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 the accounting information system works to reduce the cases of fraud and error that the accounting information is exposed to.
The Costing Accounting is one the analytic tools which plays important role by support the management in planning& control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.
The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.
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This study was conducted at the poultry research station to the office of Agricultural Research / Ministry of Agriculture / during the period 4/1/2016 to 5/5/2016 and 336 one-day-old Ross308 chicks were used, and fed on diets provided with dried dill (Anethum gravelens) at levels 0.4, 0.6 and 0.8% for treatments D2, D3 and D4, respectively, and they were compared with the control treatment D1. Each treatment included three replicates in each replicate contain 28 birds, in order to study the effect of adding different levels of dried dill plant on the productive performance and some characteristics of the carcass for broilers. The results showed a significant increase (p<0.05) in the average body weight at 5 weeks of age for the treatments (
... Show MoreBackground: This study was formulated to compare the effect of 5%hydrofluoric acid in comparison to 37%phosphoric acid with and without the application of silane on bond strength of composite to porcelain. Materials and Methods: Specimen preparation was divided in to two phases, metal-disks fabrication (8mm-diameter and 4mm-thickness) and ceramic veneering. Thirty two specimens were prepared, sandblasted with 50 μm aluminum oxide, and divided into four groups of eight samples. Groups I and III were etched with 37%phosphoric acid while groups II and IV were etched with 5%hydrofluoric acid; and groups I and II were silaneted while groups III and IV were not. Heliobond, and resin composite were applied to each specimen using a plastic transpa
... Show MoreThe photooxidative degradation process of plastics caused by ultraviolet irradiation leads to bond breaking, crosslinking, the elimination of volatiles, formation of free radicals, and decreases in weight and molecular weight. Photodegradation deteriorates both the mechanical and physical properties of plastics and affects their predicted life use, in particular for applications in harsh environments. Plastics have many benefits, while on the other hand, they have numerous disadvantages, such as photodegradation and photooxidation in harsh environments and the release of toxic substances due to the leaching of some components, which have a negative effect on living organisms. Therefore, attention is paid to the design and use of saf
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This paper aims to build a modern vision for Islamic banks to ensure sustainability and growth, as well it aims to highlight the positive Iraqi steps in the Islamic banking sector. In order to build this vision, several scientific research approaches were adopted (quantitative, descriptive analytical, descriptive). As for the research community, it was for all the Iraqi private commercial banks, including Islamic banks. The research samples varied according to a diversity of the methods and the data availability. A questionnaire was constructed and conducted, measuring internal and external honesty. 50 questionnaires were distributed to Iraqi academic specialized in Islamic banking. All distributed forms were subject to a thorough analys
... Show MoreTaxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,
... Show MoreThe research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f
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This study aims to know the relationship between the birth order and lifestyles among a sample of adolescent students. The sample of the study consisted of (200) students selected from the governmental schools in the Directorate of Education of Qabatiya, in the second semester of the academic year 2020/2021. The results of the study have revealed that the most common lifestyles among the sample of the study are represented by: (the belonging) style, (the submissive) style, (the avenger) style, (the pampered) style, respectively. The study has also found that there are statistically significant differences in the lifestyles of: (the victim, the domineering, the avenger, and the harmful) which are ascribed to the gender variable. Mor
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فقدان الزوج يعد حدثًا يغير حياة النساء، مما يضطرهن إلى السباحة في عالم جديد مليء بالحزن والوحدة والشكوك. مع الوقت، تطورت طريقة تصوير الأرامل بشكل كبير تعكس التغييرات في الآراء والقيم الثقافية. تُمثل الأرامل تقليديًا بأنهن ضعيفات ومعتمدات في الأدب، مستندة إلى افتراض أنهن يفتقدن الدعم المالي بعد وفاة شركائهن. ومع ذلك، فإن هذا التصوير لا يعترف بتأثير الأرملة على الرفاهية والهوية الشخصية. يسعى هذا النص إلى
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