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 Apr 01 2020
Journal Name
Journal Of Construction Engineering And Management
Development of Assessment Tool for Workforce Sustainability
...Show More Authors

View Publication
Scopus (44)
Crossref (40)
Scopus Clarivate Crossref
Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Theoretical structure of Eco-cities: subject review
...Show More Authors
Abstract<p>Given the importance of ecology and its entry into various fields in general and the urban environment particularly; ecological cities take wide ranges of application at multiple regional and global levels. However, it repeatedly noted that there was a state of cognitive confusion and overlapping in the term ecology comes from the diversity of implementation within several disciplines. Architects, designers, and planners have instilled biological development directly into the formal principles as well as the social structures of the ecological cities. Therefore, the research presents a rapid review of the most relevant areas that dealt with the ecological cities by research and analys</p> ... Show More
View Publication
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Engineering
A Review of Interface Bonding Testing Techniques
...Show More Authors

Interface bonding between asphalt layers has been a topic of international investigation over the last thirty years. In this condition, a number of researchers have made their own techniques and used them to examine the characteristics of pavement interfaces. It is obvious that test findings won't always be comparable to the lack of a globally standard methodology for interface bonding. Also, several kinds of research have shown that factors like temperature, loading conditions, materials, and others have an impact on surface qualities. This study aims to solve this problem by thoroughly investigating interface bond testing that might serve as a basis for a uniform strategy. First, a general explanation of how

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Oct 01 2024
Journal Name
Computational And Theoretical Chemistry
The curious case of S4N4 − A reinvestigation
...Show More Authors

View Publication
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Physics: Conference Series
Cubic ideals of semigroup in KU-algebra
...Show More Authors
Abstract<p>In this work, we study of the concept of a cubic set of a semigroup in KU-algebra. Firstly, we study a cubic sub KU-semigroup and achieve some results in this notion. And then, we get a relation between a cubic sub KU-semi group and a level set of a cubic set. Moreover, we define some cubic ideals of this structure and we found relationships between these ideals.</p><p>2010 AMS Classification. 08A72, 03G25, 06F35</p>
View Publication
Scopus (6)
Crossref (5)
Scopus Crossref
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Design of Step-Index Multimode Optical Fiber
...Show More Authors
Abstract<p>In this paper, a step-index fiber with core index 1.445 5 1 7 and cladding index 1.443 1 5 7 has been designed and studied. Multimode operation is achieved by using a fiber with core radius 25 μm operating at a wavelength of 1.3 μm. The mode parameters (effective refractive index, phase constant, fractional modal power in the core and cutoff wavelength) were calculated using RP fiber calculator (PRO version 2020). The shapes of the intensity and amplitude distribution of linearly polarized guided modes were shown.</p>
View Publication Preview PDF
Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Theoretical structure of Eco-cities: subject review
...Show More Authors

Given the importance of ecology and its entry into various fields in general and the urban environment particularly; ecological cities take wide ranges of application at multiple regional and global levels. However, it repeatedly noted that there was a state of cognitive confusion and overlapping in the term ecology comes from the diversity of implementation within several disciplines. Architects, designers, and planners have instilled biological development directly into the formal principles as well as the social structures of the ecological cities. Therefore, the research presents a rapid review of the most relevant areas that dealt with the ecological cities by research and analysis at various levels, from the concept and definition of

... Show More
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Environment Asia 14(1) 2021 13-22
Synoptic analysis of dust storm in Iraq
...Show More Authors

In this study, the synoptic analysis of dust storm for spring and summertime in Iraq were investigated. The images for dust provided by NASA are used to emphasize the dust storm days, while the composite maps of wind vector and geopotential 850hPa are mapped to investigate the pressure and wind direction patterns appearing with the dust condition in the same days. Spring has more dust frequency than summertime, especially in May. The frontal type of dust storm is dominant on spring, the cold air pushes the warm air that picking up the sand to the air through the vertical wind, but the southwestern high-speed wind and drought condition were controlled on the dust in summer. The northwestern wind is the main factor that carries the dust for l

... Show More
Scopus (13)
Scopus
Publication Date
Wed Nov 01 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Interval valued fuzzy ideals of TM-algebra
...Show More Authors

We introduce the notion of interval value fuzzy ideal of TM-algebra as a generalization of a fuzzy ideal of TM-algebra and investigate some basic properties. Interval value fuzzy ideals and T-ideals are defined and several examples are presented. The relation between interval value fuzzy ideal and fuzzy T-ideal is studied. Abstract We introduce the notion of interval value fuzzy ideal of TM-algebra as a generalization of a fuzzy ideal of TM-algebra and investigate some basic properties. Interval value fuzzy ideals and T- ideals are defined and several examples are presented. The relation between interval value fuzzy ideal and fuzzy T-ideal is studied.

Scopus (1)
Scopus Clarivate Crossref
Publication Date
Tue Sep 14 2021
Journal Name
Nature Reviews Microbiology
Towards an integrative view of virus phenotypes
...Show More Authors

View Publication
Scopus (23)
Crossref (30)
Scopus Clarivate Crossref