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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 Oct 01 2020
Journal Name
Biochem. Cell. Arch
FKBP51 IMMUNOCYTOCHEMICAL EVALUATION IN INDUCED SPUTUM CELLS OF IRAQI ASTHMATIC PATIENTS
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Asthma is chronic inflammatory disease affecting 5% of world population. Characterized by eosinophilic type2 inflammation. FKBP51 immunophilin, important modular protein of glucocorticoid receptor (GR). We aimed to evaluate immunocytochemical localization of GR and FKBP51 in induced sputum cells by using immunocytochemical method and immunofluorescent ant-FKBP51 and anti –GR antibody and estimation of IgE and Type 2 inflammatory cytokine IL-5,IL-13 by ELISA technique.GR in the sputum show non-significant decrease of cytoplasmic distribution of the patient groups and highly significant increase in steroid treated patients and non-significant increase in nuclear distribution in non-steroid, FKBP51 nuclear localization show non-significant i

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Evaluation of Chloramphenicol as Thermosensitive Ocular in- situ Gel
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The purpose of this study was to develop poloxamer-based in-situ gel of chloramphenicol aiming to increase bioavailability and prolong corneal contact time, controlling drug release, and enhancing ocular bioavailability. The in-situ gel was prepared using different concentrations of poloxamer 407 combined with hydroxypropyl methyl cellulose (HPMC) or carbapol 940 to achieve gelation temperature about physiological temperature and improve rheological behavior and gelling properties of poloxamer gel. The prepared formulations were evaluated for their appearance, pH, and sol-gel transition temperature. The formulations F2, F3, and F5 have a gelation temperature within the accepted range 35-370C an

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Publication Date
Sat Oct 04 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation the antioxidant effect of ?-L- Fucose injection into rabbit periodontium
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Background: ?-L-Fucose is a methyl pentose sugar similar to L-galactose except for the loss of alcohol group on carbon number 6. The objective of this study is to evaluate the biochemical and antioxidant effect of intracrevicular injection of fucose into rabbits periodontium, throughout measuring the levels of total protein (TP), total fucose (TF), protein bound fucose PBF) , Malondialdehyde (MDA) , and vitamin C in sera of fucose injected rabbit groups. ) Materials and Methods: The existing study was carried out on 55 male rabbits and were divided randomly into three groups ; first group was injected with 50µl of 150mM fucose solution into gingival sulcus ; second group was injected with 50 µl of normal saline ; while the third group was

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of waste sorting and recycling laboratory in Mahmudiya (case study)
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The daily practices of humans produce various types of waste, which are a threat to the health and environment surrounding it, especially after the increase in quantities as a result of population growth and technological development, and here came the need for recycling solid waste as one of the modern concepts that achieve environmental benefits, The aim of the research is to evaluate the project of sorting and recycling of solid waste in the district of Mahmoudiya and whether its work is sustainable ,Conforming to modern standards, using standard checklists to determine the gap between the current laboratory reality and the requirements of those standards , Using the case study methodology as the most appropriate approach

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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
Nondestructive Evaluation of Coatings Delamination Using Microwave Time Domain Reflectometry Technique
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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of the investments Iraqi fund External Development /an applied study
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The research aims to evaluate Evaluation of the investments Iraqi fund for External development through the application of financial tools to a number of companies of the Iraqi Fund for External Development, and from the point of view to achieve the best returns from investment and the feasibility of the investments of the Iraqi Fund for External Development and the research community represents the Iraqi Fund for External Development and the amount of (28) A company, while the research sample is (4) companies (the Arab Petroleum Transportation Services Company, the Arab Iraqi Company for Livestock Development, the Bauhaus Company for prefabricated buildings and mineral installations, the Arab Fisheries Company) that were chosen

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Clinical Evaluation of Orphenadrine citrate as a Plain Tablet
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Orphenadrine is an anticholinergic ,antimuscarinic , centrally acting skeletal muscle relaxant .It presents in the form of citrate and HCl salts which are used in treatment of the symptoms of mild Parkinson's disease and also it is used as adjuvant with other drugs in the therapy .

      Many trials were made to formulate Orphenadrine citrate as a plain tablet using wet granulation or direct compression technique in order to get a satisfactory formula through studying the effect of various factors such as binders , diluents and disintegrants types .

    The best formula was obtained by using Poly Vinyl Pyrolidine (PVP) as a binder also the results indicated that starch and mannitol

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Publication Date
Thu Jun 08 2023
Journal Name
Iraqi Journal Of Laser
PDF Evaluation of 940 nm Diode Laser in Esthetic Crown Lengthening
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Abstract Background: Crown lengthening is a surgical procedure that apically positions the gingival edge and/or removes supporting bone in order to increase the amount of supra gingival tooth structure for restorative or cosmetic purposes.

The objective of the study: The purpose of this study was to evaluate the efficacy of the 940nm diode laser in esthetic crown lengthening surgery through clinical observations, patient questionnaires, clinical photographs, and gingival healing following gingival operations. Material and methods: In this randomized clinical trial, 16 patients (11 females and 5 males) had their crowns surgically lengthened using a diode laser (940 nm) in continuou

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
In Vitro Toxicity Evaluation of Silver Nanoparticles on Entamoeba histolytica trophozoite
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The protozoan parasite Entamoeba histolytica is a causative agent of amoebiasis, where it causes millions of cases of dysentery and liver abscess each year. Metronidazole is a drug of choice against amoebiasis. The drug is a choice because of its efficacy and low cost, but at the same time it causes several adverse side effects; therefore, it is important to find effective medications to treat amoebiasis without any complications or any side effects. The aim of this study is to evaluate the effectiveness of different concentrations (50, 75 and 100 µg/ml) of silver nanoparticle (AgNPs) against trophozoites stages of E. histolytica in vitro. The results showed a significant decrease (p ? 0.05) in numbers of trophozoites stages after treated

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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
Evaluation water quality of Diyala River in Iraq using Bhargava method
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Diyala River is a tributary of Tigris River, it is one of the important rivers in Iraq. It covers a total distance of 445 km (275 miles). 32600 km2is the area that drains by Diyala River between Iraqi-Iranian borders. This research aims to evaluate the water quality index WQI of Diyala River, where three stations were chosen along the river. These stations are D12 at Jalawlaa City at the beginning of Diyala River, the second station is D15 at Baaquba City at the mid distance of the river, and the third station is D17 which is the last station before the confluence of Diyala River with Tigris River at Baghdad city. Bhargava method was used in order to evaluate the water quality index for both irrigation and drink

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