This research dealt with shedding light on the nature of material misrepresentations, in addition to knowing the extent to which the quality of accounting information systems contributes to reducing material misrepresentations On the theoretical side, a number of sources were relied upon in dealing with the research problem and presentation of the topic, while in the practical side, it was relied on the questionnaire form, where the research sample was (accountants and auditors), where 50 forms were distributed and 50 were received, and the data was analyzed and hypotheses tested through the program Statistical spss to show the relationship between the variables. The research reached a number of conclusions, the most important of which is t

Abstract

The Classical Normal Linear Regression Model Based on Several hypotheses, one of them is Heteroscedasticity as it is known that the wing of least squares method (OLS), under the existence of these two problems make the estimators, lose their desirable properties, in addition the statistical inference becomes unaccepted table. According that we put tow alternative,  the first one is  (Generalized Least Square) Which is denoted by (GLS), and the second alternative is to (Robust covariance matrix estimation) the estimated parameters method(OLS), and that the way (GLS) method neat and certified, if the capabilities (Efficient) and the statistical inference Thread on the basis of an acceptable

Many important archaeological sites in Iraq still need to be preserved. Some of these sites were subjected to destruction and negligence. So, exploring these sites represents a priority for its protection. A 2D Electrical Resistivity Imaging (ERI) as a non-invasive geophysical survey method was implemented at a part of the Borsippa archaeological site near Babylon to search for the subsurface archaeological artefacts/structures. Electrical resistivity measurements were carried out using a Dipole-Dipole array. Steps were taken to process and filter using Horizontal profiles, forward modelling, and 2D inverse models to analyze the resistivity measurements. The ERI inversion results show that the superficial conductive zone produced va

The present study aimed at identifying the effectiveness of Macaton method in improving some sensory and cognitive skills in autistic children. In order to achieve the aims of the study, the researcher used the experimental method. The present study sample was (10) children whose ages ranged between (7-10) years and were diagnosed medically with autism disorder. The researcher randomly selected the sample and divided it into two groups: the first group consisted of (5) children representing the experimental group, and (5) children representing the control group after extracting the equivalence between the two groups in terms of age, intelligence, economic and social level and the degree of communication. The program was implemented for t

The study aimed to recommend a new spectrophotometric-kinetic method for determination of carbamazepine (CABZ) in its pure form and pharmaceutical forms. The proposed procedure based on the coupling of CABZ with diazotized sulfanilic acid in basic medium to yield a colored azo dye. Factors affecting the reaction yield were studied and the conditions were optimized. The colored product was followed spectrophotometrically via monitoring its absorbance at 396 nm. Under the optimized conditions, two method (the initial rate and fixed time (10 minute)) were applied for constructing the calibration graphs. The graphs were linear in concentration ranges 2.0 to 18.0 µg.mL^-1 for both methods. The proposed was applied successfully in

We study the physics of flow due to the interaction between a viscous dipole and boundaries that permit slip. This includes partial and free slip, and interactions near corners. The problem is investigated by using a two relaxation time lattice Boltzmann equation with moment-based boundary conditions. Navier-slip conditions, which involve gradients of the velocity, are formulated and applied locally. The implementation of free-slip conditions with the moment-based approach is discussed. Collision angles of 0°, 30°, and 45° are investigated. Stable simulations are shown for Reynolds numbers between 625 and 10 000 and various slip lengths. Vorticity generation on the wall is shown to be affected by slip length, angle of incidence,

The green method was chosen for the preparation of nano iron oxide due to its simplicity, ease of preparation, and purity, compared to other methods. Nano iron oxide was made using a substance that causes precipitation and a coating from the alcoholic extract of orange leaves from Iraq. It was examined structurally and spectrally using several techniques, including X-ray diffraction, Fourier transform infrared spectroscopy, field-emission scanning microscopy (FESEM), energy-dispersive X-ray spectroscopy, and UV-Vis spectroscopy. The diagnosis proved that the nano iron oxide was successfully prepared in a spherical form and with an average size of 71.1 nm. The nano iron oxide particles were tested for their ability to remove crystal

      A simple and highly sensitive cloud point extraction process was suggested for preconcentration of micrograms amount of isoxsuprine hydrochloride (ISX) in pure and pharmaceutical samples. After diazotization coupling of ISX with diazotized sulfadimidine in alkaline medium, the azo-dye product quantitatively extracted into the Triton X-114 rich phase, dissolved in ethanol and determined spectrophotometrically at 490 nm. The suggested reaction was studied with and without extraction and simple comparison between the batch and CPE methods was achieved. Analytical variables including concentrations of reagent, Triton X-114 and base, incubated temperature, and time were carefully studied. Under the selected optimum conditions,

Effect of [Cu/In] ratio on the optical properties of CuInS2 thin films prepared by chemical spray pyrolysis on glass slides at 300oC was studied. The optical characteristics of the prepared thin films have been investigated using UV-VIS spectrophotometer in the wavelength range (300-1100 nm). The films have a direct allow electronic transition with optical energy gap (Eg) decreased from 1.51 eV to 1.30 eV with increasing of [Cu/In] ratio and as well as we notice that films have different behavior when annealed the films in the temperature 100oC (1h,2h), 200oC (1h,2h) for [Cu/In]=1.4 . Also the extinction coefficient (k), refractive index (n) and the real and imaginary dielectric constants (ε1, ε2) have been investigated