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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
Wed Dec 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
IDENTIFICATION OF PATHOGENIC FUNGI ASSOCIATED WITH WATER HYACINTH IN SELECTED REGIONS IN THE MIDDLE AND SOUTH OF IRAQ
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To identify the fungi associated with water hyacinth (Eichhornia crassipes [Mart.] Solms), an aquatic weed, which presents in Tigris river from Baghdad south ward. Five regions from middle and south of Iraq (Al-Noumanya, Saeid Bin-Jubier, Al-Azizia, Al-Reyfay and Al-Hay) were selected for this study. Twelve fungal species were isolated. Alternaria alternata, Acremonium sp and Cladsporium herbarum, were the most frequently species (91.66 % ,50 % and 25 %) respectively. The fungi Alternaria alternata, Acremonium sp. and Phoma eupyrena were more aggressive to water hyacinth as (91.66%,83,33%, and 75%) in pathogenicity test.

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Study the Effect of Catalyst -to- Oil Ratio Parameter (COR) on Catalytic Cracking of Heavy Vacuum Gas Oil
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This work deals with the production of light fuel cuts of (gasoline, kerosene and gas oil) by catalytic cracking treatment of secondary product mater (heavy vacuum gas oil) which was produced from the vacuum distillation unit in any petroleum refinery. The objective of this research was to study the effect of the catalyst -to- oil ratio parameter on catalytic cracking process of heavy vacuum gas oil feed at constant temperature (450 °C). The first step of this treatment was, catalytic cracking of this material by constructed batch reactor occupied with auxiliary control devices, at selective range of the catalyst –to- oil ratio parameter (  2, 2.5, 3 and 3.5) respectively.  The conversion of heavy vacuum gas

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Assessment of the Natural Radioactivity Levels of Soil Samples in IT1 Oil Reservoirs in Kirkuk City, Northeast Iraq
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In this study, gamma-ray spectrometry with an HPGe detector was used to measure the specific activity concentrations of 226Ra, 232Th, and 40K in soil samples collected from IT1 oil reservoirs in Kirkuk city, northeast Iraq. The “spectral line Gp” gamma analysis software package was used to analyze the spectral data. 226Ra specific activity varies from 9  0.34 Bq.kg-1 to 17  0.47 Bq.kg-1. 232Th specific activity varies from 6.2  0.08 Bq.kg-1 to 18  0.2 Bq.kg-1. 40K specific activity varies from 25  0.19 Bq.kg-1 to 118  0.41 Bq.kg-1. The radiological hazard due to the radiation emitted from natural r

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Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Stimulate of Sorghum Seeds with Banana Peel Extract and Citric Acid on Seeds Viability and Vigour
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Sorghum seeds suffer from a low germination ratio, so a factorial experiment was carried out in the Seed Technology Laboratory, Department of Field Crops, College of Agricultural Engineering Sciences, University of Baghdad during 2022 according to a Completely Randomized Design with four replications to study the effect of stimulating seeds with aqueous extract of banana peels with a concentration of (0, 15, 25 and 35%) and citric acid at concentrations (0, 50, 100 and 200 mg L-1) on viability and vigour of seed properties. Seeds that soaked with banana peel extract at a concentration of 25% outperformed in first count (79.8%), final count (85.0%), radicle length (13.2 cm), plumule length (11.6 cm), and seedling vigour index (2109), noting

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Publication Date
Thu Jan 02 2025
Journal Name
مجلة كلية القانون للعلوم القانونية والسياسية
Employment of Chinese Cyber Power in Regional Conflict Management Strategies The Case of Conflict with Japan After 2014
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Abstract:- Cyberspace is a new arena for conflict between international powers, especially since the cost of cyber-conflict is less than its traditional warfare counterparts regardless of the nature of the weapons used, whether traditional or non-traditional. Cyber conflict is necessarily based on strategies to deter, attack, and defend. The aim of the cybercrime conflict is to ensure the defensive sufficiency of the state, ensuring its national security and safeguarding its supreme interests. Despite Japan-China relations characterized by convergence and cooperation in post-Cold War economic spheres, Japan continues to retain the growing Chinese influence in East Asia. These variables prompted Japan to announce a hedging strategy due to un

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Publication Date
Sun Dec 22 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Assessment of Some Serum Biomarkers of Fibromyalgia Syndrome in Pre and Postmenopausal Women in Relation to Obesity
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The objective of this study is to evaluate the level of parathyroid hormone, Co enzyme Q and total antioxidant status in serum’s women with fibromyalgia syndrome firstly, then to demonstrate if these biochemical markers affected by age and obesity.

      This study was performed at Rheumatology and Rehabilitation Consultation Unit in Baghdad Teaching Hospital. Venous blood sample were drawn from (59) female with FMS and (30) control (without FMS). The serum was obtained after on standing in order to coagulate then centrifuged. The mean age± SD of FMS group was (42.22±15.34) years and for control was (40.7±18.22) years. Those participants were subdivided into four different groups acc

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Level of uric acid and its, relationship with lipid peroxidation in sera of patients with acute coronary syndrome
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Unstable angina pectoris often leads to acute myocardial infarction. Since uric acid is thought to be risk factor for cardiovascular disease and considered a major antioxidant in human blood .The level of uric acid and lipid peroxidation in the sera of patients with unstable angina and myocardial infarction were measured and compared to the healthy individuals. Twenty-nine patients with unstable angina and twenty-nine patients with myocardial infarction were studied and compared to twenty-five healthy individuals. Uric acid was measured by using Human Kit. Malondialdelyde (MDA) a lipid peroxidation marker, was measured by thiobarbituric acid method .Significant elevation of uric acid and MDA were observed in the sera of pati

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Isolation and Identification of Polyethylene Terephthalate Degrading Bacteria from Shatt Al-Arab and Sewage Water of Basrah City
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Biodegradation is utilizing microorganisms to degrade materials into products that are safe for the
environment, such as carbon dioxide, water, and biomass. The current study aims to isolate and characterize
bacteria with polyethylene terephthalate (PET) degradation ability isolated from Shatt al-Arab water and
sewage from Basra, the bacteria were identified as Klebsiella pneumonia. According to the findings, the
isolates showed a highly significant difference in degradation of PET (24% during 7 days) and the percent of
degradation increased to 46% at 4 weeks compared to the control. The study also involved determining the
optimum temperature of K. pneumonia growth, which was 37°C, while the preferred

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Publication Date
Sun Sep 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An Assessment of Sagittal Condylar Position of TMJ Dysfunction in Centric Occlusion by Using Cone Beam Computed Tomography
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Background: Temporomandibular joint (TMJ) is a compound articulation formed from the articular surfaces of the temporal bone and the mandibular condyle.CBCT imaging of TMJ is that it allows accurate measurements of the volume and surface of the condyle. The aim of the study is to assess the sagittal position of mandibular condyle in patients with temporomandibulardysfunction using Cone Beam Computed Tomography in centric occlusion. Materials and Methods: CBCT images for all patients were obtained in an upright position using New Tom Giano CBCT with different field of view (11 x 8), (11 x 5), and (8 x 8) and exposure factors was changed accordingly using NNT version 5.1 software for sagittal reconstruction, anterior, superior and posterior

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Publication Date
Wed Jun 15 2022
Journal Name
Malaysian Journal Of Science
STUDY THE RELATIONSHIP BETWEEN BREMSSTRAHLUNG DOSE RATE AND THE ENERGY OF BETA RAY FOR DIFFERENT TYPES OF SHIELD
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The dose rate for bremsstrahlung radiation from beta particles with energy (1.710) MeV and (2.28) MeV which comes from (32P and 90Y) beta source respectively have been calculated through six materials (polyethylene, wood, aluminum, iron, tungsten and lead) for first shielding material with thickness (x=1) mm which are putting between beta sources and second shield (polyethylene, aluminum and lead) with thickness (1, 2 &4) mm have been calculated. The distance between beta source and second shield is constant (D=1) cm. This dose rate was found by program called Rad Pro Calculator (version 3.26). The results of dose rate of beta particles were plotted as a function to the atomic number (Z) for first shield materials for each

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