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
Wed Jan 01 2020
Journal Name
International Journal Of Innovation, Creativity And Change
The role of the forensic accountant in achieving the integration of accounting and legal performance
...Show More Authors

Scopus (2)
Scopus
Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Evaluation of Different Nitrogen Management on Yield and Some of the Yield Components of Rice (Shiroudi cultivar)
...Show More Authors

Nitrogen (N) is a key growth and yield-limiting factor in cultivated rice areas. This study has been conducted to evaluate the effects of different conditions of N application on rice yield and yield components (Shiroudi cultivar) in Babol (Mazandaran, Iran) during the 2015- 2016 season. A factorial experiment executed of a Randomized Complete Block Design (RCBD) used in three iterations. In the first factor, treatments were four N amounts (including 50, 90, 130, and 170 kg N ha-1), while in the second factor, the treatments consisted of four different fertilizer splitting methods, including T1:70 % at the basal stage + 30 % at the maximum tillering stage, T2:1/3 at the basal stage + 1/3 at the maximum ti

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Evaluate Experience of Islamic Education in kindergartens
...Show More Authors

Evaluate Experience of Islamic Education in kindergartens

View Publication Preview PDF
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Relationship Between The Internal Marketing and Quality Services : a Filed Study on Samples of Customers and Employees In Iraqi Commercial Banks
...Show More Authors

Abstract

The Paper highlights on one of the main activities in marketing management. That is the internal marketing in the commercial banks and its relationship with the quality services offered to satisfy customers needs and wishes in order to reach he ultimate objectives of those banks. Two state and five private banks in Basrah city (Iraq) were taken in a field study. The survey covered the opinions of (184) state bank employees and (158) clients . The analysis of the survey shows that there is a strong relationship between the internal marketing ( in the banks covered by the survey) and the quality of banking objective services and the private banks show greater interest and concern to the internal ma

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم وقياس العائد على الاستثمار في تدريب الموارد البشرية: بحث ميداني لعينة مختارة من الشركات العراقية الخاصة
...Show More Authors

The great challenge that will face the management in the developed and developing countries at the same time as core issue is represented in the question of the labor productivity in the field of in the Training Of human which is believed that it will prevail upon the jobs of their organization for many coming decades in in next years. Farther more, it will limit the construction of the communities and the quality of this life. Therefore, the priority of the economics of those countries will be headed toward increasing this productivity and giving it tried finally to control economically and managerially. In the light of information era, every organization should become knowledgeable enterprise. And for this reason, the achievement of su

... Show More
View Publication Preview PDF
Publication Date
Sun Nov 01 2020
Journal Name
Solid State Technology
Access Control Security Review: Concepts and Models
...Show More Authors

HS Saeed, SS Abdul-Jabbar, SG Mohammed, EA Abed, HS Ibrahem, Solid State Technology, 2020

View Publication
Publication Date
Tue Jan 01 2013
Journal Name
International Journal Of Innovation, Management And Technology
Intelligent Magneto-Rheological Fluid Directional Control Valve
...Show More Authors

There are many configurations of directional control valve. Directional control valve has complex construction, such as moving spool to control the direction of actuator and desired speed. Magneto-rheological (MR) fluid is one of controllable fluids. Utilizing the MR fluid properties, direct interface can be realized between magnetic field and fluid power without the need for moving parts like spool in directional control valves. This paper presents the design of multi configuration MR directional control valve. The construction and the principle of work of the valve are presented. The experiment was conducted to show the working principle of the valve functionally. The valve worked proportionally to control the direction and speed of hydra

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Plant Archives
Schistosomiasis vector control using cucumis melo plantextractswithbioassayexperiment
...Show More Authors

he aim of this study is to get a plant extracts to use it as molluscicides to control the snail vector of Schistosomiasis andfinely control the disease. Laboratory study was performed to compare the molluscicidal activity of leaves and stems extractsof Cucumis melo against Bulinus truncatus snail. The snail B. truncatus was exposed to a serial concentrations of leaves andstems extracts (4000ppm, 5000ppm) in this work. Different effects of the extracts to the snail B. truncatus were recorded.These effects includes death, escaping and imbalance of snail behavior. 96hr-LD50 values of leaves extracts were calculatedfor the doses 4000 and 5000ppm as (76 and 37%) respectively while for stems were (105 and 47%) respectively. We found thatthe snail

... Show More
View Publication
Scopus
Publication Date
Mon Dec 26 2011
Journal Name
Journal Of Intelligent Material Systems And Structures
Design and modeling magnetorheological directional control valve
...Show More Authors

Directional control valves are designed to control direction of flow, while actuators maintain required speeds and precise positions. Magnetorheological (MR) fluid is a controllable fluid. Utilizing the MR fluid properties, direct interface between magnetic fields and fluid power is possible, without the need for mechanical moving parts like spools. This study proposes a design of a four-way three-position MR directional control valve, presents a method of building, and explains the working principle of the valve. An analysis of the design and finite elements using finite element method of magnetism (FEMM) software was performed on each valve. The magnetic circuit of the MR valve was analyzed and the performance was simulated. The

... Show More
View Publication
Scopus (31)
Crossref (22)
Scopus Clarivate Crossref
Publication Date
Sun Nov 01 2020
Journal Name
Solid State Technology
Access Control Security Review: Concepts and Models
...Show More Authors