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

Many purposes require communicating audio files between the users using different applications of social media. The security level of these applications is limited; at the same time many audio files are secured and must be accessed by authorized persons only, while, most present works attempt to hide single audio file in certain cover media. In this paper, a new approach of hiding three audio signals with unequal sizes in single color digital image has been proposed using the frequencies transform of this image. In the proposed approach, the Fast Fourier Transform was adopted where each audio signal is embedded in specific region with high frequencies in the frequency spectrum of the cover image to sa

Brain Fingerprinting (BF) is one of the modern technologies that rely on artificial intelligence in the field of criminal evidence law. Brain information can be obtained accurately and reliably in criminal procedures without resorting to complex and multiple procedures or questions. It is not embarrassing for a person or even violates his human dignity, as well as gives immediate and accurate results. BF is considered one of the advanced techniques related to neuroscientific evidence that relies heavily on artificial intelligence, through which it is possible to recognize whether the suspect or criminal has information about the crime or not. This is done through Magnetic Resonance Imaging (EEG) of the brain and examining

The consensus algorithm is the core mechanism of blockchain and is used to ensure data consistency among blockchain nodes. The PBFT consensus algorithm is widely used in alliance chains because it is resistant to Byzantine errors. However, the present PBFT (Practical Byzantine Fault Tolerance) still has issues with master node selection that is random and complicated communication. The IBFT consensus technique, which is enhanced, is proposed in this study and is based on node trust value and BLS (Boneh-Lynn-Shacham) aggregate signature. In IBFT, multi-level indicators are used to calculate the trust value of each node, and some nodes are selected to take part in network consensus as a result of this calculation. The master node is chosen

The necessity of addressing global economic prosperity has garnered significant attention from recent studies and policymakers. This article analyses the effects of the digital economy, business synergies, and trade policies on the economic prosperity of China and India. The study examines the impact of political support on the digital economy, business synergies, trade policies, and global economic prosperity in China and India. The study collects data from prominent economists in India and China using questionnaires. The article utilised the SPSS-AMOS software to analyse the relationship between variables. The results showed that the digital economy, business synergies, and trade policies are positively linked to global economic prosperit

     The typographic accomplishment is the most important means of cognitive communication and carries a message from the sender to the recipient which serves a certain objective functionally, economically and advertisingly.

            The design of typographic accomplishment depends on two different techniques, the first is manual, which depends on the skill, training and individual achievement of the designer and his ability to design and produce typographic accomplishment with manual skill effects. The second one is the contemporary digitization which is represented by computers, programs and printers attached to them. The problem of the current resear

The research addresses the questioning of political loads in a cinematic model from the films of the author (David Abdel Sayed), who has been busy throughout his films in criticizing political power, where he presented protests visions her body the artistic composition of cinematic means of expression through artistic treatments that facilitate the representations of modernity in contemporary cinematic trends, and by this Several contemporary cinematic criticism is an example of a thinker cinematographer who presents his critical thesis on power politics through the composition of the film (material - form - expression). The research consisted of four chapters. The first was a methodological framework that included the research problem o

The research aims to employ one of the most important strategies for recovery from the crisis of the Covid-19 pandemic, which ravaged the economies of the entire world and its various sectors, including the banking sector, through financial technology that is based on digital transformation to achieve financial sustainability and the creation of innovative financial value chains in light of the decline in the banking sector as a result of The negative effects of the Covid-19 pandemic, be guided by the relevant international accounting standards to control the risks associated with financial technology. To recover from the Covid-19 crisis, the research came out with a set of recommendations, most notably financial technology from

Abstract:

                The aim of this research is to highlight the importance of reducing the cost of a flight ticket by using information technology and the Internet, in the process of purchasing tickets for electronic flights, and to shift from the traditional method of purchasing and payment operations to the electronic method, to reduce the financial and non-financial risks associated with the traditional purchase process, as well as saving the cost Time, effort and money for the customer, and the researcher used the deductive approach in linking the variables (Internet of Things technology and reducing the costs of air tickets) wi