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 Yemen Kings and gaverners allered notable services to the pilgrims, who
were in their way to perform the pilgrimage to Mecca. Among them Al-Hysen Ibn
Salama (dead 384, Aih). The governer of Al- Zeadiea state, who concern about
pilgrimage route from its beginning at Hudrumot to its end at Mecca Al Makruma, the
distant was estimated by 60th days to pass the way he also eastablished asystem of
water “artesian wells” as long as the pilgrimage way also setting up large Mosqeses
and Marking out the way of the caravans of pilgrimage to save these caravans from
lossing the right way, he setting up under ground water chanal started from Arafat to
holy Mecca in order to ensure water supplies for the erea. This proje

One of the challenging issues encountered during drilling operations is the lost circulation. Numerous issues might arise because of losses, such as wasting of time and higher drilling cost. Several types of lost circulation materials have been developed and are being used to limit mud losses and avoid associated issues. Each solution has benefits and drawbacks.

In this study, a core flooding test was performed to study the effectiveness of polyacrylamide (PAM) granular gel on the reduction of the circulation lost. One common type of fracture characteristic is fractures with tips, commonly known as partially open fracture (POF). However, PAM gel therapy in POFs received little attention in prior research. Models of partly open fra

Accurate and simple techniques for measurement of fluid rheological properties are important for field operations in the oil industry. Marsh Funnels are popular qualitycontrol tools used in the field for drilling fluids and they offer a simple, practical alternative to viscosity measurement. In the normal measurements, a single point (drainage time) is used to determine an average viscosity; little additional information is extracted regarding the non-Newtonian behavior of the fluid. Here, a new model is developed and used to determine the rheological properties of drilling muds and other non-Newtonian fluids using data of fluid density and drainage time collected from a Marsh Funnel as a function of viscosity. The funnel results for viscos

The artificial silk (Rayon) was produced from the fronds of date palms which was taken from date palm trees (type Al-Zahdi) from the Iraqi gardens. Two main parts of the frond, namely leaves and stalks were used in this study to produce rayon. The palm fronds were converted into a powder of 90-180 micrometers. Major steps were used to produce rayon; delignification, bleaching and finally dissolution. Modified organosolv method which uses organic solvent method was applied to remove high lignin content. Three variables were studied in the delignification process: temperature, the ratio of ethanol to water and digestion time. The results showed that the best percent of lignin removal was (97%) which occured at; digestion time (80 minutes), te

Bioethanol production from sugar fermentation is one of the most sustainable alternatives to substitute fossil fuel. production of bioethanol from low grade dates which are rich of sugars. An available sugar from a second grade dates (reduction sugar) was 90g/l in this study. Sugar can be served as essential carbon sources for yeast growth in aerobic condition and can also be converted to bioethanol in anaerobic condition. The effect of various parameters on bioethanol production, fermentation time, pH-values, inoculum size and initial sugar concentration were varied in order to determine the optimal of bioethanol production. The highest bioethanol yield was 33g/l which was obtained with sugar concentration 90 g/l, inocu

Produced ancient Iraqi civilization among the ingredients of civilization as a result of
human interaction with the environment in which they live , and began this ingredient in a
simple and took vary and evolve with the evolution of human life itself.
And passing epoch long time occupied by this civilization in the land of Mesopotamia,
which reflected the legibility Althelol archaeological scattered in most parts of this land
emerged features of this civilization has been able shovels prospectors that secreted into the
essence of knowledge to the archaeological researcher and specialist process of analysis and
extrapolation of all information contained and provided by the missions excavation which
began in archae

As part of farm animal surveillance for tuberculosis the prevalence of Mycobacterium bovis and other mycobacterial species in horse fecal specimens wasevaluated.Thedistributions of these organisms in horses are rarely diagnosed in horses. Nevertheless, it was possible to obtain noteworthyinformation on diagnosis, manifold clinical signs and epidemiological relationships from available literature. Mycobacterial infections caused both by M. aviumcomplex (MAC)are occasionally diagnosed inhorses in Iraq. Finally, under certain conditions, horses may become a source of mycobacterial infectionsfor other animal species or for immunocompromised humans. Identification was made by classical biochemical tests,Mycobacteria were isolated from 18 (18.75%

The bauxite produced from Al-Ga 'ara area in Al-Enbar containing 50.4 wt. percentages Al₂O₃ was used for a- alumina production.                                                                                                

For α-alumina pro