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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
Sat Dec 30 2023
Journal Name
Al-kindy College Medical Journal
Effect of Palmaris Longus on Handwriting Skills
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Background: Kinesiologists, Physical Anthropologists, and Anatomists have all long been captivated by the structure and development of the superficial forearm flexor, the Palmaris longus.

Objective: To study the effect of Palmaris Longus on certain handwriting skills.

Subjects and Methods: Three Palmaris Longus occurrence tests were conducted on 200 students (100 males and 100 females) affiliated to Colleges of Medicine of Baghdad University then the participants were tested for certain handwriting skills to correlate the presence of Palmaris Longus in the dominant side with handwriting.

Results: 89% of all subject

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
A Pragmatic Study of English Honorific Forms
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         It is axiomatic that languages mirror  the world view of their users. Manipulating honorific forms  among people inevitably reflects this truth . Honorifics are conventionalized forms or expressions  manifested in all the world's languages and  are used to  express the social status of the participants in the verbal interaction and to convey indications like politeness and respect  . English is no exception. However the question is what exactly creates these forms and their meanings. Although  honorifics have been extensively researched from a grammatical and semantic  angle  , yet they haven’t received that significant  attention  i

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Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
The concept of rhythm in the play
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The training of great importance in the play, in building optic and intellectual broadcast codes tags, and then comes after the recipient at the reception of such codes and decoded tags, and is the rhythm, the color of the most important elements of configuration, consistent with other elements, Kaltmathl, and focus, and harmony, and dissonance

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Publication Date
Thu Oct 25 2018
Journal Name
Al–bahith Al–a'alami
Image of relief organizations for displaced Iraqis
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This research aims to know the intellectual picture the displaced people formed about aid organizations and determine whether they were positive or negative, the researchers used survey tool as standard to study the society represented by displaced people living in Baghdad camps from Shiites, Sunnis, Shabak, Turkmen, Christians, and Ezidis.
The researcher reached to important results and the most important thing he found is that displaced people living in camps included in this survey hold a positive opinion about organizations working to meet their demands but they complain about the shortfall in the health care side.
The research also found that displaced people from (Shabak, Turkmen, and Ezidi) minorities see that internati

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Applications of Artificial Intelligence in Graphic Design
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If the Industrial Revolution has enabled the replacement of humans with machines, the digital revolution is moving towards replacing our brains with artificial intelligence, so it is necessary to consider how this radical transformation affects the graphic design ecosystem. Hence, the research problem emerged (what are the effects of artificial intelligence on graphic design) and the research aimed to know the capabilities and effects of artificial intelligence applications in graphic design, and the study dealt in its theoretical framework with two main axes, the first is the concept of artificial intelligence, and the second is artificial intelligence applications in graphic design. The descriptive approach adopted a method of content

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
Pre-Writing Skills of Kindergarten Children Preparation
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The study aimed to design a test of pre-writing skills for public kindergartens in Baghdad city. The test consisted of (25) items applied on a sample of (150) kindergarteners to identify these skills as well as to identify the significant difference between male and female children and if there is a difference between pre-school children and kindergarteners. The results showed the presence of pre-writing skills with a high degree in kindergarten children. The differences were clear in these skills between male and female children and those in pre-school than those in kindergartens. The researcher suggested a number of recommendations and proposals.

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Publication Date
Mon Dec 30 2019
Journal Name
حولیات أداب عین شمس
Difficulty of translating collocations in the Quran
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Publication Date
Sat Dec 30 2023
Journal Name
Gsc Biological And Pharmaceutical Sciences
Checklist of insects- borne diseases in Iraq
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This study presents an updated checklist of the dipteran-borne diseases in Iraq, together with their original name combinations and synonyms. According to this checklist, 152 species, 40 genera within 14 families. Furthermore, minor corrections were applied to some authors’ names and years of publication.

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis of New N-Substituted Phenoxazine Derivatives
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This work comprises the synthesis of new phenoxazine derivatives containing N-substituted phenoxazine starting from phenoxazine (1). Synthesis of ethyl acetate phenoxazine (2) through the reaction of phenoxazine with ethylchloroacetate, which reacted with hydrazine hydrate to give 10-aceto hydrazide phenoxazine (3), then reacted with formic acid to give 10-[N-formyl acetohydrazide] phenoxazine (4). Reaction of compound (4) with phosphorous pentaoxide or phosphorus pentasulphide to gave 10-[N-methylene-1,3,4-oxadiazole] phenoxazine (5) and 10-[N-methylene-1,3,4-thiadiazole] phenoxazine (6).

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Study of alumina prepared from Iraqi kaolin
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The current research was conducted to report the synthesis of alumina powder from Iraqi kaolin. The kaolin was transformed to metakaolin by calcinations at temperature 800 °C for three hours. Then the calcined kaolin was treated with (1.5 M) from H2SO4 for 6 hours to form Al2(SO4)3.12H2O solution. The precipitate was dried at 80oC for 10 hours and calcinations at different temperatures for two hours. The samples which result was characterized by X–Ray diffraction (XRD) and X–Ray fluorescence (XRF). The results indicate to the crystalline hydrate aluminum sulfate for the sample that be as – synthesis and when calcinations at 600 oC transformed into aluminum sulfate phase. The phases of alumina which we obtain consisted of a gamma a

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