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 how to enhance the quality of the human resources, focusing on four dimensions (efficiency, effectiveness, flexibility, and reliability), by adopting an adventure learning method that combines theoretical and applied aspects at the same time, when developing human resources and is applied using information technology, and that Through its dimensions, which are (cooperation, interaction, communication, and understanding), as the research problem indicated a clear deficiency in the cognitive perception of the mechanism of employing adventure learning dimensions in enhancing human resources quality, so the importance of research was to present treatments and proposals to reduce this problem. To achieve

Objectives: To assess the quality of life for adult patients with peptic ulcers in the city of Sulaimani.
Methodology: A descriptive study, using the assessment approach was conducted on patients with peptic ulcer
disease from January 12th, 2009 to September 30th, 2009. A purposive "non-probability" sample of (100) paƟents
(males and females) with peptic ulcers who attended Kurdistan Center for Gastroenterology and Hepatology were
selected for the study. A questionnaire was adapted from the World Health Organization quality of life questionnaire
(1998) for the purpose of the study. It is comprised of (3) parts that included sociodemographic characteristics form,
medical history form and adult peptic ulcers patients' qu

Efficient operations and output of outstanding quality distinguish superior manufacturing sectors. The manufacturing process production of bending sheet metal is a form of fabrication in the industry of manufacture in which the plate is bent using punches and dies to the angle of the work design. Product quality is influenced by plate material selection, which includes thickness, type, dimensions, and material. Because no prior research has concentrated on this methodology, this research aims to determine V-bending capacity limits utilizing the press bending method. The inquiry employed finite element analysis (FEA), along with Solidworks was the tool of choice to develop drawings of design and simulations. The ASTM E290

Al-Chibayish Marsh (CM)  is considered as the major part of Central Marshes area of this marsh is 1050 Km². The water quality of these marshes is suffering from salt accumulation due to intensive dam construction, limited supply of water from sources,  climate change impacts, and the absence of outlet flow from these marshes, specifically at low flow periods. So, the current research aims to assess and improve these marshes' hydraulic behavior and water quality and define the best location for outlet drains.  Field measurements and laboratory tests were conducted for two periods (November 2020 and February 2021) to define the (TDS) concentrations at nine different locations. Samples were also examined for water's phy

Sewage water is a mixture of water and solids added to water for various uses, so it needs to be treated to meet local or global standards for environmentally friendly waste production. The present study aimed to analyze the new Maaymyrh sewage treatment plant's quality parameters statistically at Hilla city. The plant is designed to serve 500,000 populations, and it is operating on a biological treatment method (Activated Sludge Process) with an average wastewater inflow of 107,000m³/day. Wastewater data were collected daily by the Mayoralty of Hilla from November 2019 to June 2020 from the influent and effluent in the (STP) new in Maaymyrh for five water quality standards, such as (BOD5), (COD), (TSS), (TP)

The posterior regions of the jaws usually represent a significant risk for implant surgery. A non-valid assessment of the available bone height may lead to either perforation of the maxillary sinus floor or encroachment of the inferior alveolar nerve and consequently to implant failure. This study aimed to evaluate the reliability of surgeon’s decision in appraising the appropriate implant length, in respect to vital anatomical structures, using panoramic radiographs.