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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
Mon May 27 2019
Journal Name
Al-academy
The Aesthetic Approaches to Dialectical Development in the Functions of Contemporary Theater Director ) Macbeth Play Directed by Salah al-Qasab a Model (: ثابت رسول جواد
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The current research studies the aesthetic framework for the dialectical development of the functions of the contemporary theater director in an aesthetic approach to the mechanisms of functional overlap between the dramaturgy and direction functions, and scenography and direction, the detection of the controversial structure of that overlap, and what can be summed up in the following question: (what are the aesthetic approaches of the dialectical development in the function of the contemporary theatre director?). The research is determined by a pivotal aim which is (knowing the aesthetic nature of the dialectical development in

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Publication Date
Mon Aug 01 2022
Journal Name
Nauchforum
METAPHOR AND THE FEMININE (ON THE EXAMPLE OF L. ULITSKAYA'S WORK "MEDEA AND HER СHILDREN")
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The article considers metaphors as one of the fundamental means used by L. Ulitskaya when writing the family chronicle "Medea and her Children" (1996), for the formation of images of heroines - representatives of the pronounced feminine principle in the work. Here I describe the results of the next stage of research related to the work of Lyudmila Evgenievna Ulitskaya as a representative of modern Russian prose.

Publication Date
Thu Sep 01 2016
Journal Name
Journal Of Engineering
Application of Artificial Neural Network for Predicting Iron Concentration in the Location of Al-Wahda Water Treatment Plant in Baghdad City
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Iron is one of the abundant elements on earth that is an essential element for humans and may be a troublesome element in water supplies.  In this research an AAN model was developed to predict iron concentrations in the location of Al- Wahda water treatment plant in Baghdad city by water quality assessment of iron concentrations at seven WTPs up stream Tigris River. SPSS software was used to build the ANN model. The input data were iron concentrations in the raw water for the period 2004-2011. The results indicated the best model predicted Iron concentrations at Al-Wahda WTP with a coefficient of determination 0.9142. The model used one hidden layer with two nodes and the testing error was 0.834. The ANN model coul

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Publication Date
Sun Dec 18 2022
Journal Name
College Of Education For Women
Investigating Iraqi EFL Teachers Problems with English for Iraq Series
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Iraqi EFL teachers face problems in teaching “English for Iraq Series” for primary public school pupils. In this paper, the researchers are going to identify the main problems faced by our teachers and try to find solutions to these problems. To achieve the aim of the study, list of questions asked and from teachers’ responses, the researchers have got an idea about the main problems which are related to textbook material, parents, learners, environment and technology. Therefore, the researchers adapted a questionnaire to achieve the purpose of the study with some changes and modifications. This questionnaire with five point scale (strongly agree, agree, undecided, disagree, strongly disagree). To achieve face validity, the

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Publication Date
Wed May 27 2020
Journal Name
Research Gate
Information Booklet COVID-19 Graphs For Iraq First 3 Months
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This booklet contains the basic data and graphs forCOVID-19 in Iraq during the first three months of thepandemic ( 24 February to 19 May - 2020 ) , It isperformed to help researchers regarding this health problem (PDF) Information Booklet COVID-19 Graphs For Iraq First 3 Months. Available from: https://www.researchgate.net/publication/341655944_Information_Booklet_COVID-19_Graphs_For_Iraq_First_3_Months#fullTextFileContent [accessed Oct 26 2024].

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Effect of nanocapsules and extract of Metarhizium anisopliae in inhibiting acetylcholine esterase enzyme in Musca domestica larvae.
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M. domestica is the most important insect that transmit pathogens for diseases in the world. The use of nanotechnology is eco-friendly method in control pests. The study aims to investigate the feasibility of bio-manufacturing nanocapsules of fungal secondary metabolites in order to improve the efficiency of metabolite and assess their inhibitory effect on the acetylcholine esterase enzyme in housefly larvae. An equal mixture of organic solvents, ethyl acetate and dichloromethane, was used to extract the metabolic products of the fungus M. anisopliae, (PEG4000) and chitosan was used in the preparation of nanocapsules. The results of the DLS granular size assay showed that the size of the extract particles and the size of the chitosan and

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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
Study of Charge Density Distributions and Elastic Electron Scattering Cross Sections for some Stable Nuclei
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paper

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The fair Value and its Using Effects on The Financial Reports Quality
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This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Spectral Behaviour of the low concentrations of Coumarin 334 with Broadband Cavity Enhanced Absorption Spectroscopy
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The current research is a spectroscopic study of Coumarin 334 dissolved in methanol. The range of concentrations of the prepared stock solution was (3.39x10-9 to 2.03x10-8) M. Some optical characteristics of this dye were investigated such as absorbance and transmission spectra, absorption coefficient, refractive and extinction coefficients, oscillation and dispersion energies, and energy band gap. The absorbance spectra were recorded at 452 nm using Broad Band Cavity Enhanced Absorption Spectroscopy (BBCEAS) which depends on increasing the path length of the traveling light from the source to the detector. The minimum absorbance amount was 0.07 with a low concentration of 3.39x10-9 M. As a result, the ot

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Publication Date
Mon Oct 03 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Comparative Study of Sclerostin and Lipid Profile in Type 2 Diabetic Patients of Iraqi Women with Osteoporosis
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Background: Chronic hyperglycemia is the most frequent diabetes-related metabolic disorder because of faulty insulin action or production. According to the WHO, osteoporosis is a progressive systemic skeletal disorder that decreases bone mass and micro architecture bone tissue, increasing bone fragility and fracture risk. Nervosa damage determines how much a diabetic's body is damaged. Objective: The current work aimed to examines age, BMI, HbA1c, fasting blood glucose, sclerostin, and lipid profiles (TC, TG, HDL-C, VLDL-C, and LDL-C) in Iraqi T2DM menopausal women with /without osteoporosis to detect biomarkers in such condition. Subjects and Methods: 120 subjects were included in this study. They were divided into 3 groups; Group 1 (N = 4

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