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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 Aug 22 2025
Journal Name
Frontiers In Political Science
The role of identity in a multilevel interdependence in international relations: exploring popular understandings of international politics
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This study investigates the role of identity as a critical factor in mediating the relationship between local and regional politics within the broader context of international relations (IR). While identity is frequently acknowledged as a catalyst for political instability and conflict, its function in fostering interdependence across political levels remains underexplored, particularly through empirical research. To address this gap, the study adopts a quantitative methodology, drawing on theories of identity politics and interdependence. A structured survey was administered to assess public perceptions of identity's influence on international engagement and its bridging role between domestic and regional political dynamics. The fi

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Publication Date
Sat Jun 01 2013
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
The influence of different concentrations of aqueous green tea extract on methotrexate induced haematological toxicity in rats
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Methotrexate (MTX), a folic acid antagonist is widely used for the treatment of a variety of tumors. In the present study, the possible protective effect of aqueous green tea extract (AGTE) in methotrexate-induced haematotoxicity was investigated.Four main groups of white Albino rats were used: control group, (MTX) group, following a single dose of MTX (20 mg/kg, i.p.) saline was administered for 5 days. (AGTE) group, was treated with 1.25% concentration of AGTE only for 12 days and the (MTX+AGTE) group, in thism group rats received different concentrations of AGTE (0.625, 1.25 and 2.5%), as their sole source of drinking water, 7days before and 5 days after MTX treatment. MTX induced significant decreases in RBC, Hb, Hct, WBC and pl

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
The Effect of Thickness on Some Optical Properties of Sb2S3 Thin Films Prepared by Chemical Bath Deposition
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Sb2S3 thin films have been prepared by chemical bath deposition on a glas sub Absorbance and transmittance spectra were recorded in the wavelength range (30-900) nm. The effects of thickness on absorption coefficient, reflectance, refractive index, extinction coefficient, real and imaginary parts of dielectric constant were estimated. It was found that the reflectivity, absorption coefficient , extinction coefficient, real part of dielectric constant and refractive index, all these parameters decrease as the thickness increased, while the imaginary part of the dielectric constant increase as the thickness incre

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Publication Date
Tue Jan 01 2019
Journal Name
Progress In Industrial Ecology, An International Journal
Effect of V, In and Cu doping on properties of p-type ZnSe/Si heterojunction solar cell
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Publication Date
Mon Jul 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Spraying with Plant Extracts on Some Growth Characteristics and Active Ingredients of Basil Plant
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Abstract<p>Basil (Ocimum basilicum L.), a leafy plant used for fresh food, medicinal purposes, and aromatic purposes (including the extraction of volatile essential oil and active compounds), was the subject of a worker experiment at the College of Education for Pure Sciences Ibn Al-Haitham / University of Baghdad during the 2023 growing season. The experiment aimed to determine the effects of spraying the basil plant’s vegetative system with aqueous extracts of watercress and parsley on the plant’s growth characteristics and the production of active compounds. The experiment included two factors, the first factor, the aqueous extract of the watercress plant in three concentrations (0, 5, 10</p> ... Show More
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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Study of the Nuclear Structure of some Neutron Rich Si Isotopes Using Shell Model with Skyrme Interaction
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      The nuclear structure of 28-40Si isotopes toward neutron dripline has been investigated in framework of shell model with Skyrme-Hrtree-Fock method using certain Skyrme parameterizations. Moreover, investigations of static properties such as nuclear densities for proton, neutron, mass, and, charge densities with their corresponding rms radii, neutron skin thicknesses, binding energies, separation energies, shell gap, and pairing gap have been performed using the most recent Skyrme parameterization. The calculated results have been compared with available experimental data to identify which of these parameterizations introduced equivalent results with the ex

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Molecular Liquids
The development of new homogenous and heterogeneous catalytic processes for the treatment of low grade palm oil
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Low grade crude palm oil (LGCPO) presents as an attractive option as feedstock for biodiesel production due to its low cost and non-competition with food resources. Typically, LGCPO contains high contents of free fatty acids (FFA), rendering it impossible in direct trans-esterification processes due to the saponification reaction. Esterification is the typical pre-treatment process to reduce the FFA content and to produce fatty acid methyl ester (FAME). The pre-treatment of LGCPO using two different acid catalysts, such as titanium oxysulphate sulphuric acid complex hydrate (TiOSH) and 5-sulfosalicylic acid dihydrate (5-SOCAH) was investigated for the first time in this study. The optimum conditions for the homogenous catalyst (5-SOCAH) wer

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Investigation of the New Room Temperature Ionic Liquid of Al(NO3)3.9H2O with Urea CO(NH2)2
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Mixing aluminum nitrate nonahydrate with urea produced room temperatures clear colorless ionic liquid with lowest freezing temperature at (1: 1.2) mole ratio respectively. Freezing point phase diagram was determined and density, viscosity and conductivity were measured at room temperature. It showed physical properties similar to other ionic liquids. FT-IR,UV-Vis, 1H NMR and 13C NMR were used to study the interaction between its species where - CO ??? Al- bond was suggested and basic ion [Al(NO3)4]? and acidic ions [Al(NO3)2. xU]+ were proposed. Water molecule believed to interact with both ions. Redox potential was determined to be about 2 Volt from – 0.6 to + 1.4 Volt with thermal stability up to 326 ?.

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
The Effect of Tharthar-Tigris Canal on the Environmental Properties of the Tigris River Northern Baghdad, Iraq
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The present study is considered the first on this sector of the Tigris River after 2003. It is designed for two aims, the first is to demonstrate the seasonal variations in physicochemical parameters of Tharthar-Tigris Canal and Tigris River; the second is to explain the possible effects of canal on some environmental properties in the Tigris River. Water samples were being collected monthly. Six sampling sites were selected, two on Tharthar Canal and four along the Tigris River, one before the confluence as a control site and the others downstream the confluence with the canal. For a period from January to December 2020, nineteen physicochemical parameters were investigated including air and water temperature, turbidity, electrical cond

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Publication Date
Wed May 15 2019
Journal Name
Al-khwarizmi Engineering Journal
Rheological and Thermal Properties of Lubricating Oil Enhanced by the Effect of CuO and TiO2 Nano-Additives
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The specifications of lubricating oil are fundamentally the final product of materials that have been added for producing the desired properties. In this research, spherical nanoparticles copper oxide (CuO) and titanium oxides (TiO2) are added to SAE 15W40 engine oil to study the thermal conductivity, stability, viscosity of nano-lubricants, which are prepared at different concentrations of 0.1%, 0.2%, 0.5%, and 1% by weight, and also their pour point, and flash point as five quality parameters. The obtained results show that CuO nanoparticles in all cases, give the best functionality and effect on engine oil with respect to TiO2. With 0.1 wt. % concentration, the thermal conductivity of CuO/oil and TiO2/

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