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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 Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Learning Style for distinguished students and their ordinary mates in the secondary stage in accordance to some variables
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The current problem is summarized in what is called the development failing experience
in comprehencing the studying materials , so the students will feel worry of repeating failure
in he future , so he would seek blind keeping on heart for the studying material bond this isbad due to the forgetting in the future , one side of thesis research problem is that there is
many contradictory researches result in relation to the learning styles which impose the
nessicity to find results lessen this contradiction . the importance of the research is
summarized in the importance of the subject under the study , in that the researcher ( as in
her knowledge ) did not find a thesrs tackling the subject of the distinguished students

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
تحليل كتاب الكيمياء للصف الثالث المتوسط على وفق قضايا العلم والتكنولوجيا والمجتمع والبيئة ( S.T.S.E )
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The aim of the present research is to know the following :

 What are the Science and technology, society and environment issues (S.T.S.E) which included in the content of the chemistry Book third grade intermediate ?

And to achieve the objective of search The two researchers has prepares a list of science and technology, society and environment issues (STSE) consisted of (9) key issues namely ( Air quality and the atmosphere, sustainable development, water security, health and preventive security, mineral resources investment, pollution of various kinds, energy, food industry, production of weapons technology ) and from which (70) sub-issues emerge, Arbitrators competent agreement has been received . Then, the two re

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Publication Date
Sun Apr 04 2010
Journal Name
Journal Of Educational And Psychological Researches
بناء مقياس معنى الحياة كما تدركه طالبة الجامعة على وفق Multidimensional Item Response Model
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The undimensionality hypothesis which is item response theory depend it is unable in some of measurement situations because there are many dimensions which are affect of the response, so as the researches reached to expand this hypothesis to construct a new one which is multidimensional, and many of theories are pointed to the concept of meaning of life is multidimensionality, so this research aimed to construct the scale of meaning of life as the student's perception according with Multidimensional Item Response Model and this research adopt Wong's theory 1998 which point to the meaning of life consist of (7) dimensions. The research tool contains (49) items distributed at dimensions of meaning of life. Sample of statistical ana

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Entrepreneurial performance in accordance with the competitive intelligence and strategic
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 The research aims to study the entrepreneurial performance of the banks, according to the intelligence of competitive and strategic as the entrepreneurial performance is the one who does not stand the benefits of excellence in accomplished when just achieving the bank's objectives planned, but exceed it down to creativity in accomplishing these goals in a manner leads to making a entrepreneurial bank in the markets and the focus the eyes of competitors and the banks and other Following his example.

Was chosen the subject of research and strategic intelligence and competitive because of its impact on the strategic success of the banking sector, the fact is the entrepreneurial in the Iraqi banking mar

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Retrieving Mobile Phone Information Based on Digital Search Tree
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     The current study primarily aims to develop a dictionary system for tracing mobile phone numbers for call centers of mobile communication companies. This system tries to save the numbers using a digital search tree in order to make the processes of searching and retrieving customers’ information easier and faster. Several shrubs that represent digits of the total phone numbers will be built through following the phone number digits to be added to the dictionary, with the owner name being at the last node in the tree. Thus, by such searching process, every phone number can be tracked digit-by-digit according to a required path inside its tree, until reaching the leaf. Then, the value stored in the node, that rep

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Publication Date
Thu Jun 15 2017
Journal Name
Ieee Sensors Journal
Calibrating Distance Sensors for Terrestrial Applications Without Groundtruth Information
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Cybersecurity And Information Management
Machine Learning-based Information Security Model for Botnet Detection
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Botnet detection develops a challenging problem in numerous fields such as order, cybersecurity, law, finance, healthcare, and so on. The botnet signifies the group of co-operated Internet connected devices controlled by cyber criminals for starting co-ordinated attacks and applying various malicious events. While the botnet is seamlessly dynamic with developing counter-measures projected by both network and host-based detection techniques, the convention techniques are failed to attain sufficient safety to botnet threats. Thus, machine learning approaches are established for detecting and classifying botnets for cybersecurity. This article presents a novel dragonfly algorithm with multi-class support vector machines enabled botnet

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Publication Date
Sun Dec 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Mothers Information Regarding Asthmatic Child Care in Kirkuk City
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Objectives: To assess the information of mothers regarding asthmatic child care, and to find out the relationship between information of mothers and some of demographic characteristic such as age of mothers, Level of education, and away of child feeding. Methodology: Quantitative design (a descriptive study) was conducted in pediatric hospital in Kirkuk city from the period of first of July 2011 to the end of March 2012. To achieve the objectives of the study, non probability sample of (50) mothers having asthmatic children who attend to the pediatric hospital. The data are collected through utilization

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Publication Date
Thu Feb 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Drug Information Resources in Iraqi Community Pharmacies (Conference Paper) #
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Abstract

     Drug information resources are the information that is used in medications discovery, utilization, and management. Little information about different types of resources used by Iraqi community pharmacists is known. Therefore, the objectives were to determine drug information resources' type do the pharmacists used and the common drug information questions they faced during their work in community pharmacy. A cross-sectional descriptive study was conducted in different Iraqi provinces and online self-reported survey was introduced through Google Form Software to an appropriate sample of graduated pharmacists who were working in a private community pharmacy and having at least one

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Publication Date
Wed Jun 01 2022
Journal Name
Bulletin Of Electrical Engineering And Informatics
Proposed model for data protection in information systems of government institutions
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Information systems and data exchange between government institutions are growing rapidly around the world, and with it, the threats to information within government departments are growing. In recent years, research into the development and construction of secure information systems in government institutions seems to be very effective. Based on information system principles, this study proposes a model for providing and evaluating security for all of the departments of government institutions. The requirements of any information system begin with the organization's surroundings and objectives. Most prior techniques did not take into account the organizational component on which the information system runs, despite the relevance of

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