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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
Fri Mar 12 2021
Journal Name
Medico Legal Update
A Comparative Study about Knowledge, Attitude, Practice of Antibiotic Use and Perceptions of the Possible Causes of Resistance between Final Year Undergraduate Students and Postgraduate Pharmacy Students
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Background: Antibiotic resistance is a problem leading to difficulty in treating microbial infections thatmay occur due to many causes. For the important pharmacist role as a reference for the information and theability to access to medications, they are vital members in lowering the development of antibiotic resistance,and also they support the proper use and control of antibioticsmisuse. Our goal is comparing the knowledge,attitude, practice of undergraduate and postgraduate pharmacy students and their perceptions about thecausing factors of antibiotic resistance in Iraq.Method: A cross sectional study was conducted involving the final year bachelor and postgraduate (masterand Philosophical doctor) students from different private

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Calculating the variations of sunrise, sunset and day length times for Baghdad city.With comparison to different regions of the world in year 2019
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     The sunrise, sunset, and day length times for Baghdad (Latitude =33.34º N, Longitude =44.43º E) were calculated with high accuracy on a daily basis during 2019. The results showed that the earliest time of sunrise in Baghdad was at 4h: 53m from 5 Jun. to 20 Jun while the latest was at 7h: 07m from 5 Jan. to 11 Jan. The earliest time of sunset in Baghdad was at16 h: 55m from 30 Nov. to 10 Dec. whereas the latest was at 19h: 16m from 25 Jun. to 5 Jul. The minimum period of day length in Baghdad was 9h: 57m) in 17 Dec. whereas the maximum period was 14h: 22m) in 20 Jun. Day length was calculated and compared among regions of different latitudes(0, 15, 30, 45 and 60 north).

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Human Face Recognition Based on Local Ternary Pattern and Singular Value Decomposition
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There is various human biometrics used nowadays, one of the most important of these biometrics is the face. Many techniques have been suggested for face recognition, but they still face a variety of challenges for recognizing faces in images captured in the uncontrolled environment, and for real-life applications. Some of these challenges are pose variation, occlusion, facial expression, illumination, bad lighting, and image quality. New techniques are updating continuously. In this paper, the singular value decomposition is used to extract the features matrix for face recognition and classification. The input color image is converted into a grayscale image and then transformed into a local ternary pattern before splitting the image into

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Mechanical Engineering
Innovations and Requirements of Strategy for Digital Maintenance Management in Construction Project
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Scopus
Publication Date
Wed Jan 01 2025
Journal Name
Opennano
Development and characterization of bilastine nanosuspension for enhanced dissolution in orodispersible films
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Abstract Bilastine, a second-generation antihistamine, is commonly prescribed for managing allergic rhinoconjunctivitis and urticaria due to its prolonged action. However, its therapeutic potential is constrained by poor water solubility and low oral bioavailability. This study aimed to enhance bilastine dissolution and patient compliance by formulating a nanosuspension-based orodispersible film (ODF). An anti-solvent precipitation method was employed to produce nanosuspension using different hydrophilic stabilizers (Soluplus®, Poloxamer 188, and PEG 6000). The influence of formulation parameters, such as the stabilizer ratio, the anti-solvent ratio, stirring speed, and the stabilizer type, on particle size and polydispersity index (PDI)

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Study of the environmental parameters on cephalexin degradation by anodic oxidation with biological indication
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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Science Teachers' Awareness towards Communicable Diseases Control in Baghdad City Primary Schools
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Objective: To assess of Science Teachers' Awareness towards Communicable Diseases Control in Baghdad City
Primary Schools
Methodology: A descriptive study was conducted, included (100) primary school, (50) in Al-Rassafa sector, and
(50) in Al-Karkh sector, from March 5th 2012 to March 15th 2013, to assess of science teachers' awareness
towards communicable diseases control. A cluster sample of (100) Science teachers (males and females) were
selected, as one teacher from each school. A questionnaire format was used for data collection. The validity of
questionnaire was estimated through a penal of experts related to the field of study, and its reliability was
estimated through a pilot study conducted in (20) schools (

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Publication Date
Tue Dec 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Adsorption of Cd(II) and Pb(II) Ions from Aqueous Solution by Activated Carbon
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Heavy metal consider as major environmental pollutants. Many of industrial wastewater effluents contain a wide range of these heavy metals. The adsorption of Cd2+ and Pb2+ metal ions from aqueous solution by activated carbon was studied. The results showed that maximum adsorption capacity occurred at 486.9×10-3 mg/kg for Pb2+ ion and 548.8×10-3 mg/kg for Cd2+ ion. The adsorption in a mixture of the metal ions had a balancing effect on the adsorption capacity of the activated carbon. The adsorption capacity of each metal ion was affected by the presence of other metal ions rather than its presence individually. The study showed the presence of other heavy metals attribute to the reduction in the activated carbon capacity, and the adsorp

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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
The speech of the "Al Qeyam Al Fatimy " in the requirements of the generalized sayings
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Abstract

The space occupied by the dialogic imperative in the language is a very wide range, as it is present in most of the speeches received by the recipient, and this is not limited to dialogues. That the literary discourse is a dialogical and fulfillment imperative, as the implication is related to the implicit connotations, as if the implication covers the indirect actions of the speech act theory.

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Effects of Anthracene Doping Ratio and UV Irradiation Time on Photo-Fries Rearrangement of Polycarbonate
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Thin films of pure polycarbonate (PC) with anthracene doping PC films for different doping ratios (10, 20, 30, 40, 50 and 60 ml) were prepared by using a casting method. The influence of anthracene doping ratio on photo-fries rearrangement of polycarbonate was systematic investigated. Furthermore, pure PC and anthracene doping PC films were irradiated via UV light at a wavelength (254 nm) for different periods (5, 240, 288, and 360 hrs). The photo-fries rearrangement occurring in pure PC and anthracene doping PC films were monitored using UV and FTIR spectroscopies. The photo-fries rearrangement leads to scission the carbonate linkage and formation phenylsalicylate and dihydroxybenzophenes. The result of the UV spectrum confirms disappea

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