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

The most important contemporary issues which related to the survey of the influence of communication development technology to land use sustainability. The research aims to explain the changes that happened in the quality & land use activities performance by understanding the transformations due to modern technology and its impact on current uses and its impact on changing functional relationships between those uses to create new combinations or hybrid uses.Research will follow the analytical descriptive approach in presenting the problem of research. Research has several conclusions & recommendations, one of conclusions is the change of the place concept and its relation to changing the concept of land use and its sustai

Sustainable crop production in a coarse soil texture is challenging due to high water permeability and low soil water holding capacity. In this paper, subsurface water retention technology (SWRT) through impermeable polyethylene membranes was placed at depth 35 cm below ground surface and within the root zone to evaluate and compare the impact of these membranes and control treatment (without using the membranes) on yield and water use efficiency of eggplant inside the greenhouse. The study was conducted in Al-Fahamah Township, Baghdad, Iraq during spring growing season 2017. Results demonstrated the yield and water use efficiencies were 3.483 kg/m² and 5.653 kg/m³, respectively for SWRT treatment p

ABSTRACT this paper extends the literature on the elements and effect of financial literacy by investigating the elements of financial literacy and the impact of financial literacy on financial inclusion and savings. This research confirms the results of researches of other economies but exposes some dissimilarities as well. The principal factors of financial literacy are discovered to be government efficiency, educational level, income, economic performance and infrastructure. Both education levels and financial literacy are found to be meaningfully and positively linked to financial inclusion and savings in G20 economies

إن التغيرات السريعة والبعيدة المدى في تكنولوجيا المعلومات القائمة على أساس الالكترونيات الدقيقة تساعد في حدوث تحول في صورة الاقتصاد العالمي، وكذلك تساعد في تغيير المزايا التنافسية للبلدان، وربط المؤسسات البعيدة ببعضها البعض، ونشر الخدمات المالية على نطاق عالمي، وكذلك إثارة مشكلات جديدة او العكس فتح فرص جديدة أمام تنمية ونمو أفقر البلدان .

وأدت هذه التكنولوجيا الجديد

The concept of aesthetics is one of the postmodern propositions, and it is one of the branches of philosophy that examines beauty, its standards and theories, and it is a holistic concept that includes several concepts, including the beautiful, the ugly, and the sublime.
The concept of aesthetics dealt with several studies in general (and in the field of architecture in particular), and the problem of aesthetics is in the blurring of the relationship between aesthetics and architectural criticism, based on the research hypothesis which states that there is a relationship between aesthetics and architectural criticism. The importance of the research in accommodating aesthetic standards and bases of evaluation that increases the possi

The studied succession is deposited during late Berriasian-Aptian interval, which is represented by the Zubair, Ratawi, Yamama formations. The present study includes stratigraphic development and basin analysis for 21 boreholes (Rachi-1, 2; Rifaei-1, Diwan- 1; Ratawi-1, 2; Halfaia-5; West Qurna 12, 15; Nahr Umr-7,8; Zubair-47,49; North Rumaila- 72, 131, 158; Suba-7; Majnoon-2, 3 and Luhais-2, 12) distributed within 13 oil fields in the southern Iraq. The back-stripping process determined the original direction of basin depocenter for the studied succession. The Yamama basin in the study area stretches from southeast to southwest with single depocenters, it was located in the southeast of the study area near wells Mj-2, Mj-3.NR-8 and

The Barremain-Aptian succession represented by two types of deposits, Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq, Deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age.

The area of study is located in the Mesopotamian Zone at S

The Barremain-Aptian succession represented by the Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq which deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age. The area of study is located in the Mesopotamian Zone at Southern part of Iraq which represented by five oil fields (Nasira, L

The research aims to characterize the strategic plan of the Educational Professional Development Center, to reveal the most important training needs for teachers from this center, to reveal the extent to which this center meets those needs, and to identify the differences between teacher responses about the degree of importance, availability of those needs according to variables of sex, specialization, and years of experience. This descriptive study adopted a questionnaire applied to (256) teachers in the K.S.A. The results of the study showed that all training needs ranged in the degree of importance from large to very large and that the most important were the skills associated with communicating with members of the learning community.

Old Iraq includes the first experiences in establishing the first residential settlements in the Mesopotamian, and model villages designed and the pulp units in it and their natural matter, that made it perennial, and construction continues until now with it. These experiences were the basis for the emergence of the Iraqi civilization and thus the world and the beginning of writing, trade and the religions of the divine since before history, and then the Sumerian, Babylonian and Assyrian civilizations, and their villages that formed the Fertile Crescent.

There is a lack of knowledge and disregard for the distant and near history of Iraq in the field of rural housing, despite Iraq's leadership in this field, with the aim of the re