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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
Wed Jul 29 2020
Journal Name
Iraqi Journal Of Science
Laser Distance Sensors Evaluation for Geomatics Researches
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In this study, an approach inspired by a standardized calibration method was used to test a laser distance meter (LDM). A laser distance sensor (LDS) was tested with respect to an LDM and then a statistical indicator explained that the former functions in a similar manner as the latter. Also, regression terms were used to estimate the additive error and scale the correction of the sensors. The specified distance was divided into several parts with percent of longest one and observed using two sensors, left and right. These sensors were evaluated by using the regression between the measured and the reference values. The results were computed using MINITAB 17 package software and excel office package. The accuracy of the results in this wo

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
A Deadline-Budget Constrained Task Admission Control for a Software-as-a-Service Provider in Cloud Computing
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    Cloud computing is a pay-as-you-go model that provides users with on-demand access to services or computing resources. It is a challenging issue to maximize the service provider's profit and, on the other hand, meet the Quality of Service (QoS) requirements of users. Therefore, this paper proposes an admission control heuristic (ACH) approach that selects or rejects the requests based on budget, deadline, and penalty cost, i.e., those given by the user. Then a service level agreement (SLA) is created for each selected request. The proposed work uses Particle Swarm Optimization (PSO) and the Salp Swarm Algorithm (SSA) to schedule the selected requests under budget and deadline constraints. Performances of PSO and SSA with and witho

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Publication Date
Fri Dec 20 2019
Journal Name
Iet Circuits, Devices & Systems
Multi‐bit error control coding with limited correction for high‐performance and energy‐efficient network on chip
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In the presence of deep submicron noise, providing reliable and energy‐efficient network on‐chip operation is becoming a challenging objective. In this study, the authors propose a hybrid automatic repeat request (HARQ)‐based coding scheme that simultaneously reduces the crosstalk induced bus delay and provides multi‐bit error protection while achieving high‐energy savings. This is achieved by calculating two‐dimensional parities and duplicating all the bits, which provide single error correction and six errors detection. The error correction reduces the performance degradation caused by retransmissions, which when combined with voltage swing reduction, due to its high error detection, high‐energy savings are achieved. The res

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Publication Date
Sun Sep 01 2024
Journal Name
International Immunopharmacology
Evaluating treatment effect on interferon-alpha in female patients with systemic lupus erythematosus: a case-control study
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Evaluating treatment effect on interferon-alpha in female patients with systemic lupus erythematosus: a case-control study

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Scopus
Publication Date
Thu Mar 30 2023
Journal Name
Optics Continuum
Ultrafast lithium disilicate veneer debonding time assisted by a CO<sub>2</sub> laser with temperature control
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We report on using a CO2 (10.6 µm) laser to debond the lithium disilicate veneers. Sixty-four sound human premolar teeth and 64 veneer specimens were used in the study. The zigzag movement via CO2 laser handpiece along with an air-cooled jet to prevent temperature elevation above the necrosis temperature limit (5.5 C°) was applied. The optimal deboning irradiation time was super-fast, at about 5 seconds at 3 Watt CO2 laser power. It is 20 times less than any previously published work for veneers debonding. The enamel beneath the debonded veneers has been assessed by atomic force microscopy (AFM) and shear stress technique as criteria for the easiness of debonding. The

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Publication Date
Tue Jan 01 2019
Journal Name
Ieee Access
Intelligent EMG Pattern Recognition Control Method for Upper-Limb Multifunctional Prostheses: Advances, Current Challenges, and Future Prospects
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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Estimation the reliability function of multi state system by using Direct Partial Logic Derivative
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In this research is estimated the function of reliability dynamic of multi state systems  and their compounds and for three types of systems (serial, parallel, 2-out-of-3) and about two states (Failure and repair) depending on calculating the structur function allow to describing the behavior of

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Publication Date
Sun Sep 05 2021
Journal Name
Journal Of Arab Statistical Union (jasu)
Using Quality Control and 6-Sigma to Determine The Quality of The Treated Wastewater Discharged From Some Water Purification Plants
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Publication Date
Mon Dec 07 2020
Journal Name
Iranian Journal Of Parasitology
Serum levels of il-12 and il-23 in breast cancer patients infected with toxoplasma gondii: A case-control study
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Publication Date
Sat Aug 18 2018
Journal Name
Journal Of Engineering And Applied Sciences
Performance Evaluation of Transport Protocols for Mobile Ad Hoc Networks
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Mobile Ad hoc Networks (MANETs) is a wireless technology that plays an important role in several modern applications which include military, civil, health and real-time applications. Providing Quality of Service (QoS) for this application with network characterized by node mobility, infrastructure-less, limitation resource is a critical issue and takes greater attention. However, transport protocols effected influential on the performance of MANET application. This study provides an analysis and evaluation of the performance for TFRC, UDP and TCP transport protocols in MANET environment. In order to achieve high accuracy results, the three transport protocols are implemented and simulated with four different network topology which are 5, 10

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