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
Mon Oct 28 2019
Journal Name
Iraqi Journal Of Science
Re-Evaluation Solution Methods for Kepler's Equation of an Elliptical Orbit
...Show More Authors

An evaluation was achieved by designing a matlab program to solve Kepler’s equation of an elliptical orbit for methods (Newton-Raphson, Danby, Halley and Mikkola). This involves calculating the Eccentric anomaly (E) from mean anomaly (M=0°-360°) for each step and for different values of eccentricities (e=0.1, 0.3, 0.5, 0.7 and 0.9). The results of E were demonstrated that Newton’s- Raphson Danby’s, Halley’s can be used for e between (0-1). Mikkola’s method can be used for e between (0-0.6).The term  that added to Danby’s method to obtain the solution of Kepler’s equation is not influence too much on the value of E. The most appropriate initial Gauss value was also determined to

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (6)
Scopus Crossref
Publication Date
Sat Feb 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation the antioxidant effect of ?-L- Fucose injection into rabbit periodontium
...Show More Authors

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

... Show More
View Publication Preview PDF
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)
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Aug 28 2019
Journal Name
Journal Of Engineering
Evaluation of Heavy Metals Content in Simulated Solid Waste Food Compost
...Show More Authors

Composting is one of the solid waste management (SWM) methods where the organic component decomposed biologically under controlled conditions. In this study, a 0.166 m3 bioreactor tank was designed to compose 59.2Kg of simulated common municipal solid food waste having a bulk density, organic matter, organic carbon, pH, nitrogen content, C/N and nitrification index (NH4-N/ NO3-N) of 536.62 kg/m3, 62.34%, 34.76%, 6.53, 1.86%, 23 and 0.34 respectively. The bioreactor operated aerobically for 30 days, and anaerobically for 70 days, until the end of the composting process. Results proved that the composting process could reduce the mass of the waste by 69%.  Nitrogen content,

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Clinical Evaluation of Some Biochemical Parameters from Patients in Heamodialysis Room
...Show More Authors

As a marker of systemic inflammation, raised (C-reactive protein (CRP)) concentrations which are still within the normal range have been associated with an increased inflammation of chronic renal diseases (CRD). The current study aimed to establish potential determinats of raised CRP concentrations in patients who treated in Heamodialysis room,then study the relationship between CRP& some biochemical parameters related CRD We used a CRP latex reagents Kit which is based on an immunological reaction between CRP antisera bounded to the biologically inert latex particles or with CRP in the test specimens of 19 patients with (CRD) mean age 48 years ,range = 30?65 & in 21 healthy subjects as control group their age range = 30 ?45 years. The

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Evaluation of Mishrif Reservoir in Abu Amood Oil Field, Southern Iraq
...Show More Authors

     The main goal of this study is to evaluate Mishrif Reservoir in Abu Amood oil field, southern Iraq, using the available well logs. The sets of logs were acquired for wells AAm-1, AAm-2, AAm-3, AAm-4, and AAm-5. The evaluation included the identification of the reservoir units and the calculation of their petrophysical properties using the Techlog software. Total porosity was calculated using the neutron-density method and the values were corrected from the volume of shale in order to calculate the effective porosity. Computer processed interpretation (CPI) was accomplished for the five wells. The results show that Mishrif Formation in Abu Amood field consists of three reservoir units with various percentages of h

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
Evaluation of Adhesions Induced Intestinal Obstruction following Abdominal Penetrating Missile Injuries
...Show More Authors

Objectives: To evaluate the incidence of adhesions
induced intestinal obstruction after explorative laparotomy
due to bullet/shell injury in Al-Kindi teaching
hospital/Baghdad.
Results: Thirty-six out of the 76 cases with adhesions
induced intestinal obstruction (A.I.I.O.) had history of
laparotomy for penetrating missile injury, 26 of them were
explored as a method of management of A.I.I.O. with
mean age (22 for those explored, ٣٧ for those treated
conservatively), 16 of them presented within a year or less
from the previous surgery.
Methods: Comparative interventional prospective study of
cases with adhesions induced intestinal obstruction
admitted to the surgical wards in Al-Kindi teaching
h

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 02 2023
Journal Name
Pakistan Heart Jornal
The Effect of the Strategy of Differentiated Education According to the Auditory Learning Style by Using Assistance in Learning the Back Kick (T-Chagi) for the Young Players of …
...Show More Authors

Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Convergence Analysis for the Homotopy Perturbation Method for a Linear System of Mixed Volterra-Fredholm Integral Equations
...Show More Authors

           In this paper, the homotopy perturbation method (HPM) is presented for treating a linear system of second-kind mixed Volterra-Fredholm integral equations. The method is based on constructing the series whose summation is the solution of the considered system. Convergence of constructed series is discussed and its proof is given; also, the error estimation is obtained. Algorithm is suggested and applied on several examples and the results are computed by using MATLAB (R2015a). To show the accuracy of the results and the effectiveness of the method, the approximate solutions of some examples are compared with the exact solution by computing the absolute errors.

View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
About The Run Length Properties for ( Cumulative Sum(Cusum) and The Exponentially Weighted Moving Average (EWMA)) control charts for Poisson Distribution
...Show More Authors

     In this study, we investigate about the run length properties of cumulative sum (Cusum) and The exponentially weighted moving average (EWMA) control charts, to detect positive shifts in the mean of the process for the poisson distribution with unknown mean. We used markov chain approach to compute the average and the standard deviation for run length for Cusum and EWMA control charts, when the variable under control follows poisson distribution. Also, we used the Cusum and the EWMA control charts for monitoring a process mean when the observations (products are selected from Al_Mamun Factory ) are identically and independently distributed (iid) from poisson distribution i

... Show More
View Publication Preview PDF
Crossref