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jeasiq-445
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
Sun Sep 15 2019
Journal Name
Al-academy
Characteristics of the Artistic Construction of Light and Color Focus in the Theater Performance: محمد عزيز حسن
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The theater has a living environment that resembles or realistically simulates the real life environment on the stage where we see the place, light and living being  as elements representing a picture of the life scene and for a period of time the theater merely conveyed that image, but with the development of the world industrially and technologically, the perception of this picture has evolved with the emergence of intellectual progress where  each part has advantages and  Philosophical goals that  are consistent with the evolution of form. The theatrical lighting, colors and landscapes have become parts in the composition of a new life component in form and content and based on the above this research is titled&nbs

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Publication Date
Thu Sep 15 1988
Journal Name
Physical Review B
Effect of doping percentages on the conductivity and energy gap of<i>a</i>-Si thin films
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Publication Date
Thu May 30 2024
Journal Name
Proximus Journal Of Sports Science And Physical Education
A COMPARATIVE STUDY OF THE MOST IMPORTANT PERSONALITY TRAITS BETWEEN PRACTITIONERS AND NON-PRACTITIONERS OF SPORTS ACTIVITY
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The researchers reached many conclusions, the most important of which was the distinction of practitioners of sports activity with high degrees in the trait (social). At the same time, it was low in the trait (aggression –restraint-desisting) and non-practitioners were distinguished by sports activity with high degrees in the trait (aggression –restraint-desisting). In contrast, the degree was low in the trait (social), and there were significant differences in favor of practitioners of the activity of the athlete, Through the conclusions, the researchers recommend the need for university students to practice sports activities because of their positive impact on their health in general and on the deve

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Publication Date
Wed Sep 30 2020
Journal Name
College Of Islamic Sciences
Arabization and its contemporary applications A jurisprudential study of the provisions and certifications of Arabization and migration
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The place in which the person lives and his geographical and social environment have a great impact on building his personality, belief and culture, Islam has alerted the importance of the Muslim to make sure to choose the appropriate place in which he resides and dwells in that it is compatible with his religion and belief in order to ensure communication with Islamic knowledge in a way that enhances his belief Arabization occurs when a person makes himself an Arab by living the life of the Bedouins, and creates the morals of the Bedouins from the inhabitants of the Badia with its harshness, cruelty, ignorance and lack of understanding in religion and far from the sources of knowledge of Islamic knowledge. Blasphemy and polytheism, and

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Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
The cluster analysis of most important citrus trees in some governorates of Iraq for the year 2019
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Citrus fruits are one of the consumer agricultural products of the Iraqi citizen. It is rich in vitamins and usedin many food industries as well as medicines. Classifying the amount of production of citrus treesaccording to the producing governorates has been done to find a map that shows the production of citrustrees according to Iraqi governorates. A cluster analysis method was used according to the hierarchicalmethod. The results showed that Najaf and Qadisiyah are the most similar in citrus production, whileSaladin and Najaf were the two governorates with the furthest distance in proximity matrix. Diyalagovernorate was clustered in the first cluster within two, three, four or five of the clusters for classifyingIraqi governorates covere

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The Effect of annealing temperature on the optical properties of (Cu2S)100-x( SnS2 )x thin films
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Thin films of (Cu2S)100-x( SnS2 )x at X=[ 30,40, &50)]% with thickness (0.9±0.03)µm , had been prepared by chemical spray pyrolysis method on glass substrates at 573 K. These films were then annealed under low pressure of(10-2) mbar ,373)423&473)K for one hour . This research includes , studying the the optical properties of (Cu2S)100-x-(SnS2)x at X=[ 30,40, &50)]% .Moreover studying the effect of annealing on their optical properties , in order to fabricate films with high stability and transmittance that can be used in solar cells. The transmittance and absorbance spectra had been recorded in the wavelength range (310 - 1100) nm in order to study the optical properties . It was found that these films had direct optical band

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of monetary policy in achieving financial stability of Iraqi banks for the period (2009 - 2017)
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The responsibility of the Central Bank through the implementation of its monetary policy to maintain the integrity and stability of the financial system and the economic system, because any shock, whether internal or external, may endanger the financial system and instability, so the research sheds light on the effectiveness of monetary policy in maintaining financial stability, The most important conclusion is that there is an increase in capital, which gives banks the possibility to face the risks to which they are exposed, as well as a rise in the total bad debts, which weakens its financial position, which constitutes a decline in the financial stability of these banks.

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Aneurysmal bone cyst of the lateral end of clavicle in a twelfth year old girl Case study
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Introduction: An aneurysmal bone cyst are enigmatic lesionof unknown cause and presentation and are difficult todistinguish from other lesions, it is a benign, but expansibletumor like lesion that generally occurs in the long bones. Ananeurysmal bone cyst arising from the flat bone like clavicleis rare .Case presentation: We report a 12-year-old girl child with ananeurysmal bone cyst of the lateral third of left clavicletreated with enblock resection. The pathologic findingsconfirmed the diagnosis of aneurysmal bone cyst. Thepatient has been followed up for one year with no evidenceof recurrence .Conclusion: En bloc resection can be curative and provide good results for this rare type of clavicle tumour.

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Publication Date
Thu Jun 09 2022
Journal Name
2022 International Congress On Human-computer Interaction, Optimization And Robotic Applications (hora)
Study of Inelastic Coulomb Form Factors in 18O using the Radial Wave functions of Transformed Harmonic-Oscillator
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Publication Date
Wed Jun 24 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
PALEOBATHYMETRY ANALYSIS OF LIMESTONE IN BONGOMEME REGION BASED ON CONTENT OF BENTHIC FORAMINIFERA FOSSIL, GORONTALO DISTRICT, INDONESIA
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   The location of the study area is surging hills in Bongomene area, Gorontalo, Indonesia. In this study, a geological survey and sampling were taken, and then an analysis of the content of benthic foraminifera was performed in each sample. The study aims to discover the species of benthic foraminifera fossils and to determine the paleobathymetry to the studied regions. The results of the analysis contained seven fossils species, namely Ammomassilina alveoliniformis, Stelligerum astrononion, Haynesia germanica, Nonion fabum, Praeglobobulimina ovata, Rhabdammina discreata and Saccorhiza ramosa. Based on the content of benthic foraminifera fossils, paleobathymetry is determined as Middle Shelf to Outer

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