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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
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Equilibrium, Kinetic and Thermodynamic Study of Aniline Adsorption over Prepared ZSM-5 Zeolite
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Aniline and its derivatives are common contaminants in various wastewaters and represent a serious worry for societies health and a challenge to ecologists due to their dangers effects on to the human health.

ZSM-5 zeolite was prepared from locally available materials (kaolin and rice husk) for adsorption of aniline from synthetic wastewater. Characterization of the prepared zsm-5, kinetics and thermodynamic of the adsorption process were investigated.

The characterization results of the prepared zsm-5 zeolite showed that the surface area was 270.1 m2/g and pore volume 0.21828 cm3/g. The silica to alumina ratio (Si/Al) was 166. 47 and the sodium content was 11 wt. %. The atomic force microscope (AFM)

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Publication Date
Thu Nov 01 2012
Journal Name
J Clin Exp Dermatol Res
Oral zinc sulphate in treatment of alopecia areata (double blind; cross-over study)
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KE Sharquie, AA Noaimi, ER Shwail, J Clin Exp Dermatol Res, 2012 - Cited by 41

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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Thermal and Catalytic Degradation Kinetics of High-Density Polyethylene Over NaX Nano-Zeolite
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Thermal and catalytic pyrolysis of waste plastics in an inert atmosphere has been regarded as a creative method, since pyrolysis can convert plastics waste into hydrocarbons that can be used either as fuels or as a source of chemicals.

Natural Iraqi kaolin clay was used to synthesis the NaX nano- zeolite by hydrothermal conditions with average particle size equal to 77.63nm.Thermal decomposition kinetics of high-density polyethylene (HDPE) in the absence and presence of catalysts nano NaX Zeolite was investigated. Thermal and catalytic degradation of HDPE was performed using a thermogravimetric analyzer in nitrogen atmosphere under non-isothermal conditions 4, 7 and 10 °C/min heating rates were employed in thermogravimetric anal

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Publication Date
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic Study and Simulation of Oleic Acid Esterification over Prepared NaY Zeolite Catalyst
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Esterification considers the most important reaction in biodiesel production. In this study, oleic acid was used as a suggested feedstock in order to study and simulate production of biodiesel. The batch esterification reaction of oleic acid was carried out at various operating conditions; temperature from 40 to 70 °C, ethanol to oleic acid molar ratio from 3/1 and 6/1 and a reaction time up to 180 min.
The catalyst used was prepared NaY zeolite, which is added to the reaction mixture as 2, 5 and 10 wt.% of oleic acid.
The results show that the optimum conditions, gives 0.81 conversion of oleic acid, were 6/1 molar ratio of ethanol/oleic acid, 5 wt.% NaY relative to initial oleic acid, 70°C and 60 minutes. The activation energy o

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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
Mon Nov 15 2021
Journal Name
2021 Third International Sustainability And Resilience Conference: Climate Change
Biodiversity and occurrence of plant viruses over four decades: Case study for Iraq
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Publication Date
Thu Jul 16 2020
Journal Name
مجلة حمورابي
انعكاسات تطور القوة المعلوماتية الامريكية في البيئة الداخلية
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The global globalization the world is experiencing has enabled international actors—states, international governmental and non-governmental organizations, such as liberation movements, international social movements, and even terrorist organizations—to use cyber power to achieve their goals. Therefore, this study discusses the impact of information power on the domestic environment of the United States.

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Control Pepper Fusarium Wilting by biocontrol agent Trichoderma harzianum and Chelated Iron Fe-EDDHA
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Sweet pepper (Capsicum annuum L.) is an economically important vegetable crop. Wilt disease caused by Fusarium oxysporum f. sp. capsici is a specific pathogen that affects the pepper. Four isolates of F. oxysporum f. sp. capsici Fo3, Fo6, Fo7 and Fo8 were obtained from diseased pepper plants that were collected from different pepper fields in Baghdad. Fo6 isolate that has high pathogenicity to pepper seeds, Trichoderma harzianum (Th) was tested in vitro against F. oxysporum f. sp. capsici showed a high inhibition rate for the isolate Fo6, the concentration of chelated iron Fe-EDDHA 0.5% reduced the radial growth of Fo6 whi

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Publication Date
Wed Jan 01 2014
Journal Name
Siam Journal On Control And Optimization
A Duality Approach for Solving Control-Constrained Linear-Quadratic Optimal Control Problems
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Publication Date
Tue Aug 23 2022
Journal Name
Frontiers In Energy Research
Evaluation of T-Shaped Fins With a Novel Layout for Improved Melting in a Triple-Tube Heat Storage System
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The effects of T-shaped fins on the improvement of phase change materials (PCM) melting are numerically investigated in vertical triple-tube storage containment. The PCM is held in the middle pipe of a triple-pipe heat exchanger while the heat transfer fluid flows through the internal and external pipes. The dimension effects of the T-shaped fins on the melting process of the PCM are investigated to determine the optimum case. Results indicate that while using T-shaped fins improves the melting performance of the PCM, the improvement potential is mainly governed by the fin’s body rather than the head. Hence, the proposed T-shaped fin did not noticeably improve melting at the bottom of the PCM domain; additionally, a flat fin is ad

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