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Evaluation of internal control system over according misleading accounting information
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Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The aimes of this research to the statement of the relationship between the accounting system and internal control system, as well as a statement from the concept of accounting information and misleading determine misleading accounting practices, as well as detect cases of misleading in accounting information and connect it with the results of evaluation of the internal control system, The research concluded that through simple linear regression results that most accounts have an effect on the appearance of misleading accounting information (sales, total assets, working capital, inventory, debtors) as well athere is a complementary relationship between a clear accounting system by the accuracy of accounting information which is provided on the one hand, and between the internal control system through a internal accounting control to ensure the accuracy of accounting information and the protection of the assets of embezzlement on the other ,side recommend Search The need for professional organizations overseeing the accounting profession and oversight need to activate work of modern techniques in the detection of misleading accounting information as well as misleading practices reduction through continuous performance evaluation for internal oversight activities

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Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
Study the effect of gamma radiation on the some properties of glass and glass-ceramic immobilize nuclear waste
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Vitrifications process one of the important methods to immobilize nuclear waste.  In this research nuclear waste (Strontium Oxides) with molecular weight (5%) was immobilized by vitrification methods in two types of borosilicate glass (c-type) which are glass and glass-ceramics. To investigate the physical, chemical and mechanical properties of glass and glass-ceramic after immobilize nuclear waste these samples irradiated by gamma ray radiation. Co-60 was used as gamma a irradiation with dose rate 0.38 kGy/hr for different period of time. It’s found that gamma radiation affected the glass and glass-ceramic properties. From phase analysis by the x-ray diffraction for glass-ceramic samples proved that at doses 343kGy change the cry

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Publication Date
Thu Mar 31 2022
Journal Name
Iraqi Geological Journal
Development of New Models to Determine the Rheological Parameters of Water-Based Drilling Fluid using Artificial Neural Networks
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It is well known that drilling fluid is a key parameter for optimizing drilling operations, cleaning the hole, and managing the rig hydraulics and margins of surge and swab pressures. Although the experimental works represent valid and reliable results, they are expensive and time consuming. In contrast, continuous and regular determination of the rheological fluid properties can perform its essential functions during good construction. The aim of this study is to develop empirical models to estimate the drilling mud rheological properties of water-based fluids with less need for lab measurements. This study provides two predictive techniques, multiple regression analysis and artificial neural networks, to determine the rheological

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Effect of laser energy and pulses on size and concentration of gold nanoparticles in DDDW by LALP method
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The size and the concentration of the gold nanoparticles (GNPs)
synthesized in double distilled deionized water (DDDW) have been
found to be affected by the laser energy and the number of pulses.
The absorption spectra of the nanoparticles DDDW, and the
surface plasmon resonance (SPR) peaks were measured, and found to
be located between (509 and 524)nm using the UV- Vis
spectrophotometer. SPR calculations, images of transmission
electron microscope, and dynamic light scattering (DLS) method
were used to determine the size of GNPs, which found to be ranged
between (3.5 and 27) nm. The concentrations of GNPs in colloidal
solutions found to be ranged between (37 and 142) ppm, and
measured by atomic absorptio

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Effect of juvenile hormone analogue and precoene II on the growth and metamorphosis of house fly Musca domwstica
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Larval instar duration of the house fly Musca domesticais influenced by the application of GHA and precocine. Topical use of ug / ul of JHA KID 183 prolonge Juvenile period compared to the control. On the contrary, application of ug / ul of precocine decreased it. Application of both substances has no effect. The emergence inhibitors were also influenced by such treatments. It reached 52.39% by the use of JHA, (-14.28%) by the use of precocine.

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
An Application of the Banzhaf Values for Cooperating Among Producers of Waste Processing in the Al-Mahmudiya Factory
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     The game theory has been applied to all situations where agents’ (people or companies) actions are utility-maximizing, and the collaborative offshoot of game theory has proven to be a robust tool for creating effective collaboration strategies in a broad range of applications. In this paper first, we employ the Banzhaf values to show the potential cost to waste producers in the case of a cooperation and to reduce the overall costs of processing non-recyclable waste during cooperation between producers. Secondly, we propose an application of the methodology to study a case for five waste producers' waste management in the Al-Mahmudiya factory with the aim of displaying the potential cost to waste producers in case of cooperatio

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Publication Date
Sun Dec 01 2013
Journal Name
Journal
The Effects Of Pbl On Understanding Of Thermodynamics, Group Work And Self-Directed Learning Skills Among Physics Undergraduates
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The aim of this study is to compare the effects of three methods: problem-based learning (PBL), PBL with lecture method, and conventional teaching on the understanding of thermodynamics, group work and self-directed learning skills among physics undergraduates. The actual sample size comprises of 122 students, who were selected randomly from the Physics Department, College of Education in Iraq, for academic year 2011-2012. In this study, the pre and posttest were done and the instruments were administered to the students for data collection. Inferential statistics were employed to analyze data. The independent variables were the PBL, the PBL with lecture method, and the conventional teaching. Dependent variables of statistical analysis were

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Deep Desulfurization of Diesel Fuel by Guard Bed Adsorption of Activated Carbon and Locally Prepared Cu-Y Zeolite
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Desulfurization of a simulated diesel fuel by different adsorbents was studied in a fixed-bed adsorption process operated at ambient temperature and pressure.  Three different adsorption beds were used, commercial activated carbon, Cu-Y zeolite, and layered bed of 15wt% activated carbon followed by Cu-Y zeolite.Initially Y-zeolite was prepared from Iraqi rice husk and then impregnated with copper. In general, the adsorbents tested for total sulfur adsorption capacity at break through followed the order Ac/Cu-Y zeolite>Cu-Y zeolite>Ac. The best adsorbent, Ac/Cu-Y zeolite is capable of producing more than 30 cm3 of simulated diesel fuel per gram of adsorbent with a weighted average content of 5 ppm-S, while Cu-Y zeolite producing of

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Mitigation of collapse characteristics of gypseous soils by activated carbon, sodium metasilicate, and cement dust: An experimental study
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This study includes adding chemicals to gypseous soil to improve its collapse characteristics. The collapse behavior of gypseous soil brought from the north of Iraq (Salah El-Deen governorate) with a gypsum content of 59% was investigated using five types of additions (cement dust, powder sodium meta-silicate, powder activated carbon, sodium silicate solution, and granular activated carbon). The soil was mixed by weight with cement dust (10, 20, and 30%), powder sodium meta-silicate (6%), powder activated carbon (10%), sodium silicate solution (3, 6, and 9%), and granular activated carbon (5, 10, and 15%). The collapse potential is reduced by 86, 71, 43, 37, and 35% when 30% cement dust, 6% powder sodium meta-silicate, 10% powder activated

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Measurement of the distance to the central stars of Nebulae by using Expansion methods with Alladin Sky Atlas
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Abstract<p>The usual methods of distance determination in Astronomy parallax and Spectroscopic with Expansion Methods are seldom applicable to Nebulae. In this work determination of the distances to individual Nebulae are calculated and discussed. The distances of Nebulae to the Earth are calculated. The accuracy of the distance is tested by using Aladin sky Atlas, and comparing Nebulae properties were derived from these distance made with statistical distance determination. The results showed that angular Expansions may occur in a part of the nebulae that is moving at a velocity different than the observed velocity. Also the results of the comparison of our spectroscopic distances with the trig</p> ... Show More
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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
The effect of Acculturation on the Plans of Iraqi Origin Elites during the Late Ottoman Rule (1830-1917)
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Generally, different propositions show that culture changes because of many factors, and acculturation has emerged out of important operations which lead to cultural change as a result of contact between different societies or cultures. Since the cultural environment with its varying effects plays a major role in the formulation of architectural products, the research defined its research problem as follows: There is need for knowledge to specify the results of acculturation at  the level of plans of house architecture belong to Iraqi elites in Baghdad city during the late Ottoman rule in Iraq(1830-1917). The research depends on the comparative procedure to define the acculturation results, so the plans character of

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