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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
Thu Feb 01 2018
Journal Name
Journal Of Computational And Theoretical Nanoscience
Development of Wireless Controlling and Monitoring System for Robotic Hand Using Zigbee Protocol
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Nowadays, the robotic arm is fast becoming the most popular robotic form used in the industry among others. Therefore, the issues regarding remote monitoring and controlling system are very important, which measures different environmental parameters at a distance away from the room and sets various condition for a desired environment through a wireless communication system operated from a central room. Thus, it is crucial to create a programming system which can control the movement of each part of the industrial robot in order to ensure it functions properly. EDARM ED-7100 is one of the simplest models of the robotic arm, which has a manual controller to control the movement of the robotic arm. In order to improve this control s

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Calculate the one – expectation to electronic charge of atomic system contiun two electron
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The aim of this work is to calculate the one- electron expectation value of the electronic charge of atomic system Z=2,3….7 and we compare with He atom . the electronic density function D(r1) of He atom and like ions are evaluated . using Hartree –Fock wave.

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Publication Date
Fri Mar 10 2023
Journal Name
Mathematics
Hamilton–Jacobi Inequality Adaptive Robust Learning Tracking Controller of Wearable Robotic Knee System
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A Wearable Robotic Knee (WRK) is a mobile device designed to assist disabled individuals in moving freely in undefined environments without external support. An advanced controller is required to track the output trajectory of a WRK device in order to resolve uncertainties that are caused by modeling errors and external disturbances. During the performance of a task, disturbances are caused by changes in the external load and dynamic work conditions, such as by holding weights while performing the task. The aim of this study is to address these issues and enhance the performance of the output trajectory tracking goal using an adaptive robust controller based on the Radial Basis Function (RBF) Neural Network (NN) system and Hamilton

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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
Single-Phase Grid-Tied Transformerless Inverter of Zero Leakage Current for PV System
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Publication Date
Mon Apr 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Managing usability evaluation practices in agile development environments
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<span lang="EN-US">Usability evaluation is a core usability activity that minimizes risks and improves product quality. The returns from usability evaluation are undeniable. Neglecting such evaluation at the development stage negatively affects software usability. In this paper, the authors develop a software management tool used to incorporate usability evaluation activities into the agile environment. Using this tool, agile development teams can manage a continuous evaluation process, tightly coupled with the development process, allowing them to develop high quality software products with adequate level of usability. The tool was evaluated through verification, followed by the validation on satisfaction. The evaluation resu

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Organizational Performance Evaluation Maysan Water Directorate - Case Study
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The research aims to improve the performance of the Directorate of Maysan water by reconciling the objectives of the employees of the directorate with the objectives of the Directorate itself, as well as to identify the strengths and weaknesses in the performance of the Directorate (Leadership - Individuals - Knowledge - Operations - Financial) and presented to experts and arbitrators of specialized, and the researchers have relied on the case study methodology as a descriptive approach is comprehensive analysis, and draws on more than one approach, method and scientific design, has been interviewed a number of experts in the Directorate Maysan's water Identify the weaknesses and strengths of the Directorate, the research has rea

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Publication Date
Fri Sep 30 2011
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Aluminum Leachability Evaluation from Oven Dried Alum Sludge
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Phosphorus and dye (direct black) removal for small – scale wastewater applications were investigated using oven dried alum sludge (ODS).The use of alum sludge not only provides a low cost technique but also reduces the hazard and the cost related to the disposal of large amount of alum sludge. Phosphorus and dye removal exceeds 90% for all operating conditions applied in the research.
The residuals generated during the treatment of wastewater were further tested to study the possibility of aluminum leaching from oven dried alum sludge during the adsorption of phosphorus and dye. These tests observed a reduction in aluminum leaching indicating a lower risk imposed on land and surface water based on disposal options rather than on al

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Agile manufacturing assessment model using multi-grade evaluation
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In unpredicted industrial environment, being able to adapt quickly and effectively to the changing is key in gaining a competitive advantage in the global market. Agile manufacturing evolves new ways of running factories to react quickly and effectively to changing markets, driven by customized requirement. Agility in manufacturing can be successfully achieved via integration of information system, people, technologies, and business processes. This article presents the conceptual model of agility in three dimensions named: driving factor, enabling technologies and evaluation of agility in manufacturing system. The conceptual model was developed based on a review of the literature. Then, the paper demonstrates the agility

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Microneedle Array Patches: Characterization and in -vitro Evaluation
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 Patch in transdermal drug delivery(TDDS) used to overcome the hypodermic drawback, but these patch also have absorption limitation for hydrophilic and macromolecule like peptide and DNA. So that micronized projection have the ability for skin penetration developed named as microneedle.  Microneedle drug delivery system is a novel drug delivery to overcome the limitation of TDDS like skin barrier restriction for large molecule. Microneedle patch can penetrate through skin subcutaneous into epidermis, avoiding nerve fiber and blood vessel contact. There are many type of microneedle patch like solid, polymer, hallow, hydrogel forming microneedle and dissolving microneedle with different method of microfabrication

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Anastrozole Loaded Nanostructured Lipid Carriers : Preparation and Evaluation
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Anastrozole (ANZ) is considered constitute of the fourth –generation of Non–steroidal aromatase blockage, ANZ has use for hormone receptor positive breast cancer in postmenopausal women. The serious side effects of ANZ including, vaginal dryness, hot flashes, irritability, breast tenderness and un–stability in circulation.

Nanostructured lipid carriers (NLCs) have recently emerged as a multifunctional platform for drug delivery in cancer therapy.

Five formula were composed of (200 mg of glyceryl monostearate, 40 mg of oleic acid , 1% (w/w) Tween 80, 1% (w/w) Poloxamer 407, 1% (w/w) soy lecithin and Vitamin E Polyethylene Glycol Succinate.

The mean particle size, polydispersity index, zeta potential, entrapme

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