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

Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

Enrollment in kindergarten child accomplishes many positive aspects, that’s what Im sure a lot of modern educational trends in child education preschool in the importance of exposing children to a variety of sensory stimuli that contribute to impart a range of sound concepts.

Current research aims to know:

1.the level of sensory perception in the first primary grade students a sample search.

2.differences in perception of elementary first-graders with variable gender male, female))   3.differences in perception of the first primary grade students attending and not attending kindergarten in accordance with variable attendance (attending, not attending).

school students (first grade) from attendi

Background:Ovulation constitutes a central event in ovarian physiology, and ovulatory dysfunction which is a relevant cause of female infertility. Mammalian ovulation is comparable to aninflammatory reaction since many of the molecules responsible for inducing the inflammatorycascade including PGs, leukotrienes and various cytokines have been describedin the ovary.
Objectives:This study was designed to compare between the effects of some NSAIDs(aspirin,diclofenac sodium and meloxicam)on the ovulatory process and the reproductive tract of female mice.
Materials and methods:Twenty four female mice were subdivided into 4groups (6 animals/group).The first received distilled water serve as control group, the second receivedaspirin (7.5

     This research raises the issue of the obligation to ensure safety as the most important obligation of tourism and travel companies in the organized trip contract، which is why a tourist chooses this type of trip، If the tourist aims for entertainment and pleasure، he seeks to be sponsored by the organized company to ensure his safe and healthy return home without any damage ، particularly physical damage  ، Although this commitment is important، it has not received the attention of the Iraqi legislator، so this research is based on an analytical  comparative based on Egyptian and French law as well as English law  ، The legislative experience of these States، as well as the views of the op

Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t

The idea of ​​digital legacy is a very modern issue in the legal reality, as it did not appear until this decade, and the signs of its emergence in America are originating from Iraq by an American soldier who was killed in Iraq. The legal position of the accounts and pages and the content of the accounts and personal pages left by the human being after his death, and can it be passed on after him to the heirs or not? It is the general successor who deserves this digital stuff.

         When reviewing the position of comparative laws of American, English, French, Iraqi and Islamic jurisprudence, we find that the essence of the problem raised by the issue of digital heritage is the collis

     Few people are familiar with the company 's internal information, through the job center they hold at that company, or perhaps through relationships with people familiar with it.

    If the sale or purchase of shares is based on that information, which was the reason for the insider's job or his relations with those familiar with it, which would lead to the collection of profits at the expense of people who do not have access to that information, all of which would violate justice in the financial market. The lack of access to that information was not due to the lack of effort by him to know the extent of this information on the prices of stocks, or lack of experience in the finan

Background: Lipids seem to have a direct influence in women breast cancer (BC) or dyslipidemia may be a consequence of this cancer.

Objective: the aim of this study is to define serum levels of lipid profile in women with breast cancer (BC) and to compare that with fibroadenoma benign breast tumor. Also, to assess the role of serum CA 15-3 in early diagnosis of breast cancer (BC).   
Patients and Methods: This case study was carried out at Biochemistry Department, College of Medicine, University of Baghdad, during the period from February 2017 to November 2017. It included 38 Iraqi women diagnosed with primary breast cancer (BC, Group-I) and 25 women with Fibroadenom