The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

Research on sustainable design in Iraqi craft industries and ways to develop them is essential to preserving the cultural heritage and authenticity of these industries while promoting environmentally sustainable practices. Lack of access to modern technologies, knowledge and resources may hinder the growth of these industries and their ability to compete in the global market. The research problem revolves around finding ways to develop sustainable design in the Iraqi craft industries. The expected outcomes of this research include a clear definition of sustainable design, understanding the history of sustainable design in the craft industry, identifying different types of craft industries in Iraq, exploring the basic concepts of sustaina

Secure storage of confidential medical information is critical to healthcare organizations seeking to protect patient's privacy and comply with regulatory requirements. This paper presents a new scheme for secure storage of medical data using Chaskey cryptography and blockchain technology. The system uses Chaskey encryption to ensure integrity and confidentiality of medical data, blockchain technology to provide a scalable and decentralized storage solution. The system also uses Bflow segmentation and vertical segmentation technologies to enhance scalability and manage the stored data. In addition, the system uses smart contracts to enforce access control policies and other security measures. The description of the system detailing and p

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

The study aims to develop the awareness of the criteria for judging electronic educational materials among students of educational qualification at Dhofar University over spreading the Corona pandemic through a program based on mini-educational units. The study was applied to (18) students studying Teaching diploma at Dhofar University for the academic year 2020-2021, and their number. They were chosen intentionally. The study resulted in reaching a list of criteria for judging electronic educational materials, roughly (18) criteria in the selection themes and (15) criteria in the use theme. The level of awareness of the sample members with the criteria for selecting and using electronic educational materials and the effectiveness of the

Education represents a different their areas, especially after the educational cornerstone of Staff of the community in which young person’s that can stand up and shared the overall development process.

            In order for education to be effective in the community, there is a need to develop to cope with the process development of civilization and modern technology. And for that to be achieved the goal of current research to stand on the advancement of the educational process through Knowledge of educational strategies that had previously requirements put forward for the development of educational process as well as through Knowledge of the mo

Background: Lead-acid battery workers are at higher risk for systemic diseases as well as oral diseases like dental caries. The aim of this study was to assess selected salivary antioxidants and their relation with dental caries among lead acid battery factory workers in comparison with non-exposed group. Materials and methods: The sample consisted of 35 subjects aged 35-45 year-old who worked in Babylon lead acid battery factory in Baghdad city and matching group that not exposed to lead were selected as a control. Dental caries severity was recorded by using DMFS index, stimulated salivary samples were collected and analyzed for the measurement of salivary antioxidants (uric acid, total protein, catalase and glutathione peroxidase enzymes

The talk about the relationship between the media and industrialists can be the core of a bigger and deeper subject which is the role of these means in increasing sales : First, increasing the customer’s awareness of the importance of goods and the result of the promotion of products. Secondly, increasing investments which do require continuous studies and deep research in order to understand the constantly changing market conditions, and the public’s taste. In this research, we try to find out how industrialists see the role of media in the promotion of products in Iraq today, and how it develops in the future.

There was a reluctance of the industrialists to advertise in the local media, also industrialists see the role of t

The primary objective of the present  research is to diagnose the most mportant imensions of quality of work life in a sample of individuals working in the Northern Gas Filling Company in Nynawa. The study sample consisted of 140 employees of the Northern Region Filling Company in even ,Through a questionnaire prepared for this purpose. The study concluded that there are five main factors that are considered to be measure of the quality of working life and are based on their importance: Empowerment, organizational health, internal work environment, motivation, development and training of workers. The study recommended that the organization should payattentio