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

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The Dictionary of Countries by Yaqut al-Hamawi is one of the most important sources that researchers rely on in everything related to geography in knowing the names of places and countries, and the important historical information it contains about different cities and countries

Abstract

This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools  in Risk management don’t give clear image on Banks ability  in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .

To achieving the reseach obje

Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.

Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t

Abstract

This research aims to assess the practice of physical activities by people with intellectual disabilities and its challenges during the Coronavirus (COVID-19) pandemic from their families' point of view. The research sample consisted of (87) individuals from families with intellectual disabilities in the Makkah region. The sample was selected by the simple random method where the researcher used the descriptive analytical approach. A questionnaire of (32) items was used as the research tool to collect data. The findings of the study showed that the assessment level of practicing physical activities by people with intellectual disabilities was low. The public facilities dimension ranked first with a moder

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

The study aims to introduce at the difficulties in which delay the using of the internet In the educational process – learning , Study was conducted on a sample of students in the College of Education for Girls and the effects of variables : possession of computer , availability of the internet service , and the level of parents on these difficulties ,  Used for this purpose, a total sample size (400) students, distributed Departments . Results showed that the most important difficulties in which delay using of internet were : Lack of knowledge of internet availability , Lack of knowledge of the aim of using this service , and the students satisfaction that the disadvantages is more than the advantages of

اصبحت وسائل الاعلام في ظل المتغيرات الجديدة قادرة على صياغة وعي وثقافة وهوية الشعوب الى حد كبير في المجتمعات المعاصرة , وذلك نظرا لما تتمتع به من اليات مختصة في التأثير والمتمثلة عموما في التكرار المتنوع للرسالة الاعلامية وقدرة الخطاب الاعلامي في معالجة القضايا المختلفة فضلا عن تقديم المعلومات وغزارتها وشرحها المستفيض , وقد بات من الواضح جدا مدى التأثيرات الكبيرة التي من الممكن ان يحدثها تعرض الافراد للمواق