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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 Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis and Evaluation of Antimicrobial activity of several new Maleimides to Benzothiazole moiety
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In this work, a series of new maleimides linked to substituted benzothiazole moiety were synthesized. Synthesis of these new cyclic imides were performed via three steps, the first one involved preparation of a series of 2-aminobenzothiazole substituted with different substituents via reaction of different primary aromatic amines with ammonium thiocyanate and bromine in glacial acetic acid. The prepared 2- amino benzothiozoles were introduced in the second step in reaction with maleic anhydride producing a series of N-(substituted benzothiazole-2-yl) maleamic acids.The resulted maleamic acids were dehydrated in the third step via treatment with acetic anhydride and anhydrous sodium acetate to afford a series of the desirable N-(substitu

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Classification & Evaluation of Evidence of deprivation in Iraq (2009) by using Cluster analysis
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       The study aimed to reach the best rating for the views and variables in the totals characterized by qualities and characteristics common within each group and distinguish them from aggregates other for the purpose of distinguishing between Iraqi provinces which suffer from deprivation, for the purpose of identifying the status of those provinces in the early allowing interested parties and regulators to intervene to take appropriate corrective action in a timely manner. Style has been used cluster analysis Cluster analysis to reach the best rating to those totals from the provinces that suffer from problems, where the provinces were classified, based on the variables (Edu

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Publication Date
Fri Oct 01 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis and Preliminary Antimicrobial Activity Evaluation of New Amide Derivatives of 2-aminobenzothiazole
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Publication Date
Wed Oct 30 2024
Journal Name
Iraqi Journal Of Science
Evaluation of the Activity of Olibanum Oil as an Immune Booster in Rats
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The applications of herbal medicine have recently acquired growing interest in range of the prophylaxis and treatment of diseases. Olibanum has been used since ancient eras and several reports studied the pharmacological characteristics of boswellic acid, particularly their effect on the inflammatory response, analgesic properties, and anti-arthritic activity mostly in cell lines, but new approaches include animal models to assess these natural derivatives effects taking into consideration of being safer than synthetic preparations.  The impact of olibanum oil on several parameters was studied in rats during this study. These included white blood cell (WBC) count, lactate dehydrogenase (LDH), and C reactive protein (CRP), as well a

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Publication Date
Fri Oct 26 2018
Journal Name
Osr Journal Of Pharmacy And Biological Sciences (iosr-jpbs)
Evaluation of toxicity in rats of Ruta chalepensıs L. extracts Growıng in Iraq
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Evaluate the acute and chronic toxicity of Ruta Chalepensis aerial part aqueous extract used in folk medicine in Iraq in Albino Wistar male and female rats. The study of chronic toxicity at the doses 100, 300 and 600mg/kg body weight in male and female rats for 90 days, recorded no mortality. Treated animals showed a normal weight change compared with control. The parameters of male fertility showed a significant decrease in the weight of testis, epididymis and seminal vesicle as well as a reduction in the number and the motility of spermatozoids at treated groups by the doses 300 and 600 mg/kg body weight compared to control group.

Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparative Biochemical Study of Glutathione, Ceruloplasmin and Trace Element in Sera of Control Group and Human Female Patients with Osteoarthritis Nodal in Iraqies Patients
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The present study conducted on 30 female patients with osteoarthritis 0A a
attending Baghdad teaching hosp ital, in addition to 30 healthy females , all subjects
were ( 35-65) years old.
Some biochemical parameters were measured in the sera of patients and healthy
group s. The parameters were Glutathione (GSH). Ceruloplasmin (Cp) and some trace
elements ,including Copper (Cu) ,Cu/ Cp ratio and Selenium (Se) were determined . The
results revealed a significant reduction in all parameters of patients sera compared to
healthy group .
The reduction in GSH and Cu/Cp ratio confirms tissue damage associated with
oxidative stress injury
A conclusion was obtained hrer ,that Cu wasn’t an important ele

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Publication Date
Wed Jan 19 2022
Journal Name
Iraqi Journal Of Science
Influence of reactant catalyst type and Drying Control Chemical Additives (DCCA) on optical and structural properties of silica aerogel prepared via ambient pressure drying
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We have studied the synthesis environment of ambient pressure silica aerogels influence on their resulting morphological and optical properties. Transparent nanoporous silica aerogel was synthesized at ambient pressure using tetraethylorthosilicate precursor via a sol-gel process. Effect of drying control chemical additives and catalyst on physical properties was investigated. Trimethylchlorolsilane was employed as a hydrophobic reagent in the surface modification process. All aerogel samples were prepared utilizing a subcritical procedure under reactant pH fixed at 8.3, using just ammonium hydroxide or together with ammonium fluoride as catalyst. The effects catalyst types as well as drying control chemical additives on the physical pro

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Publication Date
Tue Jan 24 2023
Journal Name
Journal Of Advanced Biotechnology And Experimental Therapeutics
Influence of the high mobility group A1 genetic polymorphism on indices of metabolic syndrome and insulin resistance in the Iraqi population: Case-control study
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The high mobility group A1 gene (HMGA1) rs139876191 variant has been related to metabolic syndrome and type 2 diabetes, but data are lacking in Middle Eastern populations. The study aimed to assess whether the HMGA1 rs139876191 variant is associated with metabolic syndrome risk and whether this variant predicts the risk of insulin resistance. This case-control study was carried out at single center in Kirkuk city/ Iraq from February to August 2022. Polymorphisms in HMGA1 and genotyping were identified by Sanger sequencing of genomic DNA obtained from 91 Iraqi participants (61 patients with metabolic syndrome and 30 control). Lipid profile, serum (glucose and insulin), glycated hemoglobin, blood pressure, body mass index, and waist circumfer

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
A Case control study to determine Macrophage migration inhibitor, and N-telopeptides of type I bone collagen Levels in the sera of osteoporosis patients
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This study focused on determining the markers of Macrophage migration inhibitor (MIF), as well as the N-telopeptides of type I bone collagen (NTX), and some other parameters (alkaline phosphatase (ALP), vitamin D (Vit D), calcium (Ca), phosphorus (P), and magnesium (Mg), and their correlation with other parameters in osteoporosis. One hundred ten subjects were involved in the current study. There were two groups of patients: group I (30) women with severe osteoporosis and group II (30) women with mild osteoporosis. For comparison, 50 apparently healthy individuals were included as a control. Serum levels of MIF, and NTX were significantly higher in groups I and II as compared to the control group, which indicate that these two parameters

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Publication Date
Mon Sep 01 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Evaluation of Hydrocarbon Saturation Using Carbon Oxygen (CO) Ratio and Sigma Tool
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The main aim of this study is to evaluate the remaining oil in previously produced zones, locate the water productive zone and look for any bypassed oil behind casing in not previously perforated intervals. Initial water saturation was calculated from digitized open hole logs using a cut-off value of 10% for irreducible water saturation. The integrated analysis of the thermal capture cross section, Sigma and Carbon/oxygen ratio was conducted and summarized under well shut-in and flowing conditions. The logging pass zone run through sandstone Zubair formation at north Rumaila oil field. The zones where both the Sigma and the C/O analysis show high remaining oil saturation similar to the open hole oil saturation, could be good oil zones that

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