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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
Tue Jun 25 2024
Journal Name
Journal Européen Des Systèmes Automatisés
Whole-Body Anti-Input Saturation Control of a Bipedal Robot
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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Modeling and Control of Fuel Cell Using Artificial Neural Networks
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This paper includes an experimental study of hydrogen mass flow rate and inlet hydrogen pressure effect on the fuel cell performance. Depending on the experimental results, a model of fuel cell based on artificial neural networks is proposed. A back propagation learning rule with the log-sigmoid activation function is adopted to construct neural networks model. Experimental data resulting from 36 fuel cell tests are used as a learning data. The hydrogen mass flow rate, applied load and inlet hydrogen pressure are inputs to fuel cell model, while the current and voltage are outputs. Proposed model could successfully predict the fuel cell performance in good agreement with actual data. This work is extended to developed fuel cell feedback

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
A Fuzzy Logic Controller Based Vector Control of IPMSM Drives
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This paper explores a fuzzy-logic based speed controller of an interior permanent magnet synchronous motor (IPMSM) drive based on vector control. PI controllers were mostly used in a speed control loop based field oriented control of an IPMSM. The fundamentals of fuzzy logic algorithms as related to drive control applications are illustrated. A complete comparison between two tuning algorithms of the classical PI controller and the fuzzy PI controller is explained. A simplified fuzzy logic controller (FLC) for the IPMSM drive has been found to maintain high performance standards with a much simpler and less computation implementation. The Matlab simulink results have been given for different mechanical operating conditions. The simulated

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Publication Date
Thu Feb 01 2024
Journal Name
Computers In Biology And Medicine
Model based smooth super-twisting control of cancer chemotherapy treatment
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Chemotherapy is one of the most efficient methods for treating cancer patients. Chemotherapy aims to eliminate cancer cells as thoroughly as possible. Delivering medications to patients’ bodies through various methods, either oral or intravenous is part of the chemotherapy process. Different cell-kill hypotheses take into account the interactions of the expansion of the tumor volume, external drugs, and the rate of their eradication. For the control of drug usage and tumor volume, a model based smooth super-twisting control (MBSSTC) is proposed in this paper. Firstly, three nonlinear cell-kill mathematical models are considered in this work, including the log-kill, Norton-Simon, and hypotheses subject to parametric uncertainties and exo

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Publication Date
Sun Sep 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Control of Non Isothermal CSTR Using Different Controller Strategies
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In all process industries, the process variables like flow, pressure, level, concentration
and temperature are the main parameters that need to be controlled in both set point
and load changes.
A control system of propylene glycol production in a non isothermal (CSTR) was
developed in this work where the dynamic and control system based on basic mass
and energy balance were carried out.
Inlet concentration and temperature are the two disturbances, while the inlet
volumetric flow rate and the coolant temperature are the two manipulations. The
objective is to maintain constant temperature and concentration within the CSTR.
A dynamic model for non isothermal CSTR is described by a first order plus dead
time (FO

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Publication Date
Sat Mar 01 1997
Journal Name
Polymer-plastics Technology And Engineering
Feasibility of Dynamic Acid Corrosion Control in Oil Well Tubing
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Publication Date
Thu Oct 18 2018
Journal Name
Applied Bionics And Biomechanics
Active Impedance Control of Bioinspired Motion Robotic Manipulators: An Overview
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There are two main categories of force control schemes: hybrid position-force control and impedance control. However, the former does not take into account the dynamic interaction between the robot’s end effector and the environment. In contrast, impedance control includes regulation and stabilization of robot motion by creating a mathematical relationship between the interaction forces and the reference trajectories. It involves an energetic pair of a flow and an effort, instead of controlling a single position or a force. A mass-spring-damper impedance filter is generally used for safe interaction purposes. Tuning the parameters of the impedance filter is important and, if an unsuitable strategy is used, this can lead to unstabl

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Publication Date
Fri Dec 05 2014
Journal Name
Rwth Aachen University
Modeling, Walking Pattern Generators and Adaptive Control of Biped Robot
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Biped robots have gained much attention for decades. A variety of researches has been conducted to make them able to assist or even substitute for humans in performing special tasks. In addition, studying biped robots is important in order to understand the human locomotion and to develop and improve control strategies for prosthetic and orthotic limbs. Some challenges encountered in the design of biped robots are: (1) biped robots have unstable structures due to the passive joint located at the unilateral foot-ground contact. (2) They have different configuration when switching from walking phase to another. During the singlesupport phase, the robot is under-actuated, while turning into an over-actuated system during the double-support pha

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The nature of financial system Is it an necessity or A selection?
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   The Financial systems can be classified into two types. The first is the market–oriented, which is applied in United States and United Kingdom. While the second is bank-oriented as in Japan and Germany.

   This study tries to explain the reasons which make some countries adopt the first one instead of the second, and the contrary. So the study consists of three sections. The first deals with the concept of financial system and it are functions. The second displays the indicators which are used to classify the financial systems, while the third one is devoted to the factors that determine the type of financial system .These sections followed by some conclusions.

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Instructional program on patients with ulcerative colitis adherence for Medication and Diet to prevent Colorectal Cancer: case and control study
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ABSTRACT:

Objectives: The study aims to know the effectiveness of the educational program in the patient’s adherence to medication and diet and to know the relationship between the effectiveness of the education program and their demographic data related to the patient’s age, gender, marital status, education level, occupation, monthly income and residence.

Methodology: A quasi -experimental design study was performed on patient who attended to Gastroenterology and Hepatology Teaching Hospital, from March 2021 to September 2021. The non-probability sampling including 50 patients for case study and 30 patients for control group. The questionnaire consists of 3 parts, part one the socio

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