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

يختبر البحث الحالي علاقة الأثر والارتباط بين إدارة المعرفة التنظيمية (المتمثلة قيادة المعرفة، تنظيم المعرفة، عمليات المعرفة، ثقافة المعرفة، تطبيق المعرفة، تقاسم المعرفة) ومتغير (رأس مال الزبون) في مجموعة من المصارف الأهلية في محافظة النجف إذ تمثلت مشكلة الدراسة بمدى دور إدارة المعرفة في هذه المصارف فضلاً عن الزبائن الذين يتعاملون معها، وقد استخدمت استمارة الاستبيان كأداة رئيسة لجمع البيانات إذ تم تو

Object tracking is one of the most important topics in the fields of image processing and computer vision. Object tracking is the process of finding interesting moving objects and following them from frame to frame. In this research, Active models–based object tracking algorithm is introduced. Active models are curves placed in an image domain and can evolve to segment the object of interest. Adaptive Diffusion Flow Active Model (ADFAM) is one the most famous types of Active Models. It overcomes the drawbacks of all previous versions of the Active Models specially the leakage problem, noise sensitivity, and long narrow hols or concavities. The ADFAM is well known for its very good capabilities in the segmentation process. In this

The present work includes design, construction and operates of a prototype solar absorption refrigeration system, using methanol as a refrigerant to avoid any refrigerant that cause global warming and greenhouse effect. Flat plate collector was used because it’s easy, ninexpensive and efficient. Many test runs (more than 50) were carried out on the system from May to October, 2013; the main results were taken between the period of July 15, 2013 to August 15, 2013 to find the maximum C.O.P, cooling, temperature and pressure of the system. The system demonstrates a maximum generator temperature of 93.5 oC, on July 18, 2013 at 2:30 pm, and the average mean generator temperature Tgavr was 74.7 °C, for this period. The maximum pressure Pg

Voice Activity Detection (VAD) is considered as an important pre-processing step in speech processing systems such as speech enhancement, speech recognition, gender and age identification. VAD helps in reducing the time required to process speech data and to improve final system accuracy by focusing the work on the voiced part of the speech. An automatic technique for VAD using Fuzzy-Neuro technique (FN-AVAD) is presented in this paper. The aim of this work is to alleviate the problem of choosing the best threshold value in traditional VAD methods and achieves automaticity by combining fuzzy clustering and machine learning techniques. Four features are extracted from each speech segment, which are short term energy, zero-crossing rate, auto

Image retrieval is used in searching for images from images database. In this paper, content – based image retrieval (CBIR) using four feature extraction techniques has been achieved. The four techniques are colored histogram features technique, properties features technique, gray level co- occurrence matrix (GLCM) statistical features technique and hybrid technique. The features are extracted from the data base images and query (test) images in order to find the similarity measure. The similarity-based matching is very important in CBIR, so, three types of similarity measure are used, normalized Mahalanobis distance, Euclidean distance and Manhattan distance. A comparison between them has been implemented. From the results, it is conclud

In this paper, we implement and examine a Simulink model with electroencephalography (EEG) to control many actuators based on brain waves. This will be in great demand since it will be useful for certain individuals who are unable to access some control units that need direct contact with humans. In the beginning, ten volunteers of a wide range of (20-66) participated in this study, and the statistical measurements were first calculated for all eight channels. Then the number of channels was reduced by half according to the activation of brain regions within the utilized protocol and the processing time also decreased. Consequently, four of the participants (three males and one female) were chosen to examine the Simulink model duri