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
Thu Mar 04 2021
Journal Name
Journal Of Coastal Conservation
Solar system planetary alignment triggers tides and earthquakes
...Show More Authors

View Publication
Scopus (6)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Machine Learning Approach for Facial Image Detection System
...Show More Authors

HM Al-Dabbas, RA Azeez, AE Ali, Iraqi Journal of Science, 2023

View Publication
Scopus (8)
Scopus
Publication Date
Mon Apr 15 2019
Journal Name
Proceedings Of The International Conference On Information And Communication Technology
Hybrid LDPC-STBC communications system based on chaos
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Sun Oct 29 2023
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Optimization Techniques for Human Multi-Biometric Recognition System
...Show More Authors

Researchers are increasingly using multimodal biometrics to strengthen the security of biometric applications. In this study, a strong multimodal human identification model was developed to address the growing problem of spoofing attacks in biometric security systems. Through the use of metaheuristic optimization methods, such as the Genetic Algorithm(GA), Ant Colony Optimization(ACO), and Particle Swarm Optimization (PSO) for feature selection, this unique model incorporates three biometric modalities: face, iris, and fingerprint. Image pre-processing, feature extraction, critical image feature selection, and multibiometric recognition are the four main steps in the workflow of the system. To determine its performance, the model wa

... Show More
View Publication
Crossref
Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
System Identification Algorithm for Systems with Interval Coefficients
...Show More Authors

In this research a new system identification algorithm is presented for obtaining an optimal set of mathematical models for system with perturbed coefficients, then this algorithm is applied practically by an “On Line System Identification Circuit”, based on real time speed response data of a permanent magnet DC motor. Such set of mathematical models represents the physical plant against all variation which may exist in its parameters, and forms a strong mathematical foundation for stability and performance analysis in control theory problems.

View Publication Preview PDF
Crossref
Publication Date
Wed Sep 11 2019
Journal Name
Journal Of Mechanical Engineering Research And Developments
INDUSTRIAL TRACKING CAMERA AND PRODUCT VISION DETECTION SYSTEM
...Show More Authors

View Publication
Scopus (7)
Crossref (3)
Scopus Crossref
Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Engineering
Proposed Security Framework for Mobile Data Management System
...Show More Authors

Portable devices such as smartphones, tablet PCs, and PDAs are a useful combination of hardware and software turned toward the mobile workers. While they present the ability to review documents, communicate via electronic mail,  appointments management, meetings, etc. They usually lack a variety of essential security features. To address the security concerns of sensitive data, many individuals and organizations, knowing the associated threats mitigate them through improving authentication of users, encryption of content, protection from malware, firewalls,  intrusion prevention, etc. However, no standards have been developed yet to determine whether such mobile data management systems adequately provide the fu

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Wasit Journal Of Computer And Mathematics Science
Real time handwriting recognition system using CNN algorithms
...Show More Authors

Abstract— The growing use of digital technologies across various sectors and daily activities has made handwriting recognition a popular research topic. Despite the continued relevance of handwriting, people still require the conversion of handwritten copies into digital versions that can be stored and shared digitally. Handwriting recognition involves the computer's strength to identify and understand legible handwriting input data from various sources, including document, photo-graphs and others. Handwriting recognition pose a complexity challenge due to the diversity in handwriting styles among different individuals especially in real time applications. In this paper, an automatic system was designed to handwriting recognition

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Wed Jul 03 2019
Journal Name
Scientific Reports
A Novel Etchant System for Orthodontic Bracket Bonding
...Show More Authors
Abstract<p>Orthodontic treatment is widely used to correct irregular teeth and/or jaw discrepancies to improve oral function and facial aesthetics. However, it is frequently associated with enamel damage that include chipping, demineralisation, and white spot formation. So far, current bonding systems that can maintain shear bond strengths (SBS) suitable for clinical performance are unable to limit enamel demineralisation, adhesive remnants and damage caused on removal of brackets after treatment. This study reports a novel “safe enamel etch” clinically viable procedure that was accomplished via application of novel etchant pastes developed with β-tricalcium phosphate and monocalcium phosphate monohydrate </p> ... Show More
View Publication
Scopus (39)
Crossref (34)
Scopus Crossref
Publication Date
Fri Mar 15 2024
Journal Name
2024 International Conference On Distributed Computing And Optimization Techniques (icdcot)
Reconfigurable Microstrip Antenna Design Fifth Generation (5G) System
...Show More Authors

View Publication
Scopus (5)
Crossref (4)
Scopus Crossref