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

لا يستطيع كل كائن حي أو كيان اجتماعي أداء دوره الذي يفترض أن يقوم به ما لم يمتلك الوسائل الكافية والضرورية لأداء ذلك الدور قال سبحانه وتعالى ((قال ربنا الذي أعطى كل شيء خلقه ثم هدى – طه 50)).

والنشاط الاقتصادي كجزء من الكيان الكلي للمجتمع لا يختلف عن هذه القاعدة، إذ عندما يراد من النظام الاقتصادي أداء دور فاعل فلا غنى له عن الوسائل التي تمكنه من أداء دوره المنشود. للنظام الاقتصادي مجمو

      That art and poetic creativity is not associated with a certain time and place and that artistic inspiration is a gift from God loved to a group of individuals so that their experiences be simulated speaking to the insides of the human self and that the creativity of the artist poet lies in the purpose of what is familiar and accepted and mocked for this purpose to

Praise be to God, who started his book with the praise of himself and prayers and peace be upon those who do not have a prophet after him and his family and companions and those who followed them with charity until the Day of Judgment. Either:
      The research examines the meanings of the formulas of the increased verbs that were mentioned in Surat Al-Baqara, at the imam of the imams of the Islamic nation, namely, Al-Fakhri Al-Razi (d. 606 AH), may God Almighty have mercy on him. With the imams of Quranic scholars.

      جاء التقويم  ليكون مكملا للعمليات التعليمية يساعد على الوقوف على نتائجها وسبل النهوض بها والوقوف على المعوقات التي تقف امام مسيرتها وقد عنيت عمليات التقويم باهتمام كبير من قبل القائمين على العمليات التعليمية اذ عقدت العديد من المؤتمرات والندوات واجريت العديد من الدراسات عالميا ومحليا من اجل الوقوف على هذه العملية المهمة الداعمة للتعليم والنهوض بمستويات المتعلمين ، ومن بي

Anhdralazuri of Yazour a village Ramle Palestine, from a religious family of Abu Mohammed Yazouri arrived in Egypt in the year (439 AH / 1036 AD), and was aimed from behind, returned him to his previous position to assume spend Ramle, Fasttaa a senior statesmen to provide Abu Muhammad Yazouri L. Caliph assuming start, Vtm him so, raising its standing and became MetwallyDiwan or caliph, in the year (441 AH / 1049 AD) was assigned the Chief Justice did not stop at that, but the era of his post of the ministry a year (442 AH / 1051 AD), having proven merit in every Matulah, The minister Yazouri of the powerful minister aspiring and employers pens won several titles did not collect it for one by the judiciary, advocacy and ministry granted C

Deconstruction theory is a theory that appeared After construction theory, and it tends, through some key principles, to reach the purposive and the main meaning of the text by the means of different perspectives. In other words, deconstruction is a critical literary theory and a contemporary philosophical approach that work together to reach exact concept of the text, and this is achieved through reading and analyzing the text. Therefore, deconstruction has specified some principles so as to reach the exact meaning of the text through these different principles.

پێشەكی:

تیۆری هەڵوەشاندنەوە تیۆرێكە پاش بوونیادگەری سەریهەڵداوە و دەیەوێت لەڕ

The adoption of the concept of preventive war in any country especially in a country like the United States result in a lot of serious consequences, so that pre-emptive military action may alter certain regional arrangements based on the basis of political and security balance, and reduce the incidence of tensions that may worsen a sudden during the application of preventive war, so the concept is applicable to be a risk much more when you face the reality and that because the issues more importantly, it should prepare a detailed and careful study of the post –stage of the use of preventive military action and this requires realy no papers insist or documents discuss this but accurate this field study of the situation thereafter.

The goal of current research to identify the implications of intellectual and psychological drawings of women in prison in Sulaimaniya province through her paint and collected through cooperation with the creativity of the development organization of women in Sulaimaniya, consisted search of five chapters, the first chapter contains the goals of the research and its problem and its significance in addition to its limits and determine the terminology, while the second chapter included the theoretical framework and the literature on the subject of the search, and in the third quarter where he explained the researchers research methodology and procedures, either in the fourth quarter may offer researchers graphics prisoners and then read th