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
Wed Jun 14 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ATTITUDE OF OFFICIALS IN THE INDUSTRIAL COMPANY TOWARDS THE PRACTICE OF REVERSE/ AN APPLIED STUDY IN BAGHDAD COMPANY FOR SOFT DRINKS.: ATTITUDE OF OFFICIALS IN THE INDUSTRIAL COMPANY TOWARDS THE PRACTICE OF REVERSE/ AN APPLIED STUDY IN BAGHDAD COMPANY FOR SOFT DRINKS.
...Show More Authors

This paper deals with the subject of demarcating as appropriate scientific techniques to rationalize consumption and to control segments of the society for the technical conduct of its handling of the product depending on the mix of elements (product and the volume of demand, Price, promotion and distribution), but inverse manner designed to adjust the working condition of balance between supply and demand and to ensure that rates continue in the marketing process properly, and therefore the research aims to shed light on some of the practices that reflect the Demarketing techniques, As well as the statement of the reality of attitudes towards the practice of those techniques through a sample survey of officials in Baghdad company for so

... Show More
View Publication Preview PDF
Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE ANTIBACTERIAL ACTIVITY AND INHIBITION EFFECT OF REACTIVE RED (31) DYE FOR THE CORROSION OF CARBON STEEL IN CORROSIVE MEDIA: STUDY THE ANTIBACTERIAL ACTIVITY AND INHIBITION EFFECT OF REACTIVE RED (31) DYE FOR THE CORROSION OF CARBON STEEL IN CORROSIVE MEDIA
...Show More Authors

The inhibitive action of Reactive Red (RR31) dye against corrosion of carbon steel in 1M acetic acid solution has been studied using gravimetric method at temperature ranged (288-318)K. The antibacterial activity for the different concentrations of RR31 dye against different bacterial species was studied. The experimental data indicates that this dye acts as a potential inhibitor for carbon-steel in acetic acid medium and the protection efficiency increase with increasing (RR31) dye. The adsorption of (RR31) dye on the carbon steel surface was found to follow Langmuir adsorption isotherm. Thermodynamic data for the adsorption process such as Gibbs free energy change ∆Gads, enthalpy change ∆Hads, and entropy change ∆Sads were estima

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Alternative security solutions offered by virtual private network vpn model proposal to use alternatives to Cisco and Microsoft security in al-rasheed bank-delegate general office- northern region
...Show More Authors

The study aims to provide a Suggested model for the application of Virtual Private Network is a tool that used to protect the transmitted data through the Web-based information system, and the research included using case study methodology in order to collect the data about the research area ( Al-Rasheed Bank) by using Visio to design and draw the diagrams of the suggested models and adopting the data that have been collected by the interviews with the bank's employees, and the research used the modulation of data in order to find solutions for the research's problem.

The importance of the study Lies in dealing with one of the vital topics at the moment, namely, how to make the information transmitted via

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed May 31 2017
Journal Name
Journal Of Engineering
Stress Analysis of Spiral Bevel Gear Drives
...Show More Authors

This paper presents numerical and experimental stress analyses to evaluate the contact and bending stresses on the teeth of spiral bevel gear drive. Finite Element Method has been adopted as a numerical technique which accomplished basically by using ANSYS software package. The experimental stress analysis has been achieved by using a gear tooth model made of Castolite material which has photoelastic properties. The main goal of this research is detecting the maximum tooth stresses to avoid the severe areas that caused tooth failure and to increase the working life for this type of gear drives.

 

 

View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
Al-Junaid al-Baghdadi's theory of happines
...Show More Authors

The research presents the "theory of happiness according to Junaid al-Baghdadi" and the theory's most significant characteristics.

The reasons for happiness, include knowledge, love, and providence, and happiness itself is the return of man or spirit to the source from which it originated.

View Publication Preview PDF
Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Measurement of Classroom Flexibility for Kindergarten Childre
...Show More Authors

The current research aims to identify measure classroom flexibility for kindergartens children, identify the correlation between the classroom flexibility of kindergartens children and the gender of the child, and identify the correlation between the classroom flexibility of kindergartens children and their classroom. The current research sample consisted of (200) boys and girls selected randomly from the governmental Riyadh affiliated with the six directorates of education of Baghdad on both sides (al-karkh - al-rasafa). in order to achieve the objectives of the current research, this required including two tools, one is the scale of classroom flexibility for the kindergartens' children, which was constructed by the researcher based on

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 01 2009
Journal Name
Al-nahrain Journal Of Science
Colorimetric assay of aspirin using modified method
...Show More Authors

In this research, we did this qualitative and quantitative study in order to improve the assay of aspirin colorimetrically using visible spectrophotometer. This method depends on aqueous hydrolysis of aspirin and then treating it with the ferric chloride acidic solution to give violet colored complex with salicylic acid, as a result of aspirin hydrolysis, which has a maximum absorption at 530nm. This procedure was applied to determine the purity of aspirin powder and tablet. The results were approximately comparative so that the linearity was observed in the high value of both correlation coefficient (R= 0.998) and Determination Coefficient or Linearity (R2= 0.996) while the molar absorpitivity was 1.3× 103 mole

Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Geomorphology of Karstic Caves in Surdash _Sulamini
...Show More Authors

The Caves within Surdash that are located in the northwest of Sulaymaniyah governorate in Iraq within the area (672) km district have been studied as they characterized by natural variable criteria reflected in turn on caves formation.  One of the remarkable criteria is the characteristic of geological formations which include(12) Geological Formation, (6)of them Karst with high permeability. The field study showed that a high number of Caves in these karst formations in addition to the prevalence of geological formations with (75) linear structures extending NE-SW directions as well as the availability of water resources. Studies approved that caves vary in their sizes according to inverse relationship between caves areas and how c

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Manifestations of femininity in Mahmoud Fahmy's drawings
...Show More Authors

This tagged research deals with the manifestations of femininity in Mahmoud Fahmy's drawings by studying and monitoring the presence and how women were represented in the drawings of the artist Mahmoud Fahmy. Through the drawings of the expatriate Iraqi artist, Mahmoud Fahmy, in highlighting the manifestations of beauty for women, which constitute a formal characteristic that appears through the body, and Fahmy depicts it in an atmosphere of realism at times and magical realism at other times, as the research consists of four chapters. Through the following question: Did femininity appear in the drawings of the artist Mahmoud Fahmy? The importance of the research is that it sheds light on the manifestations of femininity in the drawings

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Preparation, Characterization, and Properties of Barium Titanate
...Show More Authors

View Publication Preview PDF