Preferred Language
Articles
/
jeasiq-445
Evaluation of internal control system over according misleading accounting information
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 19 2024
Journal Name
Birth
Changes in attitudes to childbirth in modern times illustrated over three generations in Iraq
...Show More Authors
Abstract<sec><title>Objective

To describe changes in attitudes and expectations of labor over the previous six decades, comparing the Iraqi generation who labored at home without medical assistance with their descendants.

Study Design

We used semi‐structured telephone interviews with 22 women across three generations of one extended family living and giving birth in Iraq between the 1950s and the 2010s. Qualitative data were analyzed thematically using open, axial, and selective coding.

Results

Each generation experienced a paradigm shift in childbirth, from exclus

... Show More
View Publication
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Fri Dec 25 2009
Journal Name
Wireless Personal Communications
A N-Radon Based OFDM Trasceivers Design and Performance Simulation Over Different Channel Models
...Show More Authors

In this paper a new method is proposed to perform the N-Radon orthogonal frequency division multiplexing (OFDM), which are equivalent to 4-quadrature amplitude modulation (QAM), 16-QAM, 64-QAM, 256-QAM, ... etc. in spectral efficiency. This non conventional method is proposed in order to reduce the constellation energy and increase spectral efficiency. The proposed method gives a significant improvement in Bit Error Rate performance, and keeps bandwidth efficiency and spectrum shape as good as conventional Fast Fourier Transform based OFDM. The new structure was tested and compared with conventional OFDM for Additive White Gaussian Noise, flat, and multi-path selective fading channels. Simulation tests were generated for different channels

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Creative accounting and the factors affecting its practice in Iraqi companies
...Show More Authors

The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Throughput Accounting and its role in supporting and achieve competitive advantage
...Show More Authors

Abstract\

Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain

its competitive position and its development.

As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Macro Sustainability Accounting: A New Way to Prepare Value Added Statement
...Show More Authors

Traditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تحليل الدور الاستراتيجي لتقانة المعلومات في منظمات الأعمال
...Show More Authors

The strategic approach had a great effect on information technology analysis which relevant to business organizations. The role was explicated, through uses of the strategic leadership for these approaches to support the strategic capabilities (powers) and its contribution to reach the advantage and superiority strategy. This paper was attempt to reveal the strategic philosophy or strategic talent mind had a big role on confrontation the strategic risk and challenges. The paper was concluded by represents a wide perspective for the information technology and its effects on organizations strategic role. The topic can be considered as a rational and reasonable contribution, in addition to the opportunist pragmatic analysis will sup

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Apr 01 2016
Journal Name
Pediatric Dental Journal
Retrospective analysis of 1286 oral and maxillofacial biopsied lesions of Iraqi children over a 30 years period
...Show More Authors

Objectives To determine the prevalence of oral lesions by age and gender among the pediatric population in Iraq. Materials and methods A review of the archives of the oral pathology department of Baghdad University from, 1970 Materials and Methods: A review of the archives of the oral pathology department of Baghdad University from 1970 to 2013 for all biopsies from children aged 0–15 years old. Results A total of 1286 child specimens represented 11.98% of all biopsied lesions. The pyogenic granuloma was the most frequent lesion in children, and the periapical cyst was the most frequent lesion from an odontogenic origin. The incidence of malignant lesions was higher in the 0–3 age group than other groups. Conclusions The majority of les

... Show More
View Publication
Scopus (15)
Crossref (11)
Scopus Crossref
Publication Date
Thu Aug 31 2023
Journal Name
Eastern-european Journal Of Enterprise Technologies
The influence of information technology (IT) on firm profitability and stock returns
...Show More Authors

This research study examines the impact of information technology on firm profitability and stock returns. Using a comprehensive dataset of firms across various industries, this research employs rigorous statistical analysis techniques to investigate the relationship between IT investments, firm profitability metrics, and stock returns. The study focuses at how IT investments affect financial performance measures including return on assets (ROA) and return on equity (ROE), with P-values of 0.34 and 0.12, respectively. Furthermore, the study investigates the influence of IT on stock returns, taking into account market capitalization, industry trends, and macroeconomic variables. This study's conclusions center on the beneficial assoc

... Show More
View Publication
Scopus (25)
Crossref (7)
Scopus Crossref
Publication Date
Wed Apr 05 2023
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
Computer Literacy with Skills of Seeking for Information Electronically among University Students
...Show More Authors

Publication Date
Wed Apr 05 2023
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
Computer Literacy with Skills of Seeking for Information Electronically among University Students
...Show More Authors

Computer literacy is an urgent necessity for university students, given the rapid development in the means of communication in which we live in this era, and the flow of abundant information. Mainly on the computer in all administrative and academic transactions, where first of all the registration for the semester is done through the computer. Computer culture has many characteristics and advantages that distinguish it from other sciences, including the concept of computer culture that cannot be defined absolutely, and it is difficult to define its levels, because the specifications of the computer-educated individual differ from one individual to another, and from time to time also, you find it a luxury in a country What, and you

... Show More
View Publication
Crossref (3)
Crossref