Abstract
This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable
... Show MoreThe research included four topics: the definition of Imam al-Bazzazi, his scientific life, his sheikhs, his students, his writings, his death, and selected issues of his weight in the book of prayer. The Imam al-Bazazi is the son of Muhammad ibnShihabibn Yusuf. He is known as al-Khardizi al-Khawarizmi. The author did not adopt the definitions of language and terminology, and rarely mention the legal evidence adopted by the scholars in their opinions, and only to mention the views only, and the author, may God have mercy on him in his book on the sources of m The Prophet (peace and blessings of Allaah be upon him) said: "The Prophet (peace and blessings of Allaah be upon him) And fall down the order, the third issue, which is to leave the
... Show MoreThe economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subj
... Show MoreIslamic banks are distinguished by providing banking activities that are unique in providing them from the rest of the other types of banks, and these activities are a group of banking services provided by the bank to its customers, whether these banking activities are tangible or intangible. At the same time, it is a source of bank profits, as Islamic banks impose a percentage of Islamic Murabaha on those banking activities , However, these banks have developed new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) due to the economic conditions that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives, and a
... Show MoreSensing insole systems are a promising technology for various applications in healthcare and sports. They can provide valuable information about the foot pressure distribution and gait patterns of different individuals. However, designing and implementing such systems poses several challenges, such as sensor selection, calibration, data processing, and interpretation. This paper proposes a sensing insole system that uses force-sensitive resistors (FSRs) to measure the pressure exerted by the foot on different regions of the insole. This system classifies four types of foot deformities: normal, flat, over-pronation, and excessive supination. The classification stage uses the differential values of pressure points as input for a feedforwar
... Show Moreيهتم هذا البحث بتحضير وتشخيص ليكاند ثنائي السن -: [4-(5,5-dimethyl-3-oxocyclohex-1-enylamino)-N-(5-methylisoxazol-3-yl)benzene sulfonamide] [H2L] وذلك من صهر السلفاميثوكسازول مع الدايميدون بدرجة ºC)140 (ُ ولمدة نصف ساعة , حظر معقد الكوبالت مѧن تفاعѧل هѧذا الليكاند مع ايون الكوبالѧت الثنѧائي وبطريقѧة التصѧعيد الا ُ رجѧاعي باسѧتعمال الايثѧانول وسѧطا للتفاعѧل . شѧخص الليكانѧد والمعقѧد المحضر باستعمال الطرائق الطيفية التي اثبتت ان المعقد ذات شكل هندسѧي ر
... Show MoreThis research aims at identifying the commitment of satellite news channels in Arabic to the set of important standards that reflect their credibility in dealing with the media material, and considering that these channels give special importance to events in Iraq, as well as the Arab region and the world, decide to choose them and study them with a problem The research was a question about the level of credibility of Iraqi media. This research is descriptive research, which used the survey method on an objective sample of 245 items, while the questionnaire was used as a data collection tool. Seven channels were selected in Arabic for the study. The three most watched channels were chosen. These channels included the channels of Russia t
... Show MoreUrinary tract infections (UTIs) mean microbial pathogens in the urethra or bladder (lower urinary tract). Important risk factors for recurrent UTI include obstruction of the urinary tract, use of a bladder catheter or a suppressed immune system. This study aims to isolate and identify bacteria from patients with TCC-bladder cancer or patients with a negative cystoscope and estimate antibiotic susceptibility patterns and evaluate some of the virulence factors. From a total of 62 patients with TCC-BC or negative cystoscope, only 35 favorable bacterial growths were obtained, including Escherichia coli (UPEC), a significant bacterial isolate, and Stenotrophomonas maltophilia. The percentage of multi drug-resistance bacteria
... Show MoreThe conventional view to women is still in society due to the male domination on society and the social values. Since women and the costumes and women. Since women is not half the society, but half of its potential energy that is capable of working. Giving her the chance to work according to her efficiency and ability and academic achievement is a justice in the distribution of professions between the sexes without discrimination. Women bear the responsibility of correcting the view created by men.
The importance of this study comes from knowing the most important social limitations of women work in society which effect on many aspects in her life like choosing a career suiting hers and the range of women working in the universit
... Show MoreThe current research aims know:
1.-level application managers secondary schools and junior high for the tasks set by the high school system in Iraq, from the standpoint of teachers.
- statistically significant differences in the extent of the application of secondary school principals and junior high for the tasks set by the high school system from the viewpoint of teachers depending on the variable (sex, specialty, number of years of service).
The researcher used the descriptive analytical method being considered best suited to such studies, for the purpose of achieving the goals of research, the researcher using the questionnai
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