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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
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
A Novel System for Confidential Medical Data Storage Using Chaskey Encryption and Blockchain Technology
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Secure storage of confidential medical information is critical to healthcare organizations seeking to protect patient's privacy and comply with regulatory requirements. This paper presents a new scheme for secure storage of medical data using Chaskey cryptography and blockchain technology. The system uses Chaskey encryption to ensure integrity and confidentiality of medical data, blockchain technology to provide a scalable and decentralized storage solution. The system also uses Bflow segmentation and vertical segmentation technologies to enhance scalability and manage the stored data. In addition, the system uses smart contracts to enforce access control policies and other security measures. The description of the system detailing and p

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Information Technology Competency in Activating of Human Resources Management Practices/ Applied Study in the Informatics and Communications Public Company in Iraq
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This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Interior Visual Intruders Detection Module Based on Multi-Connect Architecture MCA Associative Memory
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Most recent studies have focused on using modern intelligent techniques spatially, such as those
developed in the Intruder Detection Module (IDS). Such techniques have been built based on modern
artificial intelligence-based modules. Those modules act like a human brain. Thus, they should have had the
ability to learn and recognize what they had learned. The importance of developing such systems came after
the requests of customers and establishments to preserve their properties and avoid intruders’ damage. This
would be provided by an intelligent module that ensures the correct alarm. Thus, an interior visual intruder
detection module depending on Multi-Connect Architecture Associative Memory (MCA)

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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Evaluation of Meloxicam Microsponges as Transdermal Delivery System
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The aim of present study was to develop gel formulation of microsponges of poorly soluble drug meloxicam (MLX) in order to enhance the release and dissolution of MLX which is the limitation for preparation in topical forms. Also skin delivery is an alternative administration for MLX that can minimize gastrointestinal (GI) side effects and improve patient compliance. The microsponges of MLX were prepared by quasi-emulsion solvent diffusion method.  The effects of drug:polymer ratio, stirring time and Eudragit polymer type on the physical characteristics of microsponges were investigated and characterized for production yield, loading efficiency, particle size, surface morphology, and in vitro drug release from microsponges. The selec

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Publication Date
Tue Jul 14 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of a new orthodontic bonding system (Beauty Ortho Bond)
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Background: The purpose of the current study was to evaluate the efficacy of a new orthodontic bonding system (Beauty Ortho Bond) involving the shear bond strength in dry and wet environments, and adhesion remnant index (ARI) scores evaluation in regard to other bonding systems (Heliosit and Resilience Orthodontic Adhesives). Materials and methods: Sixty defect free extracted premolars were randomly divided into six groups of 10 teeth each, mounted in acrylic resin, three groups for a dry environment and three for a wet one. Shear bond strength test was performed with a cross head speed of 0.5 mm/min, while surfaces of enamel and bracket-adhesive-enamel surfaces were examined with stereomicroscope For ARI scores evaluation. Data were analyz

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Publication Date
Sat Nov 01 2025
Journal Name
Kufa Journal Of Engineering
SIMULATION FOR PERFORMANCE EVALUATION OF SATELLITE-BASED QUANTUM COMMUNICATION SYSTEM
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The selection and assessment of single-photon detection modules is a crucial problem in satellite-based QKD systems. The system's overall efficiency, secure key rate and quantum bit error rate are all significantly influenced by single-photon detection modules. There is a knowledge gap about the practical performance of commercially available single-photon detectors because existing research frequently relies on theoretical characteristics. This paper introduces a study on the effect of the parameters of three commercial single photon detection modules from ID Quantique company: ID Qube, ID100, and ID281 on certain Bennett-Brassard 1984 protocol parameters such as secure key rate, mean photon number per pulse, quantum bit error rate

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Publication Date
Sun Nov 02 2014
Journal Name
Iraqi Journal Of Pharmaceutical Science
preparation and evaluation of meloxicam microsponges as transdermal delivery system
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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of School Health Surveillance System characteristics in Baghdad Governorate
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Objectives: Evaluation of school health surveillance system with Indicate the level of usefulness of this system,
in addition to Describe the system.
Methodology: A probability multistage sample of (54) subjects which is selected the school health units from
the health institutions. Questionnaire has been divided into three main parts consist, form(A) especially for
health directorate, form (B) for health sectors, and form (C) for primary health care centers; each form contains
the basic components, structure, process, outcome, total items of questionnaire was ( 74) items.
Results: The study results indicate that the system is average adequacy, simple, moderately flexible, highly
acceptance, representative, low utili

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Publication Date
Mon Dec 09 2024
Journal Name
International Journal Of Mechatronics And Applied Mechanics
DESIGN OF A HYDRAULIC MOTION CONTROL SYSTEM USING TWO BACKSTEPPING TIME VARYING SLIDING MODE STRATEGIES
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A second-order sliding mode control is used for high-order uncertain plants using equivalent control approach to improve the performance of control systems. They combine backstepping with quasi-continuous controller and twisting controllers. This paper considers a two of the most popular controllers that are used to solve the nonlinearities problem which are the backstepping quasi-continuous control (BQCC) and backstepping twisting controllers to control the angular velocity of a hydraulic motor to improve tracking performance and robustness to uncertainties. For the system dynamics, a linear state feedback with suitable high gain was designed as the virtual controller, where steady state error can be made arbitrarily small according to the

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Publication Date
Sun Dec 13 2020
Journal Name
International Journal On Advanced Science, Engineering And Information Technology
Robust Approach of Optimal Control for DC Motor in Robotic Arm System using Matlab Environment
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Modern automation robotics have replaced many human workers in industrial factories around the globe. The robotic arms are used for several manufacturing applications, and their responses required optimal control. In this paper, a robust approach of optimal position control for a DC motor in the robotic arm system is proposed. The general component of the automation system is first introduced. The mathematical model and the corresponding transfer functions of a DC motor in the robotic arm system are presented.  The investigations of using DC motor in the robotic arm system without controller lead to poor system performance. Therefore, the analysis and design of a Proportional plus Integration plus Divertive (PID) controller is illustrated.

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