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 current article focuses on studying the social organization reality of the Iraqi society; it aims to construct an Iraqi organized personality that believe in the principles of Islamic religion by making use of the sociology thoughts in explaining the strength of social organization, and the causes of social deviance in attempt of decreasing the deviance and strengthening the cohesion of Iraqi character.

The researchers put forward some questions: to what extent the western theoretical pattern can succeed in explaining the social organization of the Iraqi society? What is the more appropriate western theory for diagnosing the cohesion and deviance of the society? What is the s

Abstract

                 The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice,

The aim of this research is to collect the semantically restricted vocabulary from linguistic vocabulary and make it regular in one wire with an in-depth study. This study is important in detecting the exact meanings of the language. On the genre, as shown in this research, and our purpose to reveal this phenomenon, where it shows the accuracy of Arabic in denoting the meanings, the research has overturned more than sixty-seven words we extracted from the stomachs of the glossaries and books of language, and God ask safety intent and payment of opinion.

The Collapse of the Dreams in Ayad Akhtar’s Disgraced (2012) is a study that examines the theme of shattered dreams within the context of the play. Focusing on the protagonist Amir Kapoor, a successful Pakistani-American lawyer, and his journey from assimilation to self-discovery. This study explores the consequences of denying one's cultural heritage and the disintegration of personal aspirations. Through a close analysis of Amir's interactions with his wife, friends, and colleagues. This research investigates the underlying factors that contribute to the collapse of dreams and the unraveling of identity. By employing literary analysis and cultural criticism, the research sheds light on the complexities of cultural assimilation, racial i

Art education is one among the fundamental subjects for elementary school students, because it contributes to assembling learners’ personalities and developing their technical skills. For this reason, this research comes, which aims to understand the effect of the task groups’ strategy in developing the performance of elementary school students in art education. to realize the goal of the research, the researcher put the subsequent hypotheses:
-There is not any statistically significant difference at the amount (5%) between the typical many students between the experimental group that studied consistent with the strategy of task groups and therefore the control group that studied in keeping with the same old method that they obt

In this paper we study the selection of cognitive elements and criteria of the inflectional structure of the Russian and Arabic languages in the process of speech communication. Phonetic-physiological principle is the main parameter by which the elements and criteria of cognitive activity in the presented study are distinguished. On the basis of the above mentioned parameter, we select the investigated criteria and elements. The first criterion is semantic, reflects the accordance of the elements of thinking to sound combinations in the studied languages, and allows us to distinguish the second criterion – morphonological. The second criterion depends on the phonetic changes of these combinations occurring in the process of speech activit

Praise be to God, we praise Him, we seek His help, we seek His forgiveness, and we seek refuge in God from the evils of ourselves and our bad deeds. . The marriage contract, like other contracts, gives rise to reciprocal rights and duties that bind both the husband and the wife, pursuant to the principle of balance, equivalence, and the equality of the parties to the contract on which every contract is based. . That is, women have rights over men similar to what men have over women, or that the basis for estimating these rights and duties is custom based on the nature of both men and women. The Iraqi Personal Status Law stipulates all the financial rights that the wife is entitled to from her husband: namely, the dowry and alimony. As fo

And after:

There are many aspects of inference in the Holy Qur’an, whether it is evidence, evidence, argument, authority, or proof.
These expressions or expressions are close in meaning to each other in appearance, but the Qur’an used them all in their exact place, so every word in the Qur’an has its own use that was set for it, and no other word can replace it even if it is close in meaning to it. And these aspects that the Qur’an mentioned as evidence for the aspects of inference in it may come to be mental, textual, or tactile evidence.
The Qur’an exalted the importance of evidence and proof in its religion, and entrusted it with confirming and rejecting the plaintiff’s claim, regardless of its subject matter

This study aims to assess the removal efficiency andestablish the BOD5 and COD statisticalcorrelation of the sewage flowing in Al-Diwaniyah wastewater treatment plant in Iraq during the study period (2005-2016). The strength of the influent wastewater entering the plant varied from medium to high in strength. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. To improve the performance of this plant, regression equations for BOD5 and COD removal percentages were suggested which can be used to facilitate evaluation of liquid waste and optimal control process. The equations