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.
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Background: Goiter is one of the most common conditions that affect people’s at different age groups with its effect on the metabolic status of the body through the hyper&/hypo functioning gland that may needs surgical resection. This prospective study had been conducted on 100 patient (85 females&15 males} at the specialized center for endocrinology and diabetes mellitus in Baghdad city, between Jan.2013-Oct.2014;Their ages were ranging between 11-75 years ; the median age is (40.5 years) .Objectives: define the clinic-pathological pattern of goiter in the center .Methods: This is a prospective study at the specialized center for endocrinology & diabetes in Baghdad at ALRissafa district; including 100 patients (84 f
Background: This study aimed to determine the gender of a sample of Iraqi adults utilizing the mesio-distal width of maxillary canines, inter-canine width and standard maxillary canine index, and to determine the percentage of dimorphism as an aid in forensic odontology. Materials and methods: The sample included 200 sets of study models belong to 200 subjects (100 males and 100 females) with an age ranged between 17-23 years. The mesio-distal crown dimension was measured manually, from the contact points for the maxillary canines (both sides), in addition to the inter-canine width using digital vernier. Descriptive statistics were obtained for the measurements for both genders; independent samples t-test was performed to evaluate the gende
... Show MoreThe design processes in general and the design system in particular need to be studied and knowledge. Based on this vision, we find the need for constant research on the design processes, and the subject of the techniques of the designs of the covers of children magazines did not have the view of the researchers to make them the subject of study, For the subject of this research, the problem of research is determined according to the following question:
- What are the methods used in designing children magazine covers in Iraq?
Through this research we seek to find solutions to this question as well as it will serve the cognitive side of a modern study and development of a broader understanding of the subject. Through four
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Aim of the research is the study of improving the performance of the thermal station south Baghdad and the main reasons for reduced its efficiency. South Baghdad power planet comprises (6) steam turbine units and (18) gas turbine units .The gas turbine units are composed of two groups: the first group is made up of gas units (1,2), each of capacity (123) MW. The design efficiency of gas turbine units is 32%. The actual efficiency data of steam units is 18.3% instead of 45% which is the design efficiency. The main reason for efficiency reduction of gas units is the rejected thermal energy with the exhaust gases to atmosphere, that are (450-510) ℃.The bad type of fuel used (heavy) fuel. Another reason for the low efficiency and has a neg
... Show MoreThe neighbourhood unit is a small local community in a city dwelled by certain number of dwellers who are characterized by common features, mostly economic. They daily deal with each other & unified with the feeling of neighbourhood. The daily primary services are available in this small community (like education, shopping & entertainment). This community is separated from other communities by physical boundaries like streets, gardens… etc. The neighbourhood is not an exotic notion on human community but it is as ancient as history itself since it was there in ancient communities that dwelled on earth. Complications of urban life needs, caused by cities’ expansion, and the weakness of social relationships, imposed phy
... Show MoreThis study deals with Aphid predators of the genus Coccinella L. recognized in different
regions of the world. They have been arranged systematically according to Korschefsky’s
catalogue (1931). The list includes sites of study and the reference (works) that consider
Coccinellids as predator. The study has revealed that there are thirteen Aphid predator species
belonging to the genus Coccinella L. in different places of the world, although there might be
other species that were not recorded by this work.
Each book has a specific style in which its author walks on it from its beginning to its end, and the Holy Qur’an is a book that compiled many methods that were indicative of its miracle, and that it is one unit even though it has been astrologer for twenty-three years.
There is no doubt that knowledge of the Qur’anic methods is one of the pillars of the approach that deals with any of the Qur’an, and the multiplicity of Qur’anic methods is a fact that has many causes. It has been expressed by the Qur’anic discharge and the conjugation of verses to bring them to different methods, and on multiple forms such as nominal, actual, singular Qur’an, presentation, delay, deletion, mention, abbreviation and redundancy. The Qur'ani
This work aims to introduce the concepts of left and right derivations in an AT-algebra and discuss some interesting theorems of these concepts. Also, a fuzzy derivation of an AT-subalgebra, a fuzzy right (left) derivation ideal, a fuzzy derivation of AT-subalgebra, and a fuzzy right (left) derivation ideal are studied. Finally, a level derivation of AT-algebras is defined and some propositions are achieved.