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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
Sat Sep 24 2022
Journal Name
International Journal Of Biomaterials
Histological Evaluation of the Effect of Local Application of Punica granatum Seed Oil on Bone Healing
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Background. Bone healing is a complex and dynamic process that represents a well-orchestrated series of biological events of cellular recruitment, proliferation, and differentiation. The use of medicinal plants in bone healing has attracted increasing interest because of their lower side effects. Punica granatum seed oil (PSO) contains high levels of phenolic compounds, promotes osteoblast function, and plays an important role in bone remodeling. A gelatin sponge (Spongostan) is a hemostatic agent that is extensively applied as scaffolds in engineering and as drug carriers in the medical field. This study aimed to evaluate the effectiveness of PSO for bone healing enhancement. Twenty adult male New Zealand rabbits, weighing an avera

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Publication Date
Fri Feb 09 2024
Journal Name
Pharmacia
Evaluation of types and concentration of bile salts impact on physical properties of nisoldipine-loaded bilosomes
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Background: Bilosomes are lipid vesicles that exhibit flexibility and deformability. They consist of phospholipids and amphiphilic bile salts. Compared to the normal vesicular systems such as liposomes and niosomes, bilosomes provide several notable advantages, including simplified manufacturing, cost-effectiveness, and enhanced stability.

Aim: The main objective of the present work was to evaluate the effect of different bile salts on the physical properties that include entrapment efficiency, vesicle size, and polydispersity index(PDI). In addition, in vitro drug release for nisoldipine (NSD) loaded bilosomes was evaluated.

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Investigation of R134a Flow Boiling Heat Transfer and Pressure Drop in the Evaporator Test Section of Refrigeration System
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This paper presents an experimental and theoretical analysis to investigate the two-phase flow boiling heat transfer coefficient and pressure drop of the refrigerant R-134a in the evaporator test section of the refrigeration system under different operating conditions. The test conditions considered are, for heat flux (13.7-36.6) kW/m2, mass flux (52-105) kg/m2.s, vapor quality (0.2-1) and saturation temperature (-15 to -3.7) ˚C. Experiments were carried out using a test rig for a 310W capacity refrigeration system, which is designed and constructed in the current work. Investigating of the experimental results has revealed that, the enhancement in local heat trans

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Publication Date
Sat Aug 31 2019
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Improvement of Economic Water Productivity of Cucumber by using Soil Water Retention Technology under Subsurface Trickle Irrigation System
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Subsurface soil water retention (SWRT) is a recent technology for increasing the crop yield, water use efficiency and then the water productivity with less amount of applied water. The goal of this research was to evaluate the existing of SWRT with the influence of surface and subsurface trickle irrigation on economic water productivity of cucumber crop. Field study was carried out at the Hawr Rajab district of Baghdad governorate from October 1st, to December 31st, 2017. Three experimental treatments were used, treatment plot T1 using SWRT with subsurface trickle irrigation, plot T2 using SWRT with surface trickle irrigation, while plot T3 without using SWRT and using surface tickle irrigation system. The obtained results showed that the e

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Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Journal Of Physics
The dependence of resonant tunneling transmission coefficient on well width and barriers number of GaN/Al0.3Ga0.7N nanostructured system
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A numerical computation for determination transmission coefficient and resonant tunneling energies of multibarriers heterostructure has been investigated. Also, we have considered GaN/Al0.3Ga0.7N superlattice system to estimate the probability of resonance at specific energy values, which are less than the potential barrier height. The transmission coefficient is determined by using the transfer matrix method and accordingly the resonant energies are obtained from the T(E) relation. The effects of both well width and number of barriers (N) are observed and discussed. The numbers of resonant tunneling peaks are generally increasing and they become sharper with the increasing of N. The resonant tunneling levels are shifted inside the well by

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Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
The dependence of resonant tunneling transmission coefficient on well width and barriers number of GaN/Al0.3Ga0.7N nanostructured system
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A numerical computation for determination transmission coefficient and resonant tunneling energies of multibarriers heterostructure has been investigated. Also, we have considered GaN/Al0.3Ga0.7N superlattice system to estimate the probability of resonance at specific energy values, which are less than the potential barrier height. The transmission coefficient is determined by using the transfer matrix method and accordingly the resonant energies are obtained from the T(E) relation. The effects of both well width and number of barriers (N) are observed and discussed. The numbers of resonant tunneling peaks are generally increasing and they become sharper with the increasing of N. The resonant tunneling levels are sh

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Isolation and Identification of Cryptosporidium sp. by Reverse Osmosis System of Tap water in Baghdad: Afkar M. Hadi
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A total of 60 samples of drinking water filtrated by Reverser 0smosis Filtration System from April to October 2012, from different houses in Baghdad – Al Resafa, so as to identify the eggs and cysts of protozoa. Two methods applied direct smear and staining technique with zeal nelson stain, which appeared Tape warm eggs, Ascaris lumbrecoides eggs and oocyst of Cryptospordium sp. This study revealed that total contamination rate with intestinal parasites in tap water were 96.6% this high rate, refers to filtrate tap water by reverse osmosis system was useful to prevent or reduce the contamination of drinking water, in order to reduce risks to public health; So recommended to apply this method at water purification stations. Dis

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Publication Date
Sat Jan 01 2022
Journal Name
Communications In Mathematical Biology And Neuroscience
The effect of fear on the dynamics of two competing prey-one predator system involving intra-specific competition
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
REVIEW THE ASSESSMENT OF EFFECTS OF LOST TIME INJURIES IN AN INDUSTRIAL SYSTEM BY USING AN EXPLANATORY PROGRAM
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Health and safety problem can be described by statistics it can only be understood by knowing and feeling the pain, suffering, and depression. Health and safety has a legal responsibility to protect it for everyone who can affect in the workplace. This includes manufacturers, suppliers, designers and controllers of work places and employees. Work injury is one of the major problems in manufacturing and production systems industries; it is reduced production efficiency and affects the cost. To gain flexibility from a traditional manufacturing system and production efficiency, this paper is about the application of estimating technology to preview and synthesis of Lost Time of Work Injuries in industry systems aims to provide a safe workin

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Publication Date
Mon Jun 04 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and antimicrobial evaluation with DFT study for new thiazole derivatives
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Two compounds,[2-amino-4-(4-nitro phenyl) 1,3-thiazole],(4) and [2-amino-4-(4-bromo phenyl) 1,3-thiazole],(5), were synthesized by refluxing thiourea (1) with each of  para-ntiro and para-bomophanacyl bromides(2) and (3) respectively, in absolute methanol. Then, by reaction of [5] with 3,5-dinitrobenzoyl chloride in dimethylformamide (DMF) yielded  (6) .On the other hand, reaction of (4) with chloroacetyl chloride in dry benzene afforded (7), which is  upon treatment with thiourea in absolute methanol, af

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