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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
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Spatial Distribution of Heavy Element in Erbil's Municipal Landfills by Using GIS
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Untreated municipal solid waste (MSW) release onto land is prevalent in developing countries. To reduce the high levels of harmful components in polluted soils, a proper evaluation of heavy metal concentrations in Erbil's Kani Qrzhala dump between August 2021 and February 2022 is required. The purpose of this research was to examine the impact of improper solid waste disposal on soil properties within a landfill by assessing the risks of contamination for eight heavy elements in two separate layers of the soil by using geoaccumulation index (I-geo) and pollution load index (PLI) supported. The ArcGIS software was employed to map the spatial distribution of heavy element pollution and potential ecological risks. The I-geo values in summe

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Publication Date
Sun Dec 18 2022
Journal Name
Journal Of The College Of Basic Education
A (k,ℓ) Span in Three Dimensional Projective Space PG(3,p) Over Galois Field where p=4
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الغرض من هذا العمل هو دراسة الفضاء الإسقاطي ثلاثي الأبعاد PG (3، P) حيث p = 4 باستخدام المعادلات الجبرية وجدنا النقاط والخطوط والمستويات وفي هذا الفضاء نبني (k، ℓ) -span وهي مجموعة من خطوط k لا يتقاطع اثنان منها. نثبت أن الحد الأقصى للكمال (k، ℓ) -span في PG (3،4) هو (17، ℓ) -span ، وهو ما يساوي جميع نقاط المساحة التي تسمى السبريد.

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Publication Date
Mon Apr 01 2024
Journal Name
Journal Of Environmental Chemical Engineering
A critical review describes wastewater photocatalytic detoxification over Bi5O7I-based heterojunction photocatalysts: Characterizations, mechanism insight, and DFT calculations
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Publication Date
Thu Dec 31 2020
Journal Name
International Journal On Governmental Financial Management
The Shift towards the Results-Oriented Budget and Its Impact on Government Performance Information
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Publication Date
Sat Aug 01 2020
Journal Name
Surgical Neurology International
Unilateral absence of the internal carotid artery associated with anterior communicating artery aneurysms: Systematic review and a proposed management algorithm
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Background:

Absence or hypoplasia of the internal carotid artery (ICA) is a rare congenital anomaly that is mostly unilateral and highly associated with other intracranial vascular anomalies, of which saccular aneurysm is the most common. Blood flow to the circulation of the affected side is maintained by collateral pathways, some of which include the anterior communicating artery (Acom) as part of their anatomy. Therefore, temporary clipping during microsurgery on Acom aneurysms in patients with unilateral ICA anomalies could jeopardize these collaterals and place the patient at risk of ischemic damage. In this paper, we review the literature on cases with a unilaterally absent ICA associa

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Publication Date
Sat Dec 30 2023
Journal Name
مجلة نسق
Evaluating the Students’ Performance in the College of Education for Women in Using the Digital Transformation
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This study aims at evaluating the performance of MA students in the College of Education for Women in using the digital transformation and identifying the significant difference in performance evaluation according to the variable of academic qualification (Master or PHD). In order to achieve the aim of the research the researcher prepared a questionnaire of 20 items, and this happens after the researcher's getting acquaintance of the literature of previous studies related to the variable of the research. The apparent validity of the items was examined by exposing them to 10 juries specialized in education, psychology and evaluation and measurement. The stability of the items was examined via two methods, the test-repetition and half-divisio

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Publication Date
Sun Mar 31 2013
Journal Name
Inventi Impact: Artificial Intelligence
SIMULATION OF IDENTIFICATION AND CONTROL OF SCARA ROBOT USING MODIFIED RECURRENT NEURAL NETWORKS
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This paper presents a modified training method for Recurrent Neural Networks. This method depends on the Non linear Auto Regressive (NARX) model with Modified Wavelet Function as activation function (MSLOG) in the hidden layer. The modified model is known as Modified Recurrent Neural (MRN). It is used for identification Forward dynamics of four Degrees of Freedom (4-DOF) Selective Compliance Assembly Robot Arm (SCARA) manipulator robot. This model is also used in the design of Direct Inverse Control (DIC). This method is compared with Recurrent Neural Networks that used Sigmoid activation function (RS) in the hidden layer and Recurrent Neural Networks with Wavelet activation function (RW). Simulation results shows that the MRN model is bett

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Design and Simulation of L1-Adaptive Controller for Position Control of DC Servomotor
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This paper presents L1-adaptive controller for controlling uncertain parameters and time-varying unknown parameters to control the position of a DC servomotor. For the purpose of comparison, the effectiveness of L1-adaptive controller for position control of studied servomotor has been examined and compared with another adaptive controller; Model Reference Adaptive Controller (MRAC). Robustness of both L1-adaptive controller and model reference adaptive controller to different input reference signals and different structures of uncertainty were studied. Three different types of input signals are taken into account; ramp, step and sinusoidal. The L1-adaptive controller ensured uniformly bounded

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Control of Propagation of Salt Wedge by using Roughness Blocks having Different Inclination
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The hydraulic conditions of a flow previously proved to be changed when placing large-scale geometric roughness elements on the bed of an open channel. These elements impose more resistance to the flow.  The geometry of the roughness elements, the numbers used, and the configuration are parameters that can affect the hydraulic flow characteristics. The target is to use inclined block elements to control the salt wedge propagation pointed in most estuaries to prevent its negative effects. The Computational Fluid Dynamics CFD Software was used to simulate the two-phase flow in an estuary model. In this model, the used block elements are 2 cm by 3 cm cross-sections with an inclined face in the flow direction, with a length

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reducing activity costs under Resource Consumption Accounting: An Applied Research in the MidlandRefineriesCompany-Al Daura Refine
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The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

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