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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
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Optical Properties of GaN Thin Flim
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GaN thin films were deposited by thermal evaporation onto
glass substrates at substrate temperature of 403 K and a thickness of
385 nm . GaN films have amorphous structure as shown in X-ray
diffraction pattern . From absorbance data within the range ( 200-
900 ) nm direct optical energy gap was calculated . Also the others
optical parameters like transmittance T, reflectance R , refractive
index n , extinction coefficient k , real dielectric constant 1 Î , and
imaginary dielectric constant 2 Î were determined . GaN films
have good absorbance and minimum transmittance in the region of
the visible light .

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Publication Date
Sat Oct 13 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SURVEY OF BRACHYCERA FLIES ON ALFALFA
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     Brachycerous Dipteran species on alfalfa plant Medicago sativa surveyed in several regions of Iraq from March to November 2012. The study was registered 14 species belonging to nine genera and four families. The results showed that Limnophra quaterna, Atherigona laevigata and Atherigona theodori as new records to Iraq and new pests of alfalfa.

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Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
CBCT analysis of impacted maxillary canines
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Background: This study designed to shade light on the important role of CBCT in accurate localization of the impacted maxillary canines. Materials and method: Fifty two unilateral and bilateral impacted maxillary canines from 30 patients (24 females and 6 males) were evaluated by a volumetric 3D images obtained from cone beam CT. All samples attended to the specialist health center of dentistry in Al-Sadder City referred to CBCT by oral surgeons or orthodontists to detect the exact position of impacted upper canine in cases when there was no bulging buccally or palatally which aids to detect the exact position. Results: Mesio-palatal angulations had the highest rate (63.5%) followed by mesio-labial (19.2%), vertical (labial) (9.6%), disto-p

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Publication Date
Tue Dec 12 2017
Journal Name
Revista Publicando
WAYS OF CREATING ARABIC SCIENTIFIC TERMINOLOGY
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Resumen The article deals with the analysis of different ways of creating Arabic scientific terminology. Arabic scientific style includes the terminology that represents different scientific areas functioning in all Arabic countries. These ways can be classified as: giving the meaning of terms; construction of new terms according to the rules of word formation; reduction and ellipsis of terms; direct term borrowing, all the above-mentioned being subject to further analysis. Main objectives of academic style, the specific features and certain lexical and grammatical peculiarities of the Arabic scientific terminology are under consideration as well. Discussed in the paper are linguistic and extra-linguistic factors influencing the ways of sci

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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)
NEMATODE PARASITES OF SOME IRAQI BATS
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Three species of nematodes are recorded from alimentary tracts of some Iraqi bats for the first tithe, while reporting Thelandros alatus constitutes first record of this species from mammals. Information on infection rate, distribution and halts are provided along with some relevant remarks.

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Publication Date
Sat Dec 01 2012
Journal Name
Advances In Bioresearch
Cytotoxicity of Miltefosine against Leishmania majorPromastigotes
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Publication Date
Tue Sep 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrocoagulation of phenol for wastewater treatment
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Electrocoagulation is an electrochemical process of treating polluted water where sacrificial anode corrodes to produce active coagulant (usually aluminum or iron cations) into solution. Accompanying electrolytic reactions evolve gas (usually as hydrogen bubbles). The present study investigates the removal of phenol from water by this method. A glass tank with 1 liter volume and two electrodes were used to perform the experiments. The electrode connected to a D.C. power supply. The effect of various factors on the removal of phenol (initial phenol concentration, electrode size, electrodes gab, current density, pH and treatment time) were studied. The results indicated that the removal efficiency decreased as initial phenol concentration

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The communicative implications of the uniforms
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The costume is a language that has carved itself into a path that is transformed over time in line with the development of human thought. The child theater is a form of communication between the individual and his society. The costume in the child's theater is seen as a sign of personality and identity. It is a model of communication that uses many of the world systems to which it belongs. Directed to the child by invoking the creative and creative energies of the designer in the formation of the children's theater. The second topic was the communicative function of secondary signs of uniforms and patterns of their transformations. The theoretical framework of the indicators included the on the research community. And his tools in the an

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Identification Party of University Students
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The Political loyalties of the individual considered as the most important democracies through direct psychological identification in a particular party. The political parties regarded as the important elements and the foundations of the democratic system. They have effective interaction between the voters and the government institutions. The aim of the current research is to identify the quality of Islamic, the Civilian parties, and the most preferred for students. also, the research attempt to identify the level of identification  party that the  university students have, and the difference of identification party  according to the gender (male, female), the difference of of social class (upper, middle, poor). The sample

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Publication Date
Mon Aug 18 2025
Journal Name
Al–bahith Al–a'alami
Translating Acronyms of Media & U.N. Organizations
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: translating acronyms of media and international (& world) organizations helps the researcher to draw the following conclusions:1- Acronyms of world news agencies can be translated into Arabic in three ways: by indicating the lexical meaning; by indicating English abbreviated form as letter by letter & by indicating Arabic abbreviated form as a word. 2- Acronyms of world satellite TV's can be translated into Arabic in two ways: by indicating the lexical meaning & by indicating English abbreviated form as letter by letter. 3- Acronyms of world newspapers can be translated into Arabic in two ways: by indicating both the lexical meaning & Arabic transliteration of the English form. 4- Acronyms of U.N. & world organizati

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