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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 Jul 01 1990
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NATURAL ENEMIES OF WHITEFLIES IN IRAQ
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During the syrvey on natural enemies of whiteflies in Iraq, the following. predators were recorded.

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Publication Date
Sun Nov 17 2019
Journal Name
Journal Of Interdisciplinary Mathematics
Fixed point of set-valued mappings
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Publication Date
Sat Apr 27 2019
Journal Name
Civil Engineering Journal
Characteristics of Traffic Accidents in Baghdad
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Road traffic accidents (RTAs) are events that suddenly, inadvertently and unexpectedly occur under unforeseen circumstances that involve at least one moving vehicle and result in one or more road users being killed or injured. Unfortunately, Iraqi governorates suffer from higher rates of traffic accident casualties compared with the rates of casualties from terrorist attacks; this situation reveals a serious and growing problem. Road traffic accidents are not easy to eradicate. However, their prevalence can be reduced to the barest minimum via periodic assessments of traffic accident characteristics and the most important aspects for road authorities to consider when designing and evaluating the performance of a road to improve traf

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Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
Analgesic Effect of Melatonin in Mice
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Background: Melatonin is the main hormone secreted by the pineal gland. This indole compound (N-acetyl-5-methoxytryptamine) is derived from serotonin after two biochemical steps. Melatonin has been implicated in some pharmacological effects including sedative/hypnotic, anticonvulsant activity and others. The aim of this study was to investigate the antinociceptive effect of different doses of melatonin administered i.p. to mice, and then, to find the dose- response line of melatonin in mice as analgesic agent.
Methods: The dose response effect of melatonin (10, 50, and 100mg/kg) were assessed against control using tail flick test in mice as a model of nociceptive pain. In this model, all doses of melatonin were given intraperitoneally

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Electrical Properties of ZnS Thin Films
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The effect of annealing temperature (Ta) on the electrical properties like ,D.C electrical conductivity (σ DC), activation energy (Ea),A.C conductivity σa.c ,real and imaginary (ε1,ε2) of dielectric constants ,relaxation time (τ) has been measured of ZnS thin films (350 nm) in thickness which were prepared at room temperature (R.T) using thermal evaporation under vacuum . The results showed that σD.C increases while the activation energy values(Ea) decreases with increasing of annealing temperature.(Ta) from 303- 423 K .
The density of charge carriers (nH) and Hall mobility (μH) increases also with increasing of annealing temperature Hall effect measurements showed that ZnS films were n-type converted to p-type at high annealin

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Publication Date
Sat Jun 30 2007
Journal Name
Al-kindy College Medical Journal
Parental Perception of Fever in Children
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Back ground : Fever is a common medical problem in
children. parents have been shown unrealistic fears of
harmful effects of fever in their children. Resulting in
inappropriate management of fever in their children.
Objective: the objective of this study was to survey
parents about their knowledge andattitude concerning fever
in their children.
Methods : The study involved random selection of
parents who brought their febrile children to emergency
department or out-patient clinics of five teaching and non
teaching hospitals in Baghdad from first of October to end
of December 2002.
Parents of 400 febrile children were interviewed using a
standard questionnaire to obtain sociodemographic
informatio

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Publication Date
Wed Aug 01 2018
Journal Name
2018 International Conference On Computer And Applications (icca)
Evolutionary Perspective of Mobile Communication Technologies
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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Bipolar fuzzy ideals of TM-algebras
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The concept of bipolar fuzzy ideals in a TM-algebra was introduced and some properties of these ideals are investigated. Also, a few relations between a bipolar fuzzy ideal and T-ideal are discussed. A new bipolar fuzzy set with a homomorphism of TM-algebra is defined. The Cartesian product of bipolar fuzzy T-ideals in Cartesian product TM-algebras is given.

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Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Addiction of electronic games for children
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Childhood is characterized by ahigh privacy in the life of the child overall educational institutions in the world. Based on this specificity, modern education begins with a holistic vision of the child through all developmental aspects (moral, religious, emotional, social, linguistic, physical, health, and mental). This integration could be achieved through taking into consideration the needs and rights of children and developing curricula that consider these needs and capacities to provide opportunities for developing and supporting the developmental aspects of the child. The contemporary technological developments in the field of computer and the Internet have brought with it new forms, ideas, and problems for children in recent years

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Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Production of Bioethanol from Waste Potatoes
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In this research, production of ethanol from waste potatoes fermentation was studied using Saccharmyses cerevisiae. Potato Flour was prepared from potato tubers after cooking and drying at 85°C. Homogenous slurry of potato flour was prepared in water at solid liquid ratio 1:10. Liquefaction of potato flour slurry with α-amylase at 80°C for 40 min followed by saccharification with glucoamylase at 65°C for 2 hr .Fermentation of hydrolysate with Saccharomyces cerevisiae at 35°C for two days resulted in production of 33 g/l ethanol.

      The parameters studied were; temperature, time of fermentation and pH. It was found that Saccharification process is affected by enzyme Amylo 300 conc

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