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

The research aims to identify the level of educational supervisors' practices of their supervisory duties according to the requirements of comprehensive quality from the viewpoint of teachers in Oman. Moreover, identify the differences between the responses of the sample about these practices, which are attributed to gender, and years of experience. Thus, a questionnaire was administered to teachers, consisting of (48) items distributed on (5) main fields related to the educational supervisor's practices. The sample consisted of (220) teachers who were randomly chosen from the schools in Dhofar region. Data were analyzed using means, standard divisions, T-test, and One Way ANOVA. The research concluded that the level of educational super

Water/oil emulsion is considered as the most refractory mixture to separate because of the interference of the two immiscible liquids, water and oil. This research presents a study of dewatering of water / kerosene emulsion using hydrocyclone. The effects of factors such as: feed flow rate (3, 5, 7, 9, and 11 L/min), inlet water concentration of the emulsion (5%, 7.5%, 10%, 12.5%, and 15% by volume), and split ratio (0.1, 0.3, 0.5, 0.7, and 0.9) on the separation efficiency and pressure drop were studied. Dimensional analysis using Pi theorem was applied for the first time to model the hydrocyclone based on the experimental data. It was shown that the maximum separation efficiency; at split ratio 0.1, was 94.3% at 10% co

      The Khor Mor gas-condensate processing plant in Iraq is currently facing operational challenges due to foaming issues in the sweetening tower caused by high-soluble hydrocarbon liquids entering the tower. The root cause of the problem could be liquid carry-over as the separation vessels within the plant fail to remove liquid droplets from the gas phase. This study employs Aspen HYSYS v.11 software to investigate the performance of the industrial three-phase horizontal separator, Bravo #2, located upstream of the Khor Mor sweetening tower, under both current and future operational conditions. The simulation results, regarding the size distribution of liquid droplets in the gas product and the efficiency gas/liquid separation, r

Objective: This study aims to examine how implementing Extensible Business Reporting Language (XBRL) enhances the efficiency and quality of environmental audits and sustainability reporting in eco-friendly universities. Aligned with Sustainable Development Goal 12 (Responsible Consumption and Production), the study emphasizes promoting transparency and precision in sustainability reporting to encourage responsible management of resources within academic institutions.   Theoretical Framework: The importance of our study is evident in the importance of accurate and transparent reports in the development of environmental performance with theories of sustainable reporting and environmental auditing. One of the most important digital

Background: Depression, a state of low mood and aversion to activity, can affect people's thoughts, behavior, tendencies, feelings, and sense of well-being. It can either be short-term or long-term, depending on the severity of the person's condition. Risk factors include personal or family history of depression, major life changes, trauma, stress, certain physical illnesses, and medications.

Objective: This study investigates the prevalence of depression among medical students at the University of Baghdad, college of medicine in Iraq, and the association between some variables and depression.

Subjects and Methods: A cross-sectional study design with a convenience sampling method was conducted.