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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
Fri Jul 01 2016
Journal Name
Journal Of Engineering
FRACTURE PROPERTIES OF LOCAL ASPALT CONCRETE
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The local asphalt concrete fracture properties represented by the fracture energy, J-integral, and stress intensity factor are calculated from the results of the three point bending beam test made for pre notches beams specimens with deformation rate of 1.27 mm/min. The results revealed that the stress intensity factor has increased by more than 40% when decreasing the testing temperature 10˚C and increasing the notch depth from 5 to 30mm. The change of asphalt type and content have a limited effect of less than 6%.

 

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Publication Date
Sat Dec 21 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Clinical Complications of Beta-Thalassemia Major
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Beata thalassemia

Beta thalassemia syndrome by reduction or absence of B-globin chain synthesis. Without iron chelation therapy (ICT) the regular blood transfusion would increase the iron stores to several times. Endocrine glands are vulnerable to iron overload causing endocrine dysfunction.  Iron deposition within the parathyroid gland causes hypoparathyroidism particularly after ten years of age. Pancreatic islets are very susceptible to oxidative damage due to iron overload; their high divalent metal expression makes them highly susceptible to iron-catalyzing oxidative stress. The pathogenicity of osteopathy in  is multifactorial comprising environmental (diet and lifestyle), iatrogenic (medicines), genetic and acqui

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Publication Date
Fri Mar 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Performance of Pulsator Clarifier (Low Turbidity)
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Experimental and theoretical investigations are presented on flocculation process in pulsator clarifier. Experimental system was designed to study the factors that affecting the performance of pulsator clarifier. These factors were water level in vacuum chamber which range from 60 to 150 cm , rising time of water in vacuum chamber which having times of 20,30 & 40 seconds , and sludge blanket height which having heights of 20,30 & 40 cm .The turbidity and pH of raw water used were 200 NTU and 8.13 respectively. According to the jar test, the alum dose required for this turbidity was 20 mg/l .The performance parameters of pulsator clarifier such as , turbidity ,total solid TS , shear rate , volume concentration of sludge blanket an

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Publication Date
Sat Sep 21 2019
Journal Name
Journal Of The College Of Education For Women
Problems Facing the Teachers of Kindergartens
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The research aims at:

  1. Identifying the problems facing kindergarten teachers.
  2. Identifying the nature of the problems facing kindergarten teachers.

To achieve the aim of the research, the researcher prepared a questionnaire to identify the problems that face the teachers of kindergartens. The questionnaire was subjected to the consultation of a group of specialized expertise in the educational and psychological sciences to certify the propriety of the items of the questionnaire and it gained a rate of (80%), and the stability of the scale gained (0.91) and it stands for a correlation parameter with a statistical significance and it was calculated by using Person’s R Corre

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of The College Of Languages (jcl)
Self-rhythm of the Belenoby Poet
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Al- belenoby , Andalusian obscure poet .I choose to study poetic rhythm in this poetic and the appropriateness of with what  rhythm touring in his self to give beautiful meaning raise to receiver to put the hands of continental placements creativity in poetry .I divided my research into ideas are presented in a sequential manner , I started researching with poetic rhyme than rhyme they represent the form of the poem, they represent the external form of the poem and their music that farm the general concept then the rhetorical styles that represent the internal form of the poem and it music that the listener works and enjoying it part by part all this led to the put the hands of the receiver placement creativity in Belenoby Poet.&nbs

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Haemagglutination (HA) test of Helicobacter pylori
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Thirty clinical isolates of Helicobacter pylori bacteria obtained from patients attending endoscopy unit of Ibn-Sena teaching hospital in Mosul . These patients were complaining from epigastric pain , dyspepsia , acidity , vomiting , abdominal pain , flatulance , heart burn and melena . The H. pylori isolates were used for Haemagglutination assay (HA) , which involves the recognition of various glycoconjugates on the surface of red blood cells . In this study sheep red blood cells has been used in (HA) assay because the sheep erythrocytes surface resemble that of human epithelial cells . The results proved by (HA) assay, the ability of H. pylori to adherence to specific receptors on the surface of Human Epithelial Cell , which is the

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
The grammatical views of the Chalobini
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This research deals with the most important grammatical views of the science of the media of the Arab and Andalusian grammar is: Abu Ali al-Shloubini, who filled his name the pages of important grammatical books such as: (singer Al-Labib) Ibn Ibn Hisham, and the book (like and analogues), and (Hama Alhwama) for Suyuti, and other books The task, I have divided my research into the topics: I talked in the first section on his life and his biography and his works, and the second topic: it included his independent opinions and the third section contained the most prominent views selected The fourth and final topic, was his responses to grammarians, and concluded my research with the most prominent findings Research to them, which was the mos

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Publication Date
Thu Feb 01 2007
Journal Name
No
On Solvability of an Operator Equation-
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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Postgraduate Medical Journal
Frequency of genodermatoses among Iraqi patient
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HR Al-Hamami, AA Noaimi, MM Al-Waiz, AS Al-Kabraty, Iraqi Postgraduate Medical Journal, 2010 - Cited by 4

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Publication Date
Fri Oct 01 2010
Journal Name
Journal
Frequency of genodermatoses among Iraqi patients
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AH Haider R, N Adil A, AW Makram M, AK Abdulkaleq S, 2010

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