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 shed light on the internet and how to employ them and to take advantage of applications in scientific research among faculty members, from a survey the opinions of professors at the University of Alanbar and Almustansiriah, to see the reality of use of the Internet and ways to invest in the service of scientific research.
The follow descriptive analysis approach , which is appropriate to the nature of this study concerned with exploring the views on the uses of the Internet. The study reached the field the following results:
1- There are(60) % of respondents use the Internet on an ongoing basis to see new information and keep pace with scientific developments in the field of specialty and the average use of the

Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

Nowadays, many new technologies developed in a lot of countries. These technologies are promising in many areas such as environmental monitoring, precision agriculture as well as in animal production. The purpose of this study was to define a better understanding of how new and advanced technologies affect the agriculture and livestock sector alike. Although agriculture and animal husbandry are among the most important sectors, advanced equipment and information technology cannot be used adequately. This situation leads to low production efficiency. It is also known that there can be a significant difference in temperature between the position of the climate control sensor (room temperature) and the area occupied by the animal. This study e

The haplotype association analysis has been proposed to capture the collective behavior of sets of variants by testing the association of each set instead of individual variants with the disease.Such an analysis typically involves a list of unphased multiple-locus genotypes with potentially sparse frequencies in cases and controls.It starts with inferring haplotypes from genotypes followed by a haplotype co-classification and marginal screening for disease-associated haplotypes.Unfortunately,phasing uncertainty may have a strong effects on the haplotype co-classification and therefore on the accuracy of predicting risk haplotypes.Here,to address the issue,we propose an alternative approach:In Stage 1,we select potential risk genotypes inste

The current study was conducted to demonstrate the effects of air pollution on different biochemical parameters inCitrus aurantium plant and calculation the Air Pollution Tolerance Index (APTI). Five sites were selected tocollect plant leaves, four of them within the city of Baghdad, namely Al-Jadriya, Al-Andlous, Al-Doura and closeto the private generators to represent the urban areas and Abu Ghraib site to represent the rural area. Seasonalsamples were collected for the period from October 2016 to June 2017. Eleven biochemical parameters totalchlorophyll, ascorbic acid, leaf extract pH, relative water content, total nitrogen, total protein content, total sugarcontent, proline, electrical conductivity, cadmium and lead. The results of Citr

Background: The emergence of vaping as a popular alternative to traditional smoking has raised concerns regarding its potential impact on oral health. specifically affects the oral health of dental students, who are not only consumers of these products but also future practitioners tasked with educating patients on oral hygiene and health risks. purpose: This study investigated the dental and oral health impact of VAPE among male dental students. Methods: A self-administered questionnaire comprising 20 questions was meticulously designed to gather relevant data about their VAPE use and its implications on dental and oral health. Results: 43% of participants reported using VAPE, predominantly employing salt nicotine (48.8%) over free

Multi-carrier direct sequence code division multiple access (MC-DS-CDMA) has emerged recently as a promising candidate for the next generation broadband mobile networks. Multipath fading channels have a severe effect on the performance of wireless communication systems even those systems that exhibit efficient bandwidth, like orthogonal frequency division multiplexing (OFDM) and MC-DS-CDMA; there is always a need for developments in the realisation of these systems as well as efficient channel estimation and equalisation methods to enable these systems to reach their maximum performance. A novel MC-DS-CDMA transceiver based on the Radon-based OFDM, which was recently proposed as a new technique in the realisation of OFDM systems, will be us