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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 Dec 04 2011
Journal Name
Baghdad Science Journal
Evaluation the levels of Plasma Interleukins (IL-8, IFN-?, IL-10) in Preeclamptic Pregnancies
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This study is to evaluate plasma levels of several cytokines in preeclamptic pregnancies compared to those of healthy pregnancies. Ninety pregnant women with preeclampsia (37 mild & 53 severe) and thirty healthy pregnant women were enrolled in the study. Blood samples were taken and plasma levels of IL-8, IL-10, and IFN-? were measured by enzyme-linked immunosorbent assay (ELISA). Preeclamptic women and their severe cases but not mild cases had significantly (P<0.05) increased levels of plasma IL-8, and IFN-? as compared with healthy pregnancies. By contrast, plasma levels of IL-10 was significantly (P<0.05) increased in healthy pregnant women as compared to all groups of preeclampsia. Preeclampsia is associated with an imbalance betwe

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Publication Date
Tue Aug 07 2018
Journal Name
Indian Journal Of Natural Sciences
Evaluation of Drinking Water Quality in Al Wathba Treatment Plant in Baghdad City-Iraq
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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Determination and evaluation of principal minerals in Negella sativa by atomic absorption technical methods
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Determination and evaluation of principal minerals in Negella sativa by atomic absorption technical methods were showed, using wet ashing method. This work was done on Negella sativa because of wide using of this plant in many formulations ( in food or medicine ).two types of atomic absorptions were used : first, flame atomic absorption spectroscopy, for minerals of high concentrations such as, Na, Mg, K, Fe, Ca, Li, Ni, Zn, Mn, Cu. Second, flameless atomic absorption spectroscopy, for minerals of low concentrations such as, Al, Si, V, B, Pb, Co, Cd, Cr ,Si, Hg, Sn .The results showed the existence of many minerals in Negella sativa useful to human sanity with acceptable dietary allowance. On other side, the presence of harmful m

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Publication Date
Mon Oct 13 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The antibacterial evaluation of dandelion extracts as root canal irrigating solutions (A comparative study)
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Background: Irrigation has a central role in endodontic treatment. Several irrigating solutions have the antimicrobial activity and actively kill bacteria and yeasts when introduced in direct contact with the microorganisms. The purpose of this study was to evaluate the antimicrobial effectiveness of Dandelion (Taraxacum officinale) root and leaf extracts as possible irrigant solutions, used during endodontic treatments, and both were compared to Sodium hypochlorite, Propolis and Ethyl alcohol. Materials and Method: Forty seven human extracted single rooted teeth were selected. The teeth were decoronated using a diamond disk to have a length of 15 mm ±1 mm and they were instrumented using the hybrid technique. All roots were sterilized

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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
Evaluation of Lithium Disilicate Surface Morphology Treated with Er,Cr:YSGG and Fractional CO2 Laser
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Abstract: The use of indirect, all-ceramic restorations has grown in popularity among dentists. Studies have demonstrated that for indirect ceramic restorations to be effective over time, cement and ceramic must be bonded in a stable manner. Chemical, mechanical, and laser irradiation are among the methods used to precondition ceramic surfaces in order to increase bond strength.The objective of the study: This study was performed to investigate the roughness values and surface topography of lithium disilicate glass-ceramic treated with conventional methods and different Er,Cr:YSGG, and fractional CO2 laser conditioning parameters.Material and methods:<

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Publication Date
Mon Sep 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synthesis, Characterization and Evaluation of Overbased Magnesium Fatty Acids Detergent for Medium Lubricating Oil
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A series of overbased magnesium fatty acids such as caprylate, caprate, laurate, myristate, palmitate, stearate and oleate) were synthesized by the reaction of the fatty acids with active – 60 magnesium oxide and carbon dioxide (CO2) gas at 60 oC in the presence of ammonia solution as catalyst, toluene / ethanol solvent mixture (9:1vol/vol) was added.
The prepared detergent additives were characterized by FTIR, 1HNMR and evaluated by blending each additive in various concentrations with medium lubricant oil fraction (60 stock) supplied by Iraqi Midland Refineries Company. The total base number (TBN, mg of KOH/g) was determined, and the results of TBN were treated by using two-way analysis of variance (ANOVA) test. It was found that

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation The Performance efficiency of the general company for lather Industries (a practical study)
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The performa of evaluation process is a process that should be carried out by all industrial management in order to stand on aspects of development or underdevelopment of the various departments and activities in its industrial project for the purpose of identifying obstacles and find out the causes and then avoid them quickly. And intended to rectify the performance evaluation of the  activities of  industrial project  or economic union by measuring the results achieved within a specific operational process and compare it to what is already targeted, and often the time for comparison of one year.

The process of performance evaluation depends upon several criteria and indicators within the

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Publication Date
Sat Dec 10 2016
Journal Name
International Journal Of Current Microbiology And Applied Sciences
Synthesis, Characterization and Biological Evaluation of Penicillin Derivatives Complexes with Some Transition Metal Ions
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Publication Date
Fri Dec 31 2021
Journal Name
Teikyo Medical Journal
Evaluation of Serum Angiogenic and Anti-angiogenic Markers in Pregnant Women with Placenta Accreta
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Over the last 40 years, rate of cesarean delivery has risen from less than10% to over 30% around the world, and almost simultaneously a 10-foldraise in the incidence of placenta accrete spectrum. Fine coordinationamong vascular endothelial growth factor, soluble fms-like tyrosine kinase1 and placental growth factor is important for normal placentaldevelopment and trophoblast invasion. To measure and compare the levelsof circulating vascular endothelial growth factor, placental growth factorand soluble fms-like tyrosine kinase 1 in pregnant women with placentaaccreta to a control group. A case control study which involved one hundredpregnant females were recruited from the Obstetric ward in BaghdadTeaching Hospital who were pregnant with 28

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Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of serum levels Superoxide dismutase in women with polycystic ovarian syndrome and gingivitis
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Background: Polycystic ovary syndrome (PCOS) is the most common endocrine abnormality in women, there is an increasing evidence for an oxidative stress in PCOS that induce genomic and mitochondrial deoxyribonucleic acid damage that leads directly to reduced fertility. The objectives of this study are to assess and compare the periodontal health status by measuring clinical periodontal parameters (PLI, GI and BOP)as well as serum levels of superoxide dismutase at gingivitis ,gingivitis with PCOS and healthy periodontium groups, then correlate between clinical and biochemical parameters. Materials and Methods: 60 females with an age range between (25-40) years old had been tested and divided into3 groups ,the control group consists of (20) f

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