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 research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management
... Show MoreThe research discusses the need to find the innovative structures and methodologies for developing Human Capital (HC) in Iraqi Universities. One of the most important of these structures is Communities of Practice (CoPs) which contributes to develop HC by using learning, teaching and training through the conversion speed of knowledge and creativity into practice. This research has been used the comparative approach through employing the methodology of Data Envelopment Analysis (DEA) by using (Excel 2010 - Solver) as a field evidence to prove the role of CoPs in developing HC. In light of the given information, a researcher adopted on an archived preliminary data about (23) colleges at Mosul University as a deliberate sample for t
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Seeing Allah Almighty
Detective according to incoming nodules
In the interpretation of Ibn Arabi Maliki
9345 H
Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models
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The printing designer's creative thinking is a deliberate mental process based on specific skills that stimulate the motivation of the student to learn and call for new information for the investigation and research to discover the problems and attitudes and through reformulating the experience in new patterns depending on the active imagination and the flexible scientific thinking through providing the largest number possible of various unfamiliar printing design models, and testing their suitability and then readjusting the results with the availability of suitable educational, learning and academic atmosphere.
The designer's creative thinking depends on main skills. Fluency skill is to put t
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In this study was undertaken frish fish such as Bigeye Ilisha megaloptera, Nematalos nasus, Suboor Hilsha ilisha and Carp Cyprinus carpio. they were purchased from local marketes in Basrah, Oil was extracted by a solvent extraction method on low temperature. And the level of oil obtiened about (6.08; 10.72; 13.52 and 5.61)% for Bigeye, Jaffout, Suboor and Carp. the Crud oils were compared with vegetable oil (olive oil) and animal fat (tial fat mutton).
The extracted oil from fresh complete fishs with compared oils intraed on pharmacological system through packed in capsul with and with out garlic`s extract. this system analysis with chemical tests.
Results were analyzed statistically by using the SPSS program with using (CRD)
The research aims to identify the most important concerns that led to the increase of interest in the topic of corporate governance and specifically highlighting the role of the audit committees of the Administration Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting the assignment and setting the fees of the audit process by extrapolating global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n
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Summary The objective of the research is to learn the design of a learning educational learning according to the theory of Ausubel in the acquisition of geographical concepts among the students of the fourth primary in the field of geography and the development of their habits of mind. To achieve this, the researcher relied on the two hypotheses the researcher used the design of equal groups the first experimental group was studied according to the design educational educational learning according to the theory and the other is an officer according to the traditional method. The research community consists of fourth grade pupils in primary school day for girls in the Directorate of Education Baghdad, Al-Rusafa, the third academic year 20
... Show MoreThe study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to
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