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: Reflection optical fibre Humidity sensor is presented in this work, which is based on no core fibre prepared by splicing a segment of no core fibre (NCF) at different lengths 1-6 cm with fixed diameter 125 µm and a single mode fibre (SMF). The range of humidity inside the chamber is controlled from 30% to 90% RH at temperature ~ 30 °С. The experimental result shows that the resonant wavelength dip shift decreases linearly with an increment of RH% and the sensitivity of the sensor increased linearly with an increasing in the length of NCF. However, a high sensitivity 716.07pm/RH% is obtained at length 5cm with good stability and reputability.  Furthermore, the sensor is shif

 Verbs in German and Arabic are of two types: active and passive. Passive voice  is a grammatical voice construction that is found in many languages.  Out of grammatical perspective, each main verb has a form in the active and one in the passive known as a "genus verbi" (type of verb). In passive voice, both in German and in Arabic, the focus is on the action itself or on the result of the action; often the perpetrator is not mentioned. In German, to conjugate verbs in the passive voice, you must know the forms of werden (to become). German uses werden  + the past participle and states it at the end of a sentence. In Arabic,

Pre-eclampsia is the most common medical complication of pregnancy associated with increased maternal and infant mortality and morbidity. Its exact etiology is not known, although several evidences indicate that various elements might play an important role in pre-eclampsia. This study was carried out to analyze and to compare the concentration of calcium, in mild pre-eclampsia and in normal pregnant women , and to determine the effect of oral supplementation with calcium on mild pre-eclampsia  , and whether this effect is related to the change in the level of serum calcium. Forty- five women  in the third trimester of pregnancy were selected to participate in this study and divided  into: fifteen apparently healthy, normo

Background : It has been suggested that pretreatment with a statin agent prior to
myocardial infarction limits myocardial
creatine kinase release, and thus may act to
limit myocardial infarct size in humans.
Objective : To examine the effect of very
early statin initiation for acute myocardial
infarction (AMI), to the extent of
myonecrosis as manifested by peak serum
creatine kinase levels.
Methods : Patients with AMI admitted to AlKindy teaching hospital cardiac care unit
from 1st February 2007 to 28th February
2008, who fulfilled the inclusion criteria
cited in the present study, were randomly
assigned into two study groups. The statin
group patients have received a single oral
dose of 40 mg

The current research aims to describe the level of responsiveness and awareness of the officials of the General Company for Construction Industries to the indicators of the blue market strategy of (1. reduction 2. exclusion 3. increase 4. innovation) and the degree of prioritization according to their importance as well as the differences in the responses of the sample investigated according to the personal variables. As a main tool in the collection of data from the sample, which consisted of(34) officers (Associate, Manager, Section Manager, Division Officer) in the company being investigated, and computed mean, standard deviations, percentage weights,and test (x² )  based on the SPSS. The research reached the following

Neuro-ophthalmic disorders are often documented individually for each illness, with little data available on their overall incidence and pattern. The overall incidence of neuro-ophthalmic illnesses in Iraq is still not recorded. This study aimed to evaluate the clinical, demographic, and etiological features of patients seeking consultation at an Iraqi neuro-ophthalmology clinic. A prospective cross-sectional observational research was conducted at the Janna Ophthalmic Center in Baghdad, Iraq. The center serves a diverse patient population from various governorates. All newly diagnosed patients with neuro-ophthalmic disorders who visited the neuro-ophthalmological clinic, regardless of gender or age group, were included. The neuro-ophthalmo

The present paper deals with experimental investigation of the performance of air cooled split air conditioner, with evaporative water mist pre cooling to increase the cooling capacity and reduce the consumption power under hot and dry climate. This investigation considers how the performance can be enhanced by using water mist to pre-cool ambient air entering the condensers by adiabatic cooling process which depends on the ambient air wet bulb temperature; as well the condensing temperature and condensing pressure will be decreased accordingly. So the cooling capacity would be increased and consumption power would be decreased, consequently the energy ratio, EER would be improved. The performance of air cooled air conditioner with water