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Creative accounting practices for supply contracts and the role of internal audit in reducing them: An exploratory study on a sample of industrial companies in Iraq
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Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of examination and receipt, and finally the lack of commitment to the correct accounting classification of the disbursement operations. The aim of the study is to highlight the importance of auditing procedureAnd identifying the nature and forms of accounting creativity and indicating its importance in auditing contracts and demonstrating the efficiency of the systems, laws and legislation issued by the Bureau of Financial Supervision, while determining the nature of the impact of the relationship between the internal audit system and accounting creativity in the research sample, based on the analysis of the responses of the individuals selected for the study. The study was based on a basic hypothesis that there is a statistical relationship between activating the role of internal auditing and reducing the methods of accounting creativity.

That is, the higher the levels of application of proactive control and previous auditing, the higher the levels of accounting creativity, and vice versa. The study reached commitment to the professional rules issued by the competent authorities, the provision of the appropriate number of trained financial controllers, and the provision of work requirements that help the auditor to exercise his oversight work with ease and high accuracy, in addition to the application of proactive control. And the previous audit and the establishment of training courses for workers in the operating control authorities with activating the role of the internal auditor and providing everything he needs

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Engineering
The effect of titanium oxide microparticles on mechanical properties, absorption and solubility processes of a glass ionomer cement
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Glass Ionomer Cement (GIC) is one of the important dental temporary filing materials. The aim of this study is to evaluate the effect of adding 3, 5 and 7 wt. % of TiO2 microparticles to conventional GIC powder (Riva Self Cure) on mechanical properties and its effect on absorption and solubility processes. TiO2 particles additives improved compressive strength and biaxial flexural strength, where the compressive strength increased with increasing in the added ratio, while the highest value of the biaxial flexural strength was at 3 wt.%. The addition of TiO2 particles improved the surface Vickers microhardness values, with highest value at 5 wt. %. On other hand TiO2 addition im

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Publication Date
Sun Sep 01 2024
Journal Name
Results In Engineering
Push-out test of eco-friendly steel-concrete–steel composite sections enhanced by polypropylene fibers: An experimental study and statistical analysis
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Steel-concrete-steel (SCS) structural element solutions are rising due to their advantages over conventional reinforced concrete in terms of cost and strength. The impact of SCS sections with various core materials on the structural performance of composites has not yet been fully explored experimentally, and in this work, both slag and polypropylene fibers were incorporated in producing eco-friendly steel-concrete-steel composite sections. This study examined the ductility, ultimate strength, failure modes, and energy absorption capacities of steel-concrete-steel filled with eco-friendly concrete, enhanced by polypropylene fiber (PPF) to understand its impact on modern structural projects. Eco-friendly concrete was produced by the partial

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Structural Interpretations for Zubair Formation in Kumait oil field, Using 3D Seismic Reflection Data, Southern-East Iraq
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     This study deals with the interpretation of structural 3D seismic reflection of the Kumait oil field in southern Iraq within the administrative boundaries of the Maysan Governorate. Synthetic seismograms are prepared by using available data of the Kt-1 oil field by using Petrel software to define and pick the reflector on the seismic section of the Zubair Formation, Which represents the Cretaceous Age. The study shows that the Kumait structure is an anticline fold. It is thought to be a structure trap caused by the collision of the Arabian and Iranian plates and trending in the same direction as driving factors in the area, which are from the northwest to the southeast, and the overall trend of strata is north and northeast. Sei

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Ltb4r Gene Expression in Chronic Myeloid Leukemia in Iraq
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     The current study was carried out to explore gene expression of the LTB4R gene with the development of chronic myeloid leukemia (CML) in Iraqi patients. The differences in the expression of this gene between patients and healthy controls were studied. The correlation of gender and age with CML patients compared with controls was included as well as the correlation of gene expression folding 2-ΔΔCt of LTB4R with clinical parameters (WBC, RBC, haemoglobin, platelets, and BCR-ABL gene). Results revealed significant increases in the mean of gene expression level (ΔCt) of patient groups compared to the corresponding ΔCt means in the healthy control group, the gene expression folding (2-∆∆Ct) of the L

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Publication Date
Fri May 01 2015
Journal Name
Ibn Al-haitham J. For Pure & Appl. Sci.
Study the Effect of Irradiation on Structural and Optical Properties of (CdO) Thin Films that Prepared by Spray Pyrolysis
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In this research, the study effect of irradiation on structural and optical properties of thin film (CdO) by spray pyrolysis method, which deposited on glasses substrates at a thickness of (350±20)nm , The flow rate of solution was 5 ml/min and the substrate temperature was held constant at 400˚C.The investigation of (XRD) indicates that the (CdO) films are polycrystalline and type of cubic. The results of the measuring of each sample from grain size, micro strain, dislocation density and number of crystals the grain size decreasing after irradiation with gamma ray from(27.41, 26.29 ,23.63)nm . The absorbance and transmittance spectra have been recorded in the wavelength range (300-1100) nm in order to study the optical properties. the op

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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Effect of Irradiation on Structural and Optical Properties of (CdO) Thin Films that Prepared by Spray Pyrolysis
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In this research, the study effect of irradiation on structural and optical properties of thin film (CdO) by spray pyrolysis method, which deposited on glasses substrates at a thickness of (350±20)nm , The flow rate of solution was 5 ml/min and the substrate temperature was held constant at 400˚C.The investigation of (XRD) indicates that the (CdO) films are polycrystalline and type of cubic. The results of the measuring of each sample from grain size, micro strain, dislocation density and number of crystals the grain size decreasing after irradiation with gamma ray from(27.41, 26.29 ,23.63)nm . The absorbance and transmittance spectra have been recorded in the wavelength range (300-1100) nm in order to study the optical properties.

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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Acquisition and Preparation of 3D Seismic Data for Pre-Stack Inversion at Siba Oilfield, Southeastern Iraq
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      The current study includes preparing a geometric proposal of the main parameters that must be worked within a seismic reflection survey to prepare a three-dimensional subsurface image. This image represents the Siba oil field located in Basra, southern Iraq. The results were based on two options for selecting these approved elements to create a three-dimensional image of the Mishrif, Zubair and Yamama formations as well as the Jurassic and Permian Khuff and the pre-Khuff reservoir area. The first option is represented in the geometry in option -1 is 12 lines, 6 shots, and 216 chs. The receiver density is 66.67 receivers / km2, so the shot density is the same. Total shots are 21000, which is the same number of receiv

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Publication Date
Tue Jan 23 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ESTIMATION OF SOME CHEMICAL AND PHYSICAL PROPERTIES USING A WATER TREATMENT UNIT VORTISAND COMPARED TO THEIR CONCENTRATION IN WATER PRODUCED BY TRIDINTINAL DRINKING WATER PROJECTS IN BAGHDAD.: ESTIMATION OF SOME CHEMICAL AND PHYSICAL PROPERTIES USING A WATER TREATMENT UNIT VORTISAND COMPARED TO THEIR CONCENTRATION IN WATER PRODUCED BY TRIDINTINAL DRINKING WATER PROJECTS IN BAGHDAD.
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This study was conducted to determine the ability of water treatment system (Vortisand) to reduce some chemical and physical properties for tigris river raw water, It consisted of turbidity, electrical conductivity, pH, total hardness, calcium Hardness as well as temperature in order to determine the unit`s efficiency for reducing their concentration as compared to those in the water produced by some classical potable water projects (Dora and Wathba) in Baghdad. Samples were collected during the cold months (December 2016 and January 2017) and during the hot months (May and June 2017). The results showed that this system has the ability to reduce some properties such as turbidity, the values were 215NTU in raw water and decreased to NTU

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Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Tracked Robot Control with Hand Gesture Based on MediaPipe
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Hand gestures are currently considered one of the most accurate ways to communicate in many applications, such as sign language, controlling robots, the virtual world, smart homes, and the field of video games. Several techniques are used to detect and classify hand gestures, for instance using gloves that contain several sensors or depending on computer vision. In this work, computer vision is utilized instead of using gloves to control the robot's movement. That is because gloves need complicated electrical connections that limit user mobility, sensors may be costly to replace, and gloves can spread skin illnesses between users. Based on computer vision, the MediaPipe (MP) method is used. This method is a modern method that is discover

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Study the incidence of Candida infection in Diabetic patients submitted to the Balad Town Hospital in Salah –Eldeen, Province
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This study was done at Al-Balad City Hospital on 60 diabetic patients (25 male and 35 female). The study included Fasting Blood Sugar and fungal diagnosis (systemic and superficial fungus). The results showed that the high concentration of blood sugar belonged to the group > 70 years among the diabetic patients with high significant differences in comparison with other groups P<0.001 . The result showed that percentage of female systemic fungus infection was higher than male systemic fungus infection ( female 63% and male 24%) and vice versa about superficial fungus infection (female 37% and male 76%) . Data showed that the percentage of nail fungus infection among female diabetic patients was higher than the percentage of male diabetic p

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