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
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Diagnoses System of Varicose Disease
...Show More Authors

The diagnoses system of varicose disease has a good level of performance due to the complexity and uniqueness in patterns of vein of the leg. In addition, the patterns of vein are internal of the body, and its features are hard to duplicate, this reason make this method not easy to fake, and thus make it contains of a good features for varicose disease diagnoses. The proposed system used more than one type of algorithms to produce diagnoses system of varicose disease with high accuracy, in addition, this multi-algorithm technique based on veins as a factor to recognize varicose infection. The obtained results indicate that the design of varicose diagnoses system by applying multi- algorithms (Naïve Bayes and Back-Propagation) produced n

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the Range Application of Internal Marketing for HRM Philosophy in the Public Company for Electrical and Electronic Industries
...Show More Authors

The reason behind choosing this topic " internal marketing (IM) of human resource management (HRM)" is to highlight the advantages of using IM in the organization framework. The problem of the research paper lies in not paying enough attention to employees genuine needs as they interact with each other in the sake of organization prosper. This research paper can be used as indictor to expose the weaknesses that the organization encounters daily. The current research paper attempts at examining the possibility of developing philosophy of internal marketing of human resources and its most practices, empowering staff, training courses, motivations and recognitions, and within departments communication, in order to reach targeted res

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
KNOWLEDGE SHARING REQUIREMENTS TO IMPROVE THE QUALITY OF THE AUDIT WORKS IN THE FEDERAL BOARD OF SUPREME AUDIT OF IRAQ
...Show More Authors

The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achiev

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Analytical Study for the Annual TEC Parameter Variations for the Solar Cycle 24 over Iraqi Zone
...Show More Authors

In this research, the TEC parameter has been determined for the ionosphere layer over the Iraqi zone. The calculations of this parameter have been conducted using the IRI model that considered as one of the recommended international models which used to calculate the ionosphere parameter (TEC). The determinations have been made for several sites or sites that located within the Iraqi territory. The years (2011-2013) of the solar cycle 24 have been adopted to make the determinations for the TEC parameter.The capital Baghdad has been selected to represent the transmitter station and many different communication points which are located in different directions around the transmitter station have been represented as receiving stations.

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
The Daily Pattern at 500 hPa Geopotential Heights and Its Association with Heavy Rainfall over Iraq
...Show More Authors

    Rainfall in the mid-latitudes is highly related to the synoptic pattern at the upper-levels, this study focuses on the relationship between 500 hPa geopotential height patterns and the cyclone at the surface. Synoptic studies that there is a correlation between cyclone at the surface and deepening of the trough at the upper in the mid-latitudes. The results show that when the upper trough is situated over the eastern Mediterranean, this will enhance the advection of warm and moist air from the tropical region, which will cause baroclinic instability over Iraq, leading to heavy precipitation and torrents in some situations.

View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Proceeding Of The 1st International Conference On Advanced Research In Pure And Applied Science (icarpas2021): Third Annual Conference Of Al-muthanna University/college Of Science
Climate change and its effect on water and vegetation cover over shary region using GIS techniques
...Show More Authors

View Publication Preview PDF
Scopus (5)
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
The 2nd Universitas Lampung International Conference On Science, Technology, And Environment (ulicoste) 2021
A comparison between IRI-2016 and ASAPS models for predicting foF2 ionospheric parameter over Baghdad city
...Show More Authors

View Publication
Scopus (1)
Scopus Crossref
Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
Irregular urban Expansion and Its Effects on Air Temperature over Baghdad City using Remote Sensing Technique
...Show More Authors

Heat island is known as the increases in air temperature through large and industrial cities compared to surrounding rural areas. In this study, remote sensing technology is used to monitor and track thermal variations within the city center of Baghdad through Landsat satellite images and for the period from 2000 to 2015. Several processors and treatments were applied on these images using GIS 10.6 and ERDAS 2014, such as image correction and extraction, supervised classification, and selection of training samples. Urban areas detection was resulted from the supervised classification linked to the temperature readings of the surface taken from the thermal bands of satellite images. The results showed that the surface temperature of the c

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (2)
Scopus Crossref
Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
A Cut-off low at 500 hPa Geopotential Height and Rainfall Events over Iraq: Case Studies
...Show More Authors

A cut-off low is a closed low with a low value of geopotential height at the upper atmospheric levels that has been fully detached (cut-off) from the westerly flow and move independently. A cut-off low causes extreme rainfall events in the mid-latitudes regions. The main aim of this paper is to investigate the cut-off low at 500 hPa over Iraq from a synoptic point of view and the behavior of geopotential height at 500 hPa. To examine the association of the cut-off low at 500 hPa with rainfall events across Iraq, two case studies of heavy rainfall events from different times were conducted. The results showed that the cut-off low at 500 hPa with a low value of geopotential height will strengthen the low-pressure system at the surface, lea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
Investigating the Annual Cross-Correlation between HPF, OWF and BUF Ionospheric Parameters over Middle East Region
...Show More Authors

In this work various correlation methods were employed to investigate the annual cross-correlation patterns among three different ionospheric parameters: Optimum Working Frequency (OWF), Highest Probable Frequency (HPF), and Best Usable Frequency (BUF). The annual predicted dataset for these parameters were generated using VOCAP and ASASPS models based on the monthly Sunspot Numbers (SSN) during two years of solar cycle 24, minimum 2009 and maximum 2014. The investigation was conducted for Thirty-two different transmitter/receiver stations distributed over Middle East. The locations were selected based on the geodesic parameters which were calculated for different path lengths (500, 1000, 1500, and 2000) km and bearings (N, NE, E, S

... Show More
View Publication Preview PDF
Scopus Crossref