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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
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Designand Implementation of New DES64X and DES128X on 32, 64 Bit Operating System Environments
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In this paper, a description of a design for new DES block cipher, namely DES64X and DES128X. The goals of this design, a part of its security level, are large implementation flexibility on various operating systems as well as high performances. The high level structure is based on the principle of DES and Feistel schema, and proposes the design of an efficient key-schedule algorithm which will output pseudorandomsequences of subkeys. The main goal is to reach the highest possible flexibility, in terms of round numbers, key size, and block size. A comparison of the proposed systems on 32-bit, 64-bit operating system, using 32-bit and 64-bit Java Virtual Machine (JVM), showed that the latter has much better performance than the former.

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Publication Date
Sun Sep 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Biological Co-existence of the Microalgae – Bacteria System in Dairy Wastewater using photo-bioreactor
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Aeration system in the cultivation of Chlorella Sp. Microalgae using dairy wastewater as culture media was addressed in the current study. This research aimed to study the effect of aeration in the bubble column bioreactor on the biological synergy between microalgae and bacteria if they are present in the same place. The results show that the sterilization stage is not the dominant step in the success of microalgae cultivation in water-rich organic waste. There is a clear convergence between the growth rate of Chlorella microalgae in the sterilized and non-sterilized culture media, which gives realism if the proposal is applied industrially. Through the information obtained the aerobic bacteria in the non-sterilized me

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
On The Dynamics of Discrete-Time Prey-Predator System with Ratio-Dependent Functional Response
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In this paper, a discrete- time ratio-dependent prey- predator model is proposed and analyzed. All possible fixed points have been obtained. The local stability conditions for these fixed points have been established. The global stability of the proposed system is investigated numerically. Bifurcation diagrams as a function of growth rate of the prey species are drawn. It is observed that the proposed system has rich dynamics including chaos.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Building a Reliable Steganography System Using Random Key in a spatial Domain of Image
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With time progress importance of hiding information become more and more and all steganography applications is like computer games between hiding and extracting data, or like thieves and police men always thieve hides from police men in different ways to keep him out of prison. The sender always hides information in new way in order not to be understood by the attackers and only the authorized receiver can open the hiding message. This paper explores our proposed random method in detail, how chooses locations of pixel in randomly , how to choose a random bit to hide information in the chosen pixel, how it different from other approaches, how applying information hiding criteria on the proposed project, and attempts to test out in code, and

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
Development of a Job Applicants E-government System Based on Web Mining Classification Methods
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     Governmental establishments are maintaining historical data for job applicants for future analysis of predication, improvement of benefits, profits, and development of organizations and institutions. In e-government, a decision can be made about job seekers after mining in their information that will lead to a beneficial insight. This paper proposes the development and implementation of an applicant's appropriate job prediction system to suit his or her skills using web content classification algorithms (Logit Boost, j48, PART, Hoeffding Tree, Naive Bayes). Furthermore, the results of the classification algorithms are compared based on data sets called "job classification data" sets. Experimental results indicate

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
An Investigation into Thermal Performance of Mist Water System and The Related Consumption Energy
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Experimental tests were conducted to investigate the thermal performance (cooling effect) of water mist system consisting of 5μm volume median diameter droplets in reducing the heat gain entering a room through the roof and the west wall by reducing the outside surface temperature due to the evaporative cooling effect during the hot dry summer of Baghdad/Iraq. The test period
was Fifty one days during the months May, June, and July 2012. The single test day consists of 16 test hours starting from 8:00 am to 12:00 pm. The results showed a reduction range of 1.71 to 15.5℃ of the roof outside surface temperature and 21.3 to 76.6% reduction in the daily heat flux entering the room through the roof compared with the case of not using w

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Pathogenicity of Carbapenems and Third Generation Cephalosporins Resistant K. pneumoniae in Murine Urinary System
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One hundred and nine clinical lactose fermenter isolates were collected from different samples (urine, stool, wound swab, blood, and sputum) , in a period from February 2014 till May 2014. All samples gathered from Alyarmok laboratories, Alkadimiya laboratories, and Baghdad teaching laboratories which are situated at Baghdad city. Fifty three (48,62%) isolates were identified as Klebsiella pneumoniae depending on microscopic characterization , conventional biochemical tests and then the identification confirmed with API 20E system . The rest of 56(51, 38%) isolates represented other bacteria.Susceptibility test was achieved to all fifty-three K. pneumoniae isolates using five antibiotic disks (Ceftazidime, Ceftriaxone, Cefotaxime, Imipen

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Simulation and Experimental Investigation of Performance and Flow Behavior for Steam Ejector Refrigeration System
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The ejector refrigeration system is a desirable choice to reduce energy consumption. A Computational Fluid Dynamics CFD simulation using the ANSYS package was performed to investigate the flow inside the ejector and determine the performance of a small-scale steam ejector. The experimental results showed that at the nozzle throat diameter of 2.6 mm and the evaporator temperature of 10oC, increasing boiler temperature from 110oC to 140oC decreases the entrainment ratio by 66.25%. At the boiler temperature of 120oC, increasing the evaporator temperature from 7.5 to 15 oC increases the entrainment ratio by 65.57%. While at the boiler temperature of 120oC and

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Publication Date
Thu Oct 20 2016
Journal Name
Sociological Methods & Research
Mean Monte Carlo Finite Difference Method for Random Sampling of a Nonlinear Epidemic System
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In this article, a numerical method integrated with statistical data simulation technique is introduced to solve a nonlinear system of ordinary differential equations with multiple random variable coefficients. The utilization of Monte Carlo simulation with central divided difference formula of finite difference (FD) method is repeated n times to simulate values of the variable coefficients as random sampling instead being limited as real values with respect to time. The mean of the n final solutions via this integrated technique, named in short as mean Monte Carlo finite difference (MMCFD) method, represents the final solution of the system. This method is proposed for the first time to calculate the numerical solution obtained fo

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Publication Date
Wed Nov 02 2022
Journal Name
Clinical Oral Investigations
Development of a remineralizing calcium phosphate nanoparticle-containing self-etching system for orthodontic bonding
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Abstract<sec> <title>Objectives

This study aimed to incorporate hydroxyapatite nanoparticles (nHA) or amorphous calcium phosphate nanoparticles (nACP) into a self-etch primer (SEP) to develop a simplified orthodontic bonding system with remineralizing and enamel preserving properties.

Materials and Methods

nHA and nACP were incorporated into a commercial SEP (Transbond™ plus) in 7% weight ratio and compared with the plain SEP as a control. Shear bond strengths (SBS), enamel damage, and adhesive remnant index (ARI) scores were evaluated at 24 h

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