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

Purpose – The Cloud computing (CC) and its services have enabled the information centers of organizations to adapt their informatic and technological infrastructure and making it more appropriate to develop flexible information systems in the light of responding to the informational and knowledge needs of their users. In this context, cloud-data governance has become more complex and dynamic, requiring an in-depth understanding of the data management strategy at these centers in terms of: organizational structure and regulations, people, technology, process, roles and responsibilities. Therefore, our paper discusses these dimensions as challenges that facing information centers in according to their data governance and the impa

                   Seek Iraqi insurance companies to face the global changes today that may affect the overall performance of the company, it must find an effective means of providing everything you need company information, and by increasing attention to administrative operations in general, especially the marketing process, which from its core focus on activities related to elements of the marketing mix, as the success of any company in achieving the planned objectives, linked to its ability to make sound decisions in the context of the above elements, for the latter of great importance, especially if based on facts and indicators obtained from th

ديمقراطية الاحزاب واحزاب الديمقراطية (دراسة لحالة العراق بعد عام 2003)

When the Italian fascist party leaded & access to the top of regime, it took Benito
Mussolini as a post of Italian prime minister on 1922, that lead to rise the voices which need
to find colonies of Italy, like other colonial countries, especially that of its colonies in Libya,
Eritrea and Somalia were not achieved its ambitions, was to be the occupation of Ethiopia to
revive her dreams to exert control over the Red sea and the Mediterranean and the
establishment of a vast empire satisfy colonial ambitions.
the Italian invasion of Ethiopia gained particularly important, what led to the
disruption of the balance of political forces is not at the level of local powers in the region,
but at the level of the exten

واجهت السياسة الخارجية الروسية لمرحلة مابعد الحرب الباردة معضلات في ظل المعطيات الدولية والاقليمية المتمثلة في تفكك الاتحاد السوفيتي، وتشكل نسق النظام الدولي الجديد الاحادي القطبية بزعامة الولايات المتحدة الامريكية، لذا فقد انقسمت دائرة صنع القرار السياسي الخارجي الروسي حول طبيعة السياسة الخارجية الواجب اتباعها والتي من المفترض ان تحقق الاهداف الروسية، لاسيما ان اهداف السياسة الخارجية الروسية قد تحدد

Abstract: The issue of rebuilding the strategiccapacity of Iraq after the occupation and the US invasion in 2003 has been oneof the most contentious issues of debate and debate. It raises a number ofpolitical, social, economic, military and security problems. We say politicalprimarily because the climate and political conditions play a large and activerole along with other factors complementary to them. The important questionthat arises here is: How can the ruling political blocs move to the stage ofreconstruction without reservations? In order to answer this question, wedivided the study into three main axes. The first deals with the concept ofpower and its types. The second axis deals with the relationship betweenstrategic capa

يقدِّم هذا الكتاب دراسةً موسَّعة عن المسار الدبلوماسي والسياسي لأحمد عصمت عبد المجيد، أحد أبرز الفاعلين في تشكيل النظامين المصري والعربي المعاصِرَيْن خلال النصف الثاني من القرن العشرين، من خلال تتبُّع مسيرته منذ النشأة والتكوين العلمي في الإسكندرية وفرنسا، مرورًا بتدرّجه في السلك الدبلوماسي المصري، وصولًا إلى تولّيه منصب الأمين العام لجامعة الدول العربية بين عامي 1991 و2001. ولا يكتفي الكتاب بسرد السيرة الذا

Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The