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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
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
The Digital Presence of Algerian Females via Virtual Satellite Channels: Analytical Study of Women Issues through Facebook
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The platforms of social networking sites, with their distinctive communication and technological features, create a social movement that led to the establishment of a new pattern of communication in a modern context. This allows the users on the internet to carry out many social interactions based on the interests and commonalities among them. Algerian women have a share of this digital presence by representing their views and discussing their issues on several sites like Facebook, for example.
In this research, we have analyzed the pages of Algerian women on Facebook site to find out the most important issues addressed by Algerian women so that we can organize their concerns in the digital channels and discover their different orie

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
Jawabu suualat an qawli taqabbalalaaho wal musafahata bahdassalawat
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This research deals with a jurisprudential manuscript with study and investigation by Sheikh Ibrahim Al-Kurani, one of the prominent Kurdish scholars in the eleventh century. Some claim that it is heresy in the religion, and that the Prophet, may God bless him and grant him peace, did not do it.

The Sheikh responded to that, confirming its permissibility, and that it does not fall within the innovated matters, based on its permissibility on the two Eids and other religious occasions, and also that the issue of supplication with acceptance was legislated for the sake of worship without specifying it to one without the other, and it is known that prayer is one of the greatest acts of worship. supplication that fasting is accepted;

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Kinetic, Isotherm and Thermodynamic Studies on the Ciprofloxacin Adsorption from Aqueous Solution Using Aleppo bentonite
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          Aleppo bentonite was investigated to remove ciprofloxacin hydrochloride from aqueous solution. Batch adsorption experiments were conducted to study the several factors affecting the removal process, including contact time, pH of solution, bentonite dosage, ion strength, and temperature. The optimum contact time, pH of solution and bentonite dosage were determined to be 60 minutes, 6 and 0.15 g/50 ml, respectively. The bentonite efficiency in removing CIP decreased from 89.9% to 53.21% with increasing Ionic strength from 0 to 500mM, and it increased from 89% to 96.9% when the temperature increased from 298 to 318 K. Kinetic studies showed that the pseudo second-order model was the best in describing  the adsorption sys

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Publication Date
Sat Mar 01 2025
Journal Name
Microbial Biosystems
Distribution of cytotoxic necrotizing factor type 1 in clinical isolates of Escherichia coli isolated from urinary tract infections in Iraq
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Uropathogenic Escherichia coli is the main cause of urinary tract infections, the ability of this bacteria to cause urinary tract infections is related to a variety of virulence factors that enhance colonization and evade the immune response, one of these virulence factors is cytotoxic necrotizing factor 1 toxin which converts the glutamine residue to glutamic acid to activated GTPase Rho family. The study was meant to find out the prevalence rate of the cnf1 gene in Uropathogenic Escherichia coli isolated from Iraqi patients. Conventional laboratory methods were used for primary bacterial identification and molecular methods were used to confirm bacterial identity and gene detection. Escherichia coli was identified in 89/165 (53.93%) of th

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Publication Date
Mon Jan 01 2018
Journal Name
Current Research In Microbiology And Biotechnology
Detection of some Physiological and Immunological parameters in Iraqi clinical and subclinical hypothyroid patients: Relationship study
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The present study was performed to evaluate the level of some risk factors (biochemical and immunological) in hypothyroid Iraqi patients considering the different thyroid functional states (hypothyroidism and subclinical hypothyroidism).The study includes 82 patients clinically diagnosed with hypothyroidism. Three study groups have been investigated: (47 clinical hypothyroid patients, 12 subclinical hypothyroid patients 23 healthy individuals) of different ages. This study, show that the proportion of females (83.3 %), (87.2%) in subclinical and clinical hypothyroidisim respectively higher than the proportion of males (16.7%),(12.8%) in subclinical and clinical hypothyrodism respectively of the total patients.The majority of subclinical hyp

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
An Application Domain Based on General Object Oriented Software Models
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Any software application can be divided into four distinct interconnected domains namely, problem domain, usage domain, development domain and system domain. A methodology for assistive technology software development is presented here that seeks to provide a framework for requirements elicitation studies together with their subsequent mapping implementing use-case driven object-oriented analysis for component based software architectures. Early feedback on user interface components effectiveness is adopted through process usability evaluation. A model is suggested that consists of the three environments; problem, conceptual, and representational environments or worlds. This model aims to emphasize on the relationship between the objects

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
On Fully Stable Banach Algebra Modules Relative to an Ideal
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In this paper, the concept of fully stable Banach Algebra modules relative to an ideal has been introduced. Let A be an algebra, X is called fully stable Banach A-module relative to ideal K of A, if for every submodule Y of X and for each multiplier ?:Y?X such that ?(Y)?Y+KX. Their properties and other characterizations for this concept have been studied.

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Publication Date
Mon Mar 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
An efficient multistage CBIR based on Squared Krawtchouk-Tchebichef polynomials
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Abstract<p>Image databases are increasing exponentially because of rapid developments in social networking and digital technologies. To search these databases, an efficient search technique is required. CBIR is considered one of these techniques. This paper presents a multistage CBIR to address the computational cost issues while reasonably preserving accuracy. In the presented work, the first stage acts as a filter that passes images to the next stage based on SKTP, which is the first time used in the CBIR domain. While in the second stage, LBP and Canny edge detectors are employed for extracting texture and shape features from the query image and images in the newly constructed database. The p</p> ... Show More
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Publication Date
Tue Nov 11 2025
Journal Name
Journal Of Physical Education
The Contribution of Ball Launching and Ring Entrance Angle Variables in 3 points Jump Shot in Basketball
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The research aimed at identifying the values of ball launch and ring entrance angle and relations among them as well as identifying the contribution of ball launch and angle variables in 3 point jump in basketball. The researchers hypothesized statistical relation between ball launch and entrance angle. They used the descriptive method on (10) basketball players best known for their 3 point jump shot. Each player is given (10) attempts and only attempts with a larger entrance angle in recorded. The results showed that the height of ball launch players an integral role in decreasing entrance angle as well as ball launch angle did not correlate with the entrance angle. Finally, ball launch variables have no effect or contribution on ball entr

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
The Effect of Rubber Crumbs on Marshall Properties for Warm Mix Asphalt
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A new pavement technology has been developed in Highway engineering: asphalt pavement production is less susceptible to oxidation and the consequent damages. The warm mix asphalt (WMA) is produced at a temperature of about (10-40) oC lower than the hot asphalt paving. This is done using one of the methods of producing a WMA. Although WMA's performance is rather good, according to previous studies, as it is less susceptible to oxidation, it is possible to modify some of its properties using different materials, including polymers. Waste tires of vehicles are one of the types of polymers because of their flexible properties. The production of HMA, WMA, and WMA modified with proportions of (1, 1.5, and 2%) of rub

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