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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
Sat Jan 08 2022
Journal Name
Arab Scientific Heritage Journal
Weights of the Tawshih art (review)
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This study presented more than twenty books that dealt with the subject of (Weights of the Tawshih art), whether their study was independent and dedicated the art of Tawshih as a part of book. Therefore, the review of the sources and references on the art of the Tawshih is not specific for place or time, it was a broad and comprehensive review of all the places where the muwashahat appeared in the east and west, Andalusia was one of the most important areas covered by the study arbic Maghreb and Iraq. The art of tawshih took different forms according to the countries in which they appeared. Muwashahat is a new art that appeared in Andalusia, its main goal was to renew the Khalilian weights and to find the poetic rhythm that fits with the so

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Publication Date
Wed Oct 15 2014
Journal Name
Iraqi Journal Of Agricultural Sciences
Mechanism of plant salinity stress tolerance
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Publication Date
Tue Oct 30 2018
Journal Name
Advances In Civil Engineering
Equivalent Modulus of Asphalt Concrete Layers
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A flexible pavement structure usually comprises more than one asphalt layer, with varying thicknesses and properties, in order to carry the traffic smoothly and safely. It is easy to characterize each asphalt layer with different tests to give a full description of that layer; however, the performance of the whole; asphalt structure needs to be properly understood. Typically, pavement analysis is carried out using multi-layer linear elastic assumptions, via equations and computer programs such as KENPAVE, BISAR, etc. These types of analysis give the response parameters including stress, strain, and deflection at any point under the wheel load. This paper aims to estimate the equivalent Resilient Modulus (MR) of the asphalt concrete

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Publication Date
Mon Mar 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic Study of Catalytic Hexane Isomerization
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The isomerization of n-hexane on platinum loaded acidic zeolite was studied at atmospheric pressure, H2/nC6 molar ratios of 1-4 and temperature range of 240-270ºC. The measured kinetic data were fitted to an equation based on the bifunctional mechanism and by using independently obtained dehydrogenation and adsorption data. The activation energies of protonation (ΔHpro) and the elementary isomerization step (Eact,iso) and as well as the corresponding preexponential factor were simultaneously determined. The observed values of both ΔHpro and Eact,iso are in agreement with the results of quantum-chemical calculations.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Fine motor skills of kindergarten children
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The deprivation Some of the children to exercise some fine motor activities a big problem , as a consequence, this problem plays of the delay in motor development during early childhood , Usually it happens to be the reasons for the lack of the right place to play , and the lack of the presence of the tools needed to play motor, or fear excessive protection by parents for their children as a result of lack of awareness of the importance of physical activity for the child to use his fingertips and fine his muscles . In addition to that small percentage of children spend most of their time in the daily activities and skills of non-motor , Such aswatching television, or play video games or they tend to play computer and mobile but they are

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Corrosion Inhibition of Aluminum Alloy 5083
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The corrosion inhibition of aluminum alloy 5083 by an environment friendly compound called (8- Hydroxyquinoline) in
acidic and alkaline solutions of pH (2 and 12) respectively were studied using weight loss and polarization techniques.
Also to examine the main and combined effects of the inhibitor concentration, pH, and contact time using factorial
experimental design. Results show that corrosion rate decreased with increasing both inhibitor concentration and
contact time and increased with increasing pH value. The polarization curves show that 8-hydroxyquinoline is a
cathodic inhibitor

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Publication Date
Wed Aug 29 2018
Journal Name
Journal Of Engineering
Exergy Analysis of a Domestic Refrigerator
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An energy and exergy thermodynamic analysis using EES program was done for a domestic refrigerator working with R-134a using vapor compression refrigeration cycle. The analysis deals with the system component, i.e. compressor, condenser, evaporator and the expansion device. The analysis depends on the entropy generation minimization approach to improve the refrigerator performance by exploring the optimum design points. These design points were derived from three different theories governing the entropy generation minimization using exergy analyzing method. These theories were first applied to find the optimum balance between the hot inner condenser area and the cold inner evaporator area of the refrigerator and between

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Psychological well-being of educational counselors
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The current research aims to identify the psychological well-being of the educational counselors, as well as to identify the significance of differences in psychological well-being according to the variables (gender, duration of service). The number of scale's items reached (42) items distributed evenly on six dimensions (autonomy, environmental mastery, personal growth, positive relationships with others, purpose in life, self-acceptance), for each field (7) items. The scale was applied to a sample of (400) school counselors (male-female) who were randomly selected from the six directorates in the Baghdad governorate for the academic year 2020/2021. The results showed that the educational counselors in the Baghdad governorate for the si

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Publication Date
Tue Oct 30 2018
Journal Name
Civil Engineering Journal
Equivalent Modulus of Asphalt Concrete Layers
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A flexible pavement structure usually comprises more than one asphalt layer, with varying thicknesses and properties, in order to carry the traffic smoothly and safely. It is easy to characterize each asphalt layer with different tests to give a full description of that layer; however, the performance of the whole; asphalt structure needs to be properly understood. Typically, pavement analysis is carried out using multi-layer linear elastic assumptions, via equations and computer programs such as KENPAVE, BISAR, etc. These types of analysis give the response parameters including stress, strain, and deflection at any point under the wheel load. This paper aims to estimate the equivalent Resilient Modulus (MR) of the asphalt concrete

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Possible Self of University Students
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The current research aims to identify the possible self of university students and the differences in the level of possible self of students in terms of gender, specialization (scientific-humanitarian), and the interaction between them. In order to achieve the objectives of the current research, the two researchers have prepared a scale of the possible self, based on the theory (Markus and Nurius, 1986). The research tool was applied to a sample of (400) male and female students who were selected through a random stratified method from Al-Mustansiriya University students/morning studies for the academic year (2019-2020). The researcher reached the following results: the research sample has a high level of possible self; there is a differ

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