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

This study aims to highlight the role of strategic leadership in adopting the intelligent organization model. The study was conducted on 7 economic organizations in Algeria. The study population consisted of 354 leaders, of whom a random sample of 176 leaders (managers, department heads, division heads, engineers) was selected. The researcher used a questionnaire as the main tool of the study. Statistical analysis and hypothesis testing were conducted using SEM (Structural Equation Modeling) with the aid of SPSS.v26 and AMOS.v24 software. The study concluded with a set of results, most notably: there is a statistically significant direct positive effect between strategic leadership and building intelligent organizations at a significance le

This work investigates the structural, optical, and surface properties of ZnO thin films prepared by sol-gel method. The effect on waveguide sensor was examined at different irradiation durations of alpha particles. The X-ray diffraction (XRD) measurements revealed that the crystalline phase of ZnO thin films does not change after irradiation and showed a hexagonal structure of wurtzite type with an orientation toward (002). Moreover, ZnO thin films absorbance was increased with increasing irradiation time, whereas the transmittance was decreased. Additionally, increasing the irradiation time of alpha particles caused an increase in the extinction coefficient and the imaginary part,  while the optical energy gap of the ZnO samples w

Background: Many countries recommend the use of long-acting reversible contraceptive intrauterine device immediately after cesarean delivery. The cesarean delivery rate in Iraqi public hospitals is 32.2% and may reach 85.8% in private hospitals. Immediate post-partum intrauterine device insertion at cesarean is rarely done in Iraq.

Objectives: To assess the safety and practicality of immediate post-partum intrauterine device insertion during cesarean delivery for family planning and pregnancy spacing in Iraqi women.

Subjects and Methods: A single arm clinical trial included 150 eligible women who attended Al-‎Elwiyah Maternity Teaching Hospital or Al Hayat Rahibat Hospita

The effect of different doses (75,100,150 ppm) and periods of

treatment (3,6,9 days) on the spermatognic cells in white mice was studied. It was found that there was a significant decrease (P<0.05) in the percentage of spermatogonia specially in concentration 1 00 and

150 ppm lasted six and nine days and of primary spermatocytes at period of nine days. A significant decrease (P<0.05) was noticed in the percentages of secondary spermatoytes and spermatids, while the percentage of sperms illustrated a significant increase for all concentrations and treatment periods.

The Islamic Arts which include calligraphy and specifically the third line of the greatest
manifestation of Islamic civilization affair, and it was the mosques and mosques and holy
shrines scattered in the city of Baghdad, which had a deep impact in enhancing
communication
This means research study (third line aesthetics diversity of tactics in the architecture of
mosques) It is located in four seasons, which included the first chapter the research problem
represented by asking the following - :
-What are the methods of implementation of the third line in the architecture of mosques ?
And reflected the importance of research in it represents a serious attempt to investigate the
diversity in the organization des

This research includes the study of the harsh environment areas in which engineers and workers operate in drilling oil wells, and their own characteristics in terms of nature and the climate and other surrounding factors, that negatively large amount affect on all the staff, present in comparison with other lands, so the study showed the preparations administrative and methodology that must be taken to confront the problems that may arise or for the purpose of avoiding. One of these things should be addressed is the process of adaptation of the staff live in the remote desert land and under difficult living conditions. The study also demonstrated all kinds of diseases and ill health which afflict the staff due to climatic conditions that

The influx of Arab Qahtani and Nizari tribes continued to the countries of Baluchistan and the Levant in pre-Islamic times until the Levant became open to the Arab-Islamic tide during the first century AH. The Islamic Orient until the early Islamic Arab Army reached the western borders of China. What we will see in the folds of the search.