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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 Sep 01 2015
Journal Name
Journal Of Engineering
Performance Enhancement of a Piezoelectric Harvester Included into an Autonomous System
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Autonomous systems are these systems which power themselves from the available ambient energies in addition to their duties. In the next few years, autonomous systems will pervade society and they will find their ways into different applications related to health, security, comfort and entertainment. Piezoelectric harvesters are possible energy converters which can be used to convert the available ambient vibration energy into electrical energy. In this contribution, an energy harvesting cantilever array with magnetic tuning including three piezoelectric bimorphs is investigated theoretically and experimentally. Other than harvester designs proposed before, this array is easy to manufacture and insensitive to manufacturi

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Publication Date
Tue Jun 01 2021
Journal Name
Iraqi Journal Of Physics
Studying Audio Capacity as Carrier of Secret Images in Steganographic System
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Steganography art is a technique for hiding information where the unsuspicious cover signal carrying the secret information. Good steganography technique must be includes the important criterions robustness, security, imperceptibility and capacity. The improving each one of these criterions is affects on the others, because of these criterions are overlapped each other.  In this work, a good high capacity audio steganography safely method has been proposed based on LSB random replacing of encrypted cover with encrypted message bits at random positions. The research also included a capacity studying for the audio file, speech or music, by safely manner to carrying secret images, so it is difficult for unauthorized persons to suspect

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Publication Date
Fri Sep 16 2016
Journal Name
Journal Of Earthquake Engineering
Dynamic Response of Saturated Soil - Foundation System Acted upon by Vibration
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In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. In order to investigate the response of soil and footing to steady state dynamic loading, a physical model was manufactured to simulate steady state harmonic load at different operating frequencies. Total of 84 physical models were performed. The footing parameters are related to the size of the rectangular footing and depth of embedment. Two sizes of rectangular steel model footing were tested at the surface and at 50 mm depth below model surface. Meanwhile the investigated parameters of the soil condition include dry and saturated sand for two relative densities 30% and 80%. The response of the footing was ela

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Practice & Opinion of Doctors in Hospitals toward Referral System in Iraq
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Background: Primary Health care (PHC) is unanimous to be the cornerstone of a person-centered health system. While the adoption of a well-function, two-way, and organized referral system is the mainstay in the development of an efficient healthcare delivery system.  

Objective: To Assess the practice & opinion of doctors in the hospitals toward the referral system.  to determine the doctors in the hospital's commitment to referral system instructions and guidelines.

Subjects and Methods: A cross-sectional study with analytic elements was conducted in nine Iraqi governorates. Eight doctors from each health directorate, resulting in a tot

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
The Impact of Operating System on Bandwidth in Open VPN Technology
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The internet is a basic source of information for many specialities and uses. Such information includes sensitive data whose retrieval has been one of the basic functions of the internet. In order to protect the information from falling into the hands of an intruder, a VPN has been established. Through VPN, data privacy and security can be provided. Two main technologies of VPN are to be discussed; IPSec and Open VPN. The complexity of IPSec makes the OpenVPN the best due to the latter’s portability and flexibility to use in many operating systems. In the LAN, VPN can be implemented through Open VPN to establish a double privacy layer(privacy inside privacy). The specific subnet will be used in this paper. The key and certificate will

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Publication Date
Sun Feb 27 2022
Journal Name
Iraqi Journal Of Science
Cloud-based Voice Home automation System Based on Internet of Things
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    The rapid development of automation industries and technologies has shown incredible prospects for transforming our homes into a smart home automation system, which are more secure than a simple home. This paper proposes a home application based on voice and text called the Automated Control and Monitoring System (ASCM). This application can be utilized by both normal and vision-impaired people by using with a mobile phone.

The application allows users to send voice commands through Google Assistant installed on Android to control the appliances. They can also have complete monitoring by logging onto the ThingSpeak dashboard, which displays a device status indicator and sends alert messages in the event of dang

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Publication Date
Sat Feb 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Stabilizing Gap of Pole Electric Arc Furnace Using Smart Hydraulic System
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Abstract

Electric arc furnace applications in industry are related to position system of its pole, up and down of pole. The pole should be set the certain gap. These setting are needed to calibrate. It is done manually. In this research will proposed smart hydraulic to make this pole works as intelligent using proportional directional control valve. The output of this research will develop and improve the working of the electric arc furnace. This research requires study and design of the system to achieve the purpose and representation using Automation Studio software (AS), in addition to mathematically analyzed and where they were building a laboratory device similar to the design and conduct experiments to stud

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
Design and Simulation of Sliding Mode Fuzzy Controller for Nonlinear System
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Sliding Mode Controller (SMC) is a simple method and powerful technique to design a robust controller for nonlinear systems. It is an effective tool with acceptable performance. The major drawback is a classical Sliding Mode controller suffers from the chattering phenomenon which causes undesirable zigzag motion along the sliding surface. To overcome the snag of this classical approach, many methods were proposed and implemented. In this work, a Fuzzy controller was added to classical Sliding Mode controller in order to reduce the impact chattering problem. The new structure is called Sliding Mode Fuzzy controller (SMFC) which will also improve the properties and performance of the classical Sliding Mode control

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
On Controllability of Impulsive Fractional Integro-differential Nonlocal System with State
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      This paper is concerned with the controllability of a nonlinear impulsive fractional integro-differential nonlocal control system with state-dependent delay in a Banach space. At first, we introduce a mild solution for the control system by using fractional calculus and probability density function. Under sufficient conditions, the results are obtained by means of semigroup theory and the Krasnoselskii fixed point theorem. Finally, an example is given to illustrate the main results.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Determination of solar window for Baghdad city using pv system program
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Been using a pv system program to determine the solar window for Baghdad city . the solar window for any location can be determine by deviating left and right from the geographical south as well as deviation according to the amount of tilt angle with the horizon for fixed panel so that will not change the average of solar radiation incident over the whole year and this lead to help in the process of installation of fixed solar panel without any effect on annual output .the range of solar window for Baghdad city between two angles ( -8 - +8 ) degrees left to right of the geographical south and tilt angle that allowed for the horizon range between angles (21- 30) degrees so that the amount of solar radiation that falling on the solar pan

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