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 Berber tribes in the Islamic Maghreb and Andalusia had a distinct role in the future of states and entities .The Islamic Maghreb in terms of its stability,downfall,political relations and conflicts among them.Among these tribes was the Banu Yafran tribe, which is the subject of the study.

The Berber tribes in the Islamic Maghreb and Andalusia had a distinct role in the future of states and entities .The Islamic Maghreb in terms of its stability,downfall,political relations and conflicts among them.Among these tribes was the Banu Yafran tribe, which is the subject of the study.

The present study aims to investigate the long-term histopathological, and physiological effects of different concentrations of a commercially available energy drink (Tiger) on liver and kidney of young mice. Sixteen Balb/c male mice,6 -week old, were divided into 4 groups (n=4). Two groups consumed the energy drink at a concentration of 28µl energy drink/ml water. One group were killed after 10 days (T1), another group were killed after 20 days (T2). Other group of mice consumed the energy drink at a final concentration of 14µl/ml for 20 days (T3). The last group was provided only with water and served as control. Mice of all groups drank around 3 ml per day. The histopathological study on liver of treated groups showed many changes s

Many societies have some sports that play a pivotal role in enhancing human physical strength and martial arts, and preserving religious values and beliefs. The most prominent of these traditional heroic sports are Zurkhaneh and Sumo, two sports that have their historical origins in the Iranian and Japanese cultural heritage. The research aims to shed light on the historical origins, symbolic rituals, and traditional elements of the sports of Zurkhaneh and Sumo, and to highlight the distinctive characteristics of the sports of Zurkhaneh and Sumo through objective analysis and comparison. The methodology used in this research is the historical approach, using the method of comparative analysis. This method includes analyzing information der

            Time is very important in educational institutions. It is also one of our contemporary problem ‚as time is a clear – cut and limited factor‚ it demands that administrators should monitor it by administering and monitoring the principles of time.

Hence‚ the researcher attempts to identify the skills of administrating time and the reasons that cause the waste of time of the Heads of Departments at university of Baghdad.

Significance  of the research:

Time is very important to all educational administrators and one of them is the institutions of Higher education. One of the

         Economic intelligence represents a modern field of knowledge that has been and is still the focus of many studies and research, including this research that deals with economic intelligence and its role in strengthening Iraqi national security - an analytical study. Economic development and economic development without security, and in a situation such as that of Iraq, which is still suffering from conflicts, conflicts and the effects of wars, as well as the unstable conditions in its regional environment, the directions of that relationship cannot be determined except through the availability of accurate information, indicators, full knowledge of reality and the pos

إن المعتقدات الخاصة بالسحر والعرافة قديمة جدا كون الإنسان عرف الكثير منها ومارس أنواع من الأساليب السحرية منذ أقدم العصور ومن أكثر العلوم التي حرم تعليمها ونشرها هو علم السحر والسيمياء أو الكيمياء والشعبذة والحيل . ومع ذلك عرف السحر من قبل سكان بلاد وادي الرافدين ولاسيما في بابل والسحر يمثل أقدم مرحلة في تطور العقل البشري .

Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include

The importance of the study stems from the fact that it deals with a very important subject, namely, the pivotal role played by E-banking in achieving the competitive advantage of the banking institutions operating in Algeria. By adopting the banking institution and adopting the elements of the electronic marketing mix and developing it as required by the environment The banking system of developments will inevitably be able to achieve excellence from its competitors as each of these elements have an important role in achieving competitive advantage, we relied in this study on studies and research that directly affect the problem of the study and we have put Estep In order to activate the contribution of e-banking in achieving competitiv