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

Foreign direct investment (FDI) has been viewed as a power affecting economic growth (EG) directly and indirectly during the past few decades. This paper reviewed an amount of researches examining the relationships between FDI and EG, especially the effects of FDI on EG, from 1994 up to 2012. The results show that the main finding of the FDI-EG relation is significantly positive, but in some cases it is negative or even null. And within the relation, there exist several influencing factors such as the adequate levels of human capital, the well-developed financial markets, the complementarity between domestic and foreign investment and the open trade regimes, etc.

Commercial banks represent the main pivot in financing national economic activity and its development. The capital represents safety margin to depositors and represents a defense line that protects bank work from dangers. Basel committee requirements represent protection and comprehensive supervision to bank activities for depositors, debtors and the bank. It provides trust in bank dealings and tackles activities of high dangers. The most prominent of these requirements are capital adequacy that concerns bank management and supervision and auditing bodies such as the central bank and protecting banks that suffer weakness in its vital important borrowing activity that reflects weakness in implementing borrowing policy .The purpose

This experiment was carried out in one of the fields (A) affiliated to the College of Agricultural Engineering Sciences / University of Baghdad, for the spring season 2021, On hybrid tomato plants (Mayai Mayai) to test flower viability, using two factors, the first was three levels of irrigation interval (2, 4, 6) days, and the second factor three concentrations of compound Nano fertilizer with concentrations (0, 1.5, 2.5) gm liter-1, so that the number of treatments is 9 treatments and three replications, the number of experimental units is 27 experimental units distributed randomly according to the random drawing method to ensure reducing experimental error and obtaining the most accurate results. A factorial experiment 3 x 3 x 3 was carr

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

Purpose – The research aims to introduce sustainable agricultural development and the possibility of its application in the Iraqi agricultural sector by setting a proposed plan by which to overcome obstacles and then advance the reality of the agricultural sector in Iraq and the fact that the process of achieving agricultural development in the Iraqi agricultural sector today has become more sophisticated and more distant than before. The study adopted the descriptive analytical approach based on the principles of economic theory to clarify the shortcomings in the process of harmony between the three main elements of sustainable agricultural development, which are natural, social, and manufactured.

Agricultural development occupies an important position in the economies of developing countries, and its role is greater for the Arab countries. The first task is to provide food security for all the population through sustainable development, which includes the investment of available natural resources and employment opportunities for the rural population, As well as the provision of raw materials for agricultural processing in order to increase agricultural exports to reduce the balance of payments deficit. Sustainable development is linked to increased production and improvement, as well as to food security. On the one hand, it has to cope with the increase in population and if it is possible to achieve a surplus allocated for export, a

The loss of dental hard tissue as a result of odontoclastic activity is known as root resorption. It is unwanted and pathological in permanent teeth. Root resorption may happen within the root canal called internal root resorption or on the outer surface of the root called external root resorption. Regardless of where it occurs, root resorption is irreparable, can cause pain for the patient, necessitates treatment, and in some circumstances, resulting in the early loss of the affected tooth. It might be challenging to precisely diagnose and treat root resorption. There is limited information within literatures on root resorption therefore this review aims to understand the radiological and clinical characteristics of r

Until The Second Half Of Nineteenth Century  , Psychology Depended On Philosophy In Its Experiences Which Means It Depend On Individuals Feelings Toward Psychological Experiences And Rapid Observation . As For The Scientific Organized Experimentation And Observation By Machines Have Been Used Later   .

The Experimentation Looking For The Cause Of  Phenomena And How Is That Happened   Also Reveal The Causal Relationship Between Among Phenomena . The Experiences In Psychology Field Include In Its Simplest Form Only One Variable ( Effective) Which Is Called Independent Variable As Well As Another Variable ( Affected )   That Called  Dependent Variable .

One of the goals of adding adjuvants to agricultural spray solutions is to enhance the droplet size characteristics of this spray. Droplet size, in turn, has an influence in the deposited spray quality, in addition to the drift and losses of spray to off-target places. The aim of this research was to evaluate the effect of adding adjuvants to two types of water from different sources on the droplet size characteristics. Two types of adjuvants were employed in the tests: the active substance content of the first adjuvant was a 50% aqueous solution of sodium salt of alkylbenzenesulfonic acid—10% (HY), whereas the second was from rapeseed oil (natural origin)—85% (OL). Both adjuvants were tested in two concentrations: the first was