Preferred Language
Articles
/
jeasiq-445
Evaluation of internal control system over according misleading accounting information
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
Seemingly Unrelated Regression Model to Measure the Profitability of Some Iraqi Private Commercial Banks with Presence of Outliers
...Show More Authors

A seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneously related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, and FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjus

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
مجلة ميسان للدراسات الأكاديمية
Adhesion Of 3D Printed Acrylic Resin With Silicone Soft Liner After Sandblast Surface Treatment:, A Review Of Literature
...Show More Authors

View Publication
Crossref
Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
Methods of US propaganda in Iraq- A Study of Coalition Provisional Authority and US Army Data after 2003
...Show More Authors

with an organized propaganda campaign. This military campaign was helped to formulate its speech by many institutions, research centers, and knowledge and intelligence circles in order to mobilize public opinion gain supporters and face the opponents by different means depending on a variety of styles to achieve its required effects. 
          After the US occupation of Iraq, US media fighters sought to influence the Iraqi public opinion and making them convinced them of the important presence of US military forces in Iraq which necessitated finding its justification through the use of persuasive techniques in its intensive propaganda campaigns. 
  This research discusses the most important

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 01 2015
Journal Name
Iraqi Postgraduate Medical Journal
Immunohistochemical Study of Leydig Cells in the Testicular Interstitial Tissue of Rats Treated with Tribulus Terrestris Using P450scc.
...Show More Authors

BACKGROUND: Tribulus terrestris has been commonly used in folk medicine to energize, vitalize and improve sexual function and physical performance in men and laboratory rats. OBJECTIVE: To study the effect of Tribulus terrestris on the number of Leydig cells. MATERIALS AND METHODS: Tribulus terrestris was given to mature male rats as an oral single herbal suspension in a dose of 2.0mg /1000gbody weight for 14 days to stimulate spermatogenesis. Formalin fixed paraffinembedded tissue sections were performed for histological, immunohistochemical and morphometrical studies. RESULTS: Histological study revealed wider seminiferous tubules and increased spermatocytes population with an increased sperm density inside the lumen of the tubul

... Show More
Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Implication of Yield Lines Theory in Method Three of the ACI Code for Two-Way Reinforced Concrete Slabs
...Show More Authors
Abstract<p>Reinforced concrete slabs are one of the most important and complicated elements of a building. For supported edges slabs, if the ratio of long span to short span is equal or less than two then the slab is considered as two-way slab otherwise is consider as one-way slab. Two-way reinforced concrete slabs are common in use in reinforced concrete buildings due to geometrically arrangement of columns suggested by architects who prefer a symmetric distribution of columns in their plans. Elastic theory is usually used for analysis of concrete slabs. However, for several reasons design methods based on elastic principles are limited in their function. Correspondingly, limit state analysis o</p> ... Show More
View Publication
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Synthesis and characterization of mixed ligand complexes of 8- hydroxy quinoline and Schiff base with some metal ions
...Show More Authors

A new mixed ligand complexes have been prepared between 8- hydroxy quinoline and o-hydroxybenzylidene-1-phenyl-2,3-dimethyl-4-amino-3-pyrazolin-5-on with Mn(II),Fe(II),Co(II),Ni(II) and Cu(II) ions . the prepared complexes were isolated and characterized by (FT-IR)and (UV-Vis) spectroscopy. Elemental analysis (C.H.N) Flame atomic absorption technique . in addition to magnetic susceptibility and conductivity measurement.

View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
THE EFFECT OF CHEMICAL AND BIOLOGICAL TREATMENTS ON IMPROVING THE NUTRITIVE VALUE OF CORN COBS AND WILD REED
...Show More Authors

This study was conducted in Animal Resources Department , College of Agriculture to estimate the effect of chemical and biological treatments to improve the nutritive value of poor quality roughages ( corn cobs and wild reed ) . The feeds were treated chemically with 4% NaoH solution ,whereas Aspergillus niger was used to ferment corn cobs and wild reed samples . The chemical analysis showed that protein percentages of corn cobs and wild reed was increased significantly (P<0.05) from 6.05% to 10.51% and 17.70% and from 3.10 %to 6.50% and 9.96% for both chemical and biological treatments respectively. The crude fiber percentages decreased significantly (P<0.05) from 29.19% and 26.10% to 23.60% and 20.10% for chemical treatment and was 20

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 30 2015
Journal Name
Journal Of Madenat Alelem College
Estimation of Liver Enzymes and Total Bilirubin Level in the sera of patients infected with liver hydatid cysts
...Show More Authors

This study included 46 patients with liver hydatid cyst diagnosed clinically and surgically. Control group consist of 22 healthy volunteers. The patients were divided according to the size of the cysts into more and less than 5 cm diameter size, 33 and 13, respectively. Also they were divided into primary and secondary hydatid cyst infection, 30 and 16, respectively. Significant increase of GOT, GPT and ALP levels were recorded due to hydatid cyst infection and had direct effect on the liver function, beside an increase in total bilirubin in patients serum compared with the control, also the same occurred in the secondary infection compared with primary infection, patients with> 5 cm showed significant increase in the above levels compared

... Show More
Publication Date
Fri Sep 04 2020
Journal Name
Al-kindy College Medical Journal
Association of Echocardiographic Epicardial Fat Thickness and Carotid Intima Media Thickness with the Severity of Coronary Artery Disease
...Show More Authors

Background: Coronary artery disease remains the main cause of death despite several preventive programs. Epicardial adipose tissue is a visceral fat depot of the heart located along the large coronary arteries and on the surface of ventricles and apex. Intima media thickness is commonly recognized as the initial stage in the development of atherosclerosis. The development of ultrasound machines, advances in echocardiographic devices and high resolution transducers facilitate comprehensive analysis of epicardial fat thickness (EFT) and carotid –intima media thickness (C-IMT).
Aim: To investigate the relationship of echocardiographic epicardial fat thickness (EFT) and carotid –intima media thickness (C-IMT) with the severity of coro

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Technology of Education and the Technical Reality of Education in Sudan: Analytical Samples: أسماء محمد الأمين محمد البشير
...Show More Authors

This study aims to examine the technologies of education and their importance, shedding light on their reality and  status in Sudan especially in the secondary stage. It has become necessary to invest these technologies and include them in different aspects of the technical education curricula. Such a step helps cope with the innovative scientific development in the advanced countries, qualify professors and technicians, develop the factories and workshops, and create an attractive technical educational environment to the pupils. Thus, the researcher has adopted a descriptive analytical approach that is based on conducting pilot visits to certain technical schools in Al-Khartoum state. Different aspects of such schools were examined

... Show More
View Publication Preview PDF
Crossref