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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 Jan 01 2011
Journal Name
Journal Of Engineering
HYDRODESULFURIZATION OF THIOPHENE OVER COMO/ AL2O3 CATALYST USING FIXED- AND FLUIDIZED-BED REACTORS
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The present work reports a direct experimental comparison of the catalytic hydrodesulfurization of
thiophene over Co-Mo/Al2O3 in fixed- and fluidized-bed reactors under the same conditions. An
experimental pilot plant scale was constructed in the laboratories of chemical engineering department,
Baghdad University; fixed-bed unit (2.54 cm diameter, and 60cm length) and fluidized-bed unit (diameter of 2.54 cm and 40 cm long with a separation zone of 30 cm long and 12.7 cm diameter). The affecting
variables studied in the two systems were reaction temperature of (308 – 460) oC, Liquid hourly space
velocity of (2 – 5) hr-1, and catalyst particle size of (0.075-0.5) mm. It was found in both operations that the
conversion

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Publication Date
Tue Nov 01 2016
Journal Name
Renewable Energy
Biodiesel production by esterification of oleic acid over zeolite Y prepared from kaolin
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Publication Date
Thu Dec 01 2022
Journal Name
Environmental Nanotechnology, Monitoring & Management
Boosted visible-light-driven photocatalytic degradation of lomefloxacin over α-Ag2WO4/NiSx nanocomposites
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Publication Date
Sat May 10 2025
Journal Name
سفير برس
استشراق مؤسسات المعلومات في عام 2050
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يتناول هذا المقال تصورًا مستقبليًا لمؤسسات المعلومات في عام 2050، حيث يستعرض كيف ستتغير بنيتها لتصبح ذكية ومستدامة، ويستعرض دور أخصائي المعلومات في بيئة رقمية متقدمة. كما يناقش تطور مصادر المعلومات وخدماتها، ونُظم تنظيمها، بالإضافة إلى تنوع المستفيدين، مع إبراز دور هذه المؤسسات في دعم التنمية المستدامة

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Publication Date
Sat Sep 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Bacteriological Findings within Internal Implant Hole Following Flapless Implant Placement
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Back ground: Microbial penetration inside the implant's internal hole creates a bacterial reservoir that is related with an area of inflamed connective tissue opposite the fixture-abutment junction and this can affect the health of the peri-implant tissue. Aims of the study: Evaluate the types aerobic and anaerobic bacterial count-percentage and difference between Aerobic and Anaerobic microflora in the implant screw hole three months after implant placement. Monitor the periodontal health status of all patients, throughout the study. Material and methods: Study methodology; Eight partially edentulous patients received 20 dental implants and these implants done with flapless surgical procedure. All patients examined clinically to determined

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Publication Date
Tue Apr 04 2023
Journal Name
International Journal Of Professional Business Review
Leadership and Internal Communication Strategies in Public Organizations: Analytical Research
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Purpose: As managers can lead a set of ways to improve internal communication in public organizations, and leadership can cultivate a common understanding of goals within the organization and share the vision in preparation for its way to better performance, the purpose of the research is to assess the type and strength of the relationship between internal communication and different forms of leadership.   Theoretical framework: The study demonstrates how leaders in public organizations improve internal communication, related to employees' perceptions of public organizations' routines and performance.   Design/methodology/approach: The  study  uses the  ordinary  least  squares  (OLS) and  applied multiple  regression A sa

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Publication Date
Mon Jan 01 2024
Journal Name
Applied Thermal Engineering
Experimental evaluation of thermal efficiency, electrical efficiency, and power production of low-concentrating photovoltaic-thermal system with micro-jet channel
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The efficient behavior of a low-concentrating photovoltaic-thermal system with a micro-jet channel (LCPV/T-JET) and booster mirror reflector is experimentally evaluated here. Micro-jets promote the thermal management of PV solar cells by implementing jet water as active cooling, which is still in the early stages of development. The booster mirror reflector concentrates solar irradiance into solar cells and improves the thermal, electrical, and combined efficiencies of the LCPV/T-JET system. The LCPV/T-JET system was tested under ambient weather conditions in the city of Bangi, Selangor, Malaysia, and all data was recorded between 10:00 a.m. and 4:00 p.m. Parametric studies were conducted to compare the performance of the LCPV/T-JET system

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Publication Date
Sat Dec 06 2014
Journal Name
دراسات دولية
العوامل الداخلية والخارجية للتغيير السياسي في المنطقة العربية
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لقد شهدت المنطقة العربية تحولات وتغييرات شاملة انطوت على عنصري المفاجأة من حيث التوقيت، وانعكاساتها الاقليمية والدولية، إذ اجتاحت الدول العربية ثورات شعبية احدثت جملة من التغيرات والتبدلات الجيوسياسية، اذ استطاع بعضها اقتلاع انظمة حاكمة كان من غير المتصور ان تتزحزح من مكانها مع تسلحها بكل ادوات العصر من القمع والديكتاتورية الاستبداد، لذا كان للطابع الشعبي السلمي والنجاح الذي تحقق للشعوب العربية كما في م

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Two side properties of EWMA control panels unilaterally
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This study, establishes two stochastic monotonicity results concerning the run length of an upper one –sided Exponentially Weighted Moving Average (EWMA) control charts, based on the logarithm of the sample variance, for monitoring a process standard deviation, these properties cast interesting light on the control chart performance, and their extension to other one –sided EWMA control charts.

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Publication Date
Tue Jan 14 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the Internal Audit Department in detecting corruption through accountability
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Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include

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