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 the accounting information system works to reduce the cases of fraud and error that the accounting information is exposed to.
Disabled people are among the most important groups that need attention, care, and financial and moral care. They cannot fulfill the requirement of life normally without care from a person to meet their special needs. The disability is either mental or physical. The Iraqi government has paid attention to this category by adopting a law for this category, represented by Law No. (38) for the year (2013), which keeps their rights and duties in Iraqi society by establishing institution of persons with disabilities and special needs of the Ministry of Labor and Social Affairs to create a modern society politically, socially, culturally or economically. In view of the importance of this group in society, the media reinforces the communit
... Show Morekindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t
... Show MoreIn this research, the focus was placed on estimating the parameters of the Hypoexponential distribution function using the maximum likelihood method and genetic algorithm. More than one standard, including MSE, has been adopted for comparison by Using the simulation method
The rapid reality of events in the information era, and the enormous pressure of forces market, competition, permanent movement of the markets and consumers and the large development unprecedented of technology in all areas make a lot of organizations find it difficult to keep up with this rapid developments .Here was the role of strategic vigilance closer organization to their environment ,and play an active role in providing the necessary information to make decisions and insurance companies are not far from those changes .On this basis the researcher offered studied(Over the awareness of managers of insurance companies for strategic vigilance).Choosing sample of 35 managers in the National Insurance Company to test th
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This study was carried out at the Dept. Hortic. and Land.Gard., Coll. Agric. Eng.Sci., University of Baghdad during fall season of 2019-2020, in order to evaluate the effect of nutrient solution type under hydroponic system (NFT) on growth, yield and quality of broccoli Brassica oleracea var.italica. Two experiments were carried out which were the standard solution experiment (Cooper) and the alternative solution experiment (ABEER) prepared from fertilizers. Results revealed that the type of solution used in the hydroponics system had non significant effect on the leaves content of N,K, Mg, Fe, Cu, B, Chlorophyll, leaves number, root length, weight of the main heads, number of side heads were not significantly affected. 13nt, refl
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(5)
(3)
The aim of this research is to construct an educational program in light of the theory of behavioral cognitive and its impact on the development of the efficient response to students affected by crises (centers of your right to education). To achieve the objectives of the research, two scales were developed by the researcher in addition to two equivalent hypotheses were formulated. The scale contains (26) items divided into five fields; for its validity and reliability were derived based on the measure of efficient response, an educational program based on the theory of behavioral cognition. The test and the educational program were applied to a sample of (60) students from the centers of your right to education, divided into experimenta
... Show MoreDue to the popularity of radar, receivers often “hear” a great number of other transmitters in
addition to their own return merely in noise. The dealing with the problem of identifying and/or
separating a sum of tens of such pulse trains from a number of different sources are often received on
the one communication channel. It is then of interest to identify which pulses are from which source,
based on the assumption that the different sources have different characteristics. This search deals with a
graphical user interface (GUI) to generate the radar pulse in order to use the required radar signal in any
specified location.
(1)
The husband’s discipline of his wife is a right prescribed by the Sharia, but it is conditioned discipline with conditions that make this discipline intended to preserve the family institution from disintegration and scattering, so the Islamic Sharia entrusted the husband, the guardian of the family, with the task of disciplining the disobedient and disobedient wife and deviating from the family’s values and constants of mutual respect and obedience in what is good. And a sense of responsibility. This discipline goes through three sequential stages, starting with exhortation and dialogue, passing through abandonment in the beds, and ending with beating. As for the sermon, it is a quiet dialogue followed by a threat of abandonme
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This research aims to identify the availability of the elements of the concept of citizenship, to identify the distribution ratios of the outputs of the musical skills curriculum at the levels of educational goals associated with the elements of the concept of citizenship in the guides of teachers of musical skills for grades (12-1) in the Sultanate of Oman. A content analysis card was designed to include the teacher’s guides of musical skills for grades (12-1), which included the outputs, according to the grades with the identification of the elements of citizenship (identity, belonging, rights, participation). The results of the research revealed that the percentage of inclusion of citizenship values
... Show MoreObjective: This research was carried out in rats in a special place of the laboratory of histopathological diseases in the period 6/9/2018 until 23/11/2018, this study to detect effect of the addition of the alcohol extract of ginger in the reduction of fat in liver tissue of rats. Method: Eight groups and replicates for each group. The groups were homogenous in weights and were placed in 13 cages. Each group consisted of 10 rat and at 5 fares each. In the first treatment, rat were fed on regular feeding without adding and feeding rats in the second treatment sessions add to it the alcoholic extract of ginger in Turkey 150 mg/kg. The third group is the same as the normal food after adding the alcohol extract of ginger at a concentration of
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