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

The vegetable cover plays an important role in the environment and Earth resource sciences. In south Iraq, the region is classified as arid or semiarid area due to the low precipitations and high temperature among the year. In this paper, the Landat-8 satellite imagery will be used to study and estimate the vegetable area in south Iraq. For this purpose many vegetation indices will be examined to estimate and extract the area of vegetation contain in and image. Also, the weathering parameters must be investigated to find the relationship between these parameters and the arability of vegetation cover crowing in the specific area. The remote sensing packages and Matlab written subroutines may be use to evaluate the results.

Recently new concepts such as free data or Volunteered Geographic Information (VGI) emerged on Web 2.0 technologies. OpenStreetMap (OSM) is one of the most representative projects of this trend. Geospatial data from different source often has variable accuracy levels due to different data collection methods; therefore the most concerning problem with (OSM) is its unknown quality. This study aims to develop a specific tool which can analyze and assess the possibility matching of OSM road features with reference dataset using Matlab programming language. This tool applied on two different study areas in Iraq (Baghdad and Karbala), in order to verify if the OSM data has the same quality in both study areas. This program, in general, consists

The excellent specifications of electrodes coated with lead dioxide material make it of great importance in the industry. So it was suggested this study, which includes electrodeposition of lead dioxide on graphite substrate, knowing that the electrodeposition of lead dioxide on graphite studied earlier in different ways.

In this work the deposition process for lead dioxide conducted using electrolytic solution containing lead nitrate concentration 0.72 M with the addition of some other material to the solution, such as copper nitrate, nickel nitrate, sodium fluoride and cetyl trimethyl ammonium bromide, but only in very small concentrations. As for the operating conditions, the effect of change potential and temperature as well

The aim of the research is to measure the change in the impact of the factors of the Corona pandemic on psychological sensitivity and COVID-19 phobia in a sample of Bisha University students and to detect the differences in the phobia (phobia) Covid-19 among the sample members in the measurement before the ban and after the ban was opened, in addition to the differences in psychological sensitivity of  The sample has between sizes before and after the spread of the Corona pandemic, as well as the differences in them according to the gender variable (male, female). The researcher relied on the comparative approach. The scale of psychological sensitivity and COVID-19 phobia was applied to a sample of (62) male and female respondents.

The field study of this paper focused on the motives for lawyers to use the website
of the Supreme Judicial Council, and the gratifications achieved as a result of its use.
This study sought to achieve a number of goals, including:
1. Monitoring the patterns of lawyers’ use of the website of the Supreme Judicial Council.
2. Determining the forms that lawyers use to interact on the website of the Supreme
Judicial Council.
This study is a descriptive in kind as the researcher relied on the ‘survey method’ in
its study of the external audience (lawyers) using the questionnaire and scale toolThe questionnaire was distributed among a deliberately chosen sample, consisting of
(160) lawyers who used the website of

The current research aims at identifying Mass Media Communications Misdirecting in Broadcasting Information made by media. The researcher headed for the Iraqi Center of Media Liberty, one of non-governmental civil society organizations, that this center has multiple activities in the field of media and is far away from the effects imposed by the media institutions on employees with respect to the adoption of the institution policy, its agenda, and the trends financing it. The current research aims at identifying Mass Media Communications Misdirecting in Broadcasting Information made by media. The researcher headed for the Iraqi Center of Media Liberty, one of non-governmental civil society organizations, that this center has multipl

   E-commerce is the most important result of information technology in this day and age, has resulted in the use of commercial transactions to changes in economic, social, and psychological, and produced a new type of shopping, jobs, and create new job opportunities, and changed the traditional work environment. The challenge currently facing economic units is how to transfer this technology and its integration within the community, especially after the massive developments that have occurred in the areas of commercial and congested markets units, the economic and the products and services the many and varied and intensified competition among these units to achieve a profit, leading to the emergence of e-commerce as on

irrigation use at many stations along the Euphrates River inside the Iraqi lands and to try to correlate the results with the satellite image analyses for the purpose of making a colored model for the Euphrates that can be used to predict the quality classifications of the river for irrigation use at any point along the river. The Bhargava method was used to calculate the water quality index for irrigation use at sixteen stations along the river from its entrance to the Iraqi land at Al-Qaim in Anbar governorate to its union with the Tigris River at Qurna in Basrah governorate. Coordinates of the sixteen stations of the Euphrates River were projected at the mosaic of Iraq satellite image which was taken from LANDSAT satellite for bands 1, 2