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jeasiq-445
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
Sat Jul 06 2019
Journal Name
Journal Of Legal Sciences
Temporary management of funds placed under custody
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The interim administration is an application of the idea of ​​management required by certain circumstances, which are necessary and urgent, and most laws, especially the laws we have compared (the French Civil Code and the Egyptian civil law and the Iraqi civil law) did not regulate the idea of ​​interim administration accurately, This idea is interrelated, but this idea is highlighted whenever a temporary administrator is needed. It is often necessary to maintain a financial or financial burden that is impossible for the owner to manage his own money for one reason or another, the appointment of a temporary manager who manages these funds, we find the legislator resort in such a case to appoint a manager to temporarily save and ma

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Publication Date
Fri Jun 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Mixed Ligand Complexes of Trimethoprim: A Review
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In this research, we highlight the most important research related to the mixed ligand complexes of the drug trimethoprim (TMP), and for the past 7 years where this drug has been used as a chelating ligand and gives stability to the complexes with ions of metal elements where these complexes, prepared and diagnosed, and for some research the bacterial activity was studied against different types of bacteria

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Publication Date
Fri Jun 18 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Quadtree partitioning scheme of color image based
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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Effect of Ochratoxin-A on Mouse Embryos
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This study sought to determine malformation caused by Ochratoxin-A (OTA) on mouse embryos. Twenty adult female white Swiss mice (mus msculus) were divided into four groups, with five females per group, and with one male placed with two females in a cage. Avaginal plug was observed in the early morning and the day of mating was considered as day of pregnancy followed by the first day of pregnancy. Three sub lethal concentrations of OTA were applied to the respective groups (other than the control), 1mg/kg, 2mg/kg and 4mg/kg. The animals were given 0.1 ml per 10 gm body weight per concentration of OTA once a day during days 7-14 of pregnancy. The control group animals were given distilled water. The pregnant mice were dissected, and the embry

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Publication Date
Wed Jun 04 2008
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis and characterization of new ligand c
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In the present paper we report the synthesis of a new ligand [HL][(2-1-[(2-hydroxy-benzylidene)-hydrazono]-ethyl) benzene-1, 3, 5-triol and its complexes with (Mn", Fe", Cd", and Hg") The ligand was prepared in two steps. In the first step a solution of salicylaldehyed in methanol reacted under reflux with hydrazinemonohydrate to give an intermediate compound which reacted in the second step with 2, 4, 6-trihydroxidernonohydrate giving the tientioned ligand. The complexes were synthesis by direct reaction of the corresponding metal chloride with ligand. The ligand and the complexes have been characterized by spectroscopic methods [" H NMR, IR, UV-Vis,, atomic absorption], HPLC microanalysis along with conductivity measurements. From the abo

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Biochemical Study of Gallstones Compositions in Iraqipatients
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The aim of this study is to determine the organic and inorganic components of bile and gallstones in Iraqi patients. Forty seven patients were included in this study with mean age (53+7) years and BMI (30.82+4.18) Kg/m2. Bile was classified according to its corresponding stones into: Bile of Mixed stones and Bile of pigment stones. IR spectra were studied for both types of stones and their bile in addition to biochemical analysis for organic and inorganic components. The organic components include: (cholesterol, bilirubin, bile salts, and phospholipids), while inorganic components include salts of: (calcium, phosphorus, iron, cupper and magnesium). The results reveal to there was significant low levels (p<0.005) of bile salts and phospholi

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study of Density Distribution in Entrained Plasma
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A theoretical investigation is carried out to study the effect of a pencil electron beam propagating inside the plasma region determining the hydrodynamic densities distribution with the aid of numerical analysis finite deference method (FDM).The plasma is generated and trapped by annular electron beams of fixed electron density 1x1014 m-3. The result of the study shows that the hydrodynamic density behaves as the increase in pencil electron beam. The hydrodynamic density ratio goes to more than double as the increase in pencil electron beam density to 1x1018 m-3.

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Geomorphological Development of Badra Alluvial Fan
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The geomorphological importance of studying the alluvial fan derives from the fact that
in enables us to know the Origin and development of such a phenomenon which cover a vast
area in different regions.
This study tackles the geomorphological development of Badra alluvial fan through
knowing the factors of its origin, development, form and their present area, by using the
climate hydrological In formation besides using topographic Maps and changes detection for
different years (1973 - 2013) from satellite images

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Simulation on Rotation Curve of Spiral Galaxies
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Abstract<p>The problem of dark matter in galaxies is still one of the most important unsolved problems in the contemporary extragalactic astronomy and cosmology. The existence of a significant dynamic difference between the visible mass and the conventional mass of galaxies firmly establishes observational result. In this paper an unconventional explanation will be tested as an alternative to the cold dark matter hypothesis; which is called the modified Newtonian dynamics (MOND).</p><p>In this paper covers the simulation of galactic evolutions; where the two hypotheses are tested via the rotation curves. N-body simulation was carried adopting different configuration lik</p> ... Show More
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Morphometric Tectonic Characteristic Of Trifaoui Valley Basin
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The study of morphometric tectonic characteristics of Trifaoui Valley Basin and knowledge of tectonic activity in the study area to be a useful tool to identify and measure the tectonic activity. Some indicators have been used for the river basin in order to learn pelvic tilt and symmetry factor asymmetry and cross terrain of the valley was a definitive classification of indicators geomorphological and show off Index (AF) to the pelvis tilted towards the north and this Match with the direction of the public trough. The index (T) Non-displacement of the mainstream of the basin of river from the center of the basin, and the index (SL) to the tectonic activity index (VF) Basin Trifaoui neutral in terms of lifting the tectonic processes of w

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