research and explore the presence and mapping traits such as h Γ –hom anti-Γ –hom, Γ –α-derivations of Γ -periodi2 on Γ- near-rings.
(3)
(1)
(1)
As a reservoir is depleted due to production, pore pressure decreases leading to increased effective stress which causes a reduction in permeability, porosity, and possible pore collapse or compaction. Permeability is a key factor in tight reservoir development; therefore, understanding the loss of permeability in these reservoirs due to depletion is vital for effective reservoir management. The paper presents a case history on a tight carbonate reservoir in Iraq which demonstrates the behavior of rock permeability and porosity as a function of increasing effective stress simulating a depleting mode over given production time. The experimental results show unique models for the decline of permeability and porosity as function effective str
... Show More