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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
Tue May 16 2023
Journal Name
Journal Of Engineering
Critical Evaluation of City Streets
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 The diverse urban spaces of the streets is an important part of the city's physicist configuration and a link between architectural and civilizational communication through time starting from the historic towns down to the contemporary cities, within the proposals of the future cities. From general observations and literature review a research problem is crystallized as some directions not arbitrary rational when expansion and the growth of cities, and other measures wrong or the existence of some incorrect actions and processes related to the cities planning as a categorizing the goals and priorities in city plan.The streets were constitute a high proportion of the total area of cities, where up to over 30% in major cities. These

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Publication Date
Sun Jan 01 2017
Journal Name
البحوث التربويةوالنفسية
Preparing a teacher’s guide for computer books for the intermediate stage according to learning styles
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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Engineering
Study the Properties of Sodium Silicate Composite as a Barrier Separating Between the Internal Oil Distillation Towers and Chemical Fumes of Crude Oil
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The study of surface hardness, wear resistance, adhesion strength, electrochemical corrosion resistance and thermal conductivity of coatings composed from sodium silicate was prepared using graphite micro-size particles and carbon nano particles as fillers respectively of concentration of (1-5%), for the purpose of covering and protecting the oil distillation towers. The results showed that the sodium silicate coating reinforced with carbon nano-powder has higher resistance to stitches, mechanical wear, adhesive and thermal conductivity than graphite/sodium silicate composite especially when the ratio 5% and 1%, the electrochemical corrosion test confirmed that the coating process of stainless steel 304 lead to increasin

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating Supervision’s Performance of Specialist Supervisors in Secondary Schools from Principals’ Perspectives
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The objective of the research is to identify the level of supervisory performance of the educational supervisor from the point of view of headmasters at secondary schools. The problem was the need to evaluate performance. A sample of (97) school headmasters was chosen to collect the needed data, they proportionated (38%) of the total community. the researcher designed a questionnaire consisted of (43) paragraphs with five areas. The results showed that there is a good level of performance among supervisors; there are no significant differences in the variable of the certificate, while there were significant differences in terms of gender for the benefit of males. The research concluded with a number of recommendations and suggestions.

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
Mental wandering and its relationship to attention control among university students
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Research summary: The current research aims to identify:

1-Mental wandering among university students 2- Attentioncontrol among universitey students. 3- The relationship between mental wandering and attention control among university students. 4- The difference in the relationship among university students: accoerding to a- the gender variable (males - females) b- according to the specialization variable) Scientific-human), and the results of the current research reached the following: 1- University students have mental wandering associated with the task, and mental wandering that is not related to the task. 2- University students have attentive control 3- There is no relationship between mental wandering associated with task and

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Publication Date
Fri Apr 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Medium access control protocol design for wireless communications and networks review
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<p><span>Medium access control (MAC) protocol design plays a crucial role to increase the performance of wireless communications and networks. The channel access mechanism is provided by MAC layer to share the medium by multiple stations. Different types of wireless networks have different design requirements such as throughput, delay, power consumption, fairness, reliability, and network density, therefore, MAC protocol for these networks must satisfy their requirements. In this work, we proposed two multiplexing methods for modern wireless networks: Massive multiple-input-multiple-output (MIMO) and power domain non-orthogonal multiple access (PD-NOMA). The first research method namely Massive MIMO uses a massive numbe

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Publication Date
Thu Dec 19 2024
Journal Name
Ieee Explorer
A Novel Flow Priority and Continuity Control Mechanism in SDN Network
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In recent days, the escalating need to seamlessly transfer data traffic without discontinuities across the Internet network has exerted immense pressure on the capacity of these networks. Consequently, this surge in demand has resulted in the disruption of traffic flow continuity. Despite the emergence of intelligent networking technologies such as software-defined networking, network cloudification, and network function virtualization, they still need to improve their performance. Our proposal provides a novel solution to tackle traffic flow continuity by controlling the selected packet header bits (Differentiated Services Code Point (DSCP)) that govern the traffic flow priority. By setting the DSCP bits, we can determine the appropriate p

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Publication Date
Wed Sep 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kick tolerance control during well drilling in southern Iraqi deep wells
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The importance of kick tolerance in well operations has recently increased due to its implications in well design, in drilling and well control. To study a simple method for the application of kick tolerance concept in an effective way on the basis of field data, this research purpose is to improve knowledge about Kick Tolerance and represents a technical basis for the discussion on revision of standard procedure.

   The objective of this work is to review and to present a methodology of determination the kick tolerance parameters using the circulation kicks tolerance concepts.

   The proposed method allows to know, to evaluate and to analyze the kick tolerance problem in order to make the drilling exe

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Publication Date
Sat Jan 01 2022
Journal Name
Computers, Materials &amp; Continua
Takagi–Sugeno Fuzzy Modeling and Control for Effective Robotic Manipulator Motion
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Publication Date
Wed Sep 01 2021
Journal Name
Journal Of Petroleum Science And Engineering
Factors affecting gel strength design for conformance control: An integrated investigation
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