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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
Sun Oct 29 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses' Knowledge toward Infection Control Measures for Hepatitis 8 Virus in Hemodialysis Units
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Objectives: to assess nurses' knowledge toward infection control measures for hepatitis a virus in hemodialysis
units and to detemine the relationship between nurses' knowledge and their demographical characteristics.
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A non-probability `tturposive" sample of (51) nurses, who were working in hemodialysis units were selected
from Baghdad teaching hosphals. The data were collected through the use of constructed questionnaire, which
consists of two parts (I) Demographic data fom that consists of 10 items and (2) Nurses' knowledge form that
consists of 6 sections contain 79 items, by means of direct interview techniq

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Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Lipid Peroxidation, Prooxidant and Related Antioxidant Proteins in Various Types of Hyperlipoproteinemic Males and Control
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Thirty nine hyperlipoproteinemic (HPLic) male subject aged (48-63) year not on any of the lipid lowering drugs, attending out patient clinic at Baghdad Teaching Hospital, were included in the present study, in addition to twenty two normolipidimic male subjects of matched age were included as control throughout this study. The first part of this study was devoted to the classification of the HPLic subjects according to the serum lipid and lipoprotein profile following defined criteria. The lipid parameter including total cholesterol (TC), triglyceride (TG), high density lipoprotein (HDL) and low density lipoprotein (LDL) were investigated in serum of HPLic subjects included in the study. The classification was performed according to Fred

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Biological Control of Acaudalerodes Rachipora (Singh) (Hemiptera: Alerodidae) by the Entomopathogenic Fungi on in Field
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This study was conducted in the College of Agriculture fields /University of Baghdad, during Autumn 2013. This study was aimed to examine the mortality rate on the all black fly stages of Acaudalerodes rachipora Singh) by the biotic fungus Beuveria bassiana. The results of a preliminary survey showed that the samples of Ziziphus spaina christi were infested by blakflies in Agriculture collage during Autumn seasons of 2013 , the presence of species of black flies A. rachipora on the lower surface of the leaf, the study aimed to study and research the effects of fungus B. bassiana on black fly A. rachipora. After six days of treatment results showed the continued superiority 106 spore / ml trends in the western, southern and

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Fixed Point Theory for Study the Controllability of Boundary Control Problems in Reflexive Banach Spaces
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      In this paper, we extend the work of our proplem in uniformly convex Banach spaces using Kirk fixed point theorem. Thus the existence and sufficient conditions for the controllability to general formulation of nonlinear boundary control problems in reflexive Banach spaces are introduced. The results are obtained by using fixed point theorem that deals with nonexpanisive mapping defined on a set has normal structure and strongly continuous semigroup theory. An application is given to illustrate the  importance of the results.

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
A Comparative Study of Iraqi Patients with Bedsore and other Inpatients as a Control Group
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Bedsore (pressure ulcers)is a major nurse-careoutcome. There are many influences that can contribute to the progress of pressure ulcers, but the final common pathway to ulceration is tissue ischemia. This study aimed to detect some etiological factors that predispose to bedsore. The study was conducted on patients attending intensive care departments. Out of 82 inpatients who suffered from pressure ulcer, 54were males and 28were females. Specimens were collected during the period of September, 2019 –February, 2020 from different Hospitals (Alkadhimiya Teaching Hospital, General Hospital of AlshaheedAl-Sadr, and Medical City/ Ghazi Al-Hariri hospital) in Baghdad, Iraq. Simultaneously, other 20 specimens were collected as control fromin

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Assessment of Glycemic Control, Renal Function, and Oxidative Stress Parameters in Type 2 Diabetes MellitusPatients
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Diabetes mellitus (T2DM) is a multifactorial syndrome that israpidly rising in all the continents ofthe globe, causing elevated blood sugar levels in affected people. A sample of 81 Iraqi T2DM patients was investigated based on several parameters. Glycemic control parameters includedlevels of fasting blood glucose (FBG),
glycated hemoglobin (HbA1C), and insulin, along with insulin resistance (IR) and insulin sensitivity (IS). Renal function tests includedmeasuring the blood levels of urea and creatinine. Oxidative stress parameters included total antioxidant capacity (TAC) and thelevel of reactive oxygen species (ROS). The results of the present
study showed a highly significant (P˂0.01) increase in FBG, HbA1c, insulin and IR leve

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Publication Date
Wed Feb 06 2019
Journal Name
International Journal Of Dynamics And Control
Biomechanics, actuation, and multi-level control strategies of power-augmentation lower extremity exoskeletons: an overview
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Scopus (27)
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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Evidence Based Updating of HbA1c Targets: Global Guidelines forGlycemic Control in Type 2 Diabetes Mellitus
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Background:Measurement of hemoglobin A1c (A1C) is a renowned tactic for gauging long-term glycemic control, and exemplifies an outstanding influence to the quality of care in diabetic patients.The concept of targets is open to criticism; they may be unattainable, or limit what could be attained, and in addition they may be economically difficult to attain. However, without some form of targeted control of an asymptomatic condition it becomes difficult to promote care at allObjectives: The present article aims to address the most recent evidence-based global guidelines of A1C targets intended for glycemic control in Type 2 Diabetes Mellitus (T2D).Key messages:Rationale for Treatment Targets of A1C includesevidence for microvascular and ma

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Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Control of American Foul Brood Disease (AFB) in Honey Bee Using Thyme Extracts and Thymol
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 Ethanolic extracts of Thyme (Thymbra spicata) were tested for their inhibitory action on Paenibacillus larvae the causative agent of American foul brood with different concentration by using disc assay and mixed with culture media . Results showd that 3000mg / disc and 3000 mg / ml was the effective concentroation for the both methods .Thymol was isolated by using TLC technique . The effective concentration of thymol on growth of bacteria was 1000 mg / disc .          Thymol and crude extracts of thyme 3000 mg / ml were tested on infected hives by mixed with sugar  solution . The symptoms of AFB disease was full disappearance within 21 , 27 days after treatment with thymol and thyme

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Publication Date
Thu Aug 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The using of Punica granatum phytochemicals to control the intermediate host of urinary schistosomaisis ( Schistosoma haematobium).
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The using of phytochemicals  of Punica granatum to control the

snail    of    Bulinus      truncatus     the    intermediate     hosts     of    urinary

schistosomiasis in Iraq in a laboratory study.

It  was  found that  the peel  and leave  of Punica  granatum  was

effective  to  control  the  snail  with  very  small  amount  of  different concentrations (30-50 mg/l) in the first day of the treatment.

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