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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 Sep 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Upgrading of Sharqy Baghdad Heavy Oil via N-Hexane Solvent
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   Asphaltenes are a solubility class described as a component of crude oil with undesired characteristics. In this study, Sharqy Baghdad heavy oil upgrading was achieved utilizing the solvent deasphalting approach as asphaltenes are insoluble in paraffinic solvents; they may be removed from heavy crude oil by adding N-Hexane as a solvent to create deasphalted oil (DAO)of higher quality. This method is known as Solvent De-asphalting (SDA). Different effects have been assessed for the SDA process, such as solvent to oil ratio (4-16/1 ml/g), the extraction temperature (23 ºC) room temperature and (68 ºC) reflux temperature at (0.5 h mixing time with 400 rpm mixing speed). The best solvent deasphalting results were obtained at room temp

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Publication Date
Mon Jun 01 2015
Journal Name
Iraqi Journal Of Science
Simulation of Solar Coronal Magnetic Field Using Potential Field Model
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In this paper, 3D simulation of the global coronal magnetic field, which use observed line of sight component of the photosphere magnetic field from (MDI/SOHO) was carried out using potential field model. The obtained results, improved the theoretical models of the coronal magnetic field, which represent a suitable lower boundary conditions (Bx, By, Bz) at the base of the linear force-free and nonlinear force free models, provides a less computationally expensive method than other models. Generally, very high speed computer and special configuration is needed to solve such problem as well as the problem of viewing the streamline of the magnetic field. For high accuracy special mathematical treatment was adopted to solve the computation comp

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Publication Date
Sun Mar 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Multidimensional Systolic Arrays of LMS Algorithm Adaptive (FIR) Digital Filters
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A multidimensional systolic arrays realization of LMS algorithm by a method of mapping regular algorithm onto processor array, are designed. They are based on appropriately selected 1-D systolic array filter that depends on the inner product sum systolic implementation. Various arrays may be derived that exhibit a regular arrangement of the cells (processors) and local interconnection pattern, which are important for VLSI implementation. It reduces latency time and increases the throughput rate in comparison to classical 1-D systolic arrays. The 3-D multilayered array consists of 2-D layers, which are connected with each other only by edges. Such arrays for LMS-based adaptive (FIR) filter may be opposed the fundamental requirements of fa

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Saponification of Diethyl Adipate with Sodium Hydroxide Using Reactive Distillation
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This research presents a new study in reactive distillation by adopting a consecutive reaction . The adopted consecutive reaction was the saponification reaction of diethyl adipate with NaOH solution. The saponification reaction occurs in two steps. The distillation process had the role of withdrawing the intermediate product i.e. monoethyl adipate from the reacting mixture before the second conversion to disodium adipate occurred. It was found that monoethyl adipate appeared successfully in the distillate liquid. The percentage conversion from di-ester to monoester was greatly enhanced (reaching 86%) relative to only 15.3% for the case of reaction without distillation .This means 5 times enhancement . The presence of two layers in both

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Solar ray tracing programs to find new types of solar
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Anew Solar concentrator have been designed in this paper, this concentrators Were based on the total internal reflection in a prism, the prism angles has been calculated by depending on the solar incident ray angle in baghdad for a year. The optical design consist ofa triangular presume, Where the solar cells on one side of the prism Wh?le the prism head towered the south. The results show that there is an increasing in the solar ray concentrators and the cell area is reduced.

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Allelopathic potential of Myrtle, Myrtus communis L. Upon some crops
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Many experiments were achieved to determine the allelopathic potential of the plant Myrtle parts in which it may affects other plants, like: volatile substances which released from the Myrtle leaves , and its effect examined on the germination (GE) and growth (GR) of the selected crops ; Chickpea ( C ) , Wheat(W) , and Lentil (L)., the aqueous extract of the leaf and the root of the plant examined to test its effect on the (GE) and (GR) of the selected crops ; (C) , (W) , and (L)., also plant residue of (M) and its effect tested on the (GE) and (GR) of the selected crops ; ( C ) , (W) , and (L) . Experiments proceeded on Spring 2007 in the greenhouse conditions , and main results which found were that; the effect of the volatile s

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Publication Date
Sun Apr 30 2017
Journal Name
Journal Of Engineering
Evaluation of Urban Planning Projects Criteria Using Fuzzy AHP Technique
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In this research,  Fuzzy Analytic Hierarchy Process technique is applied (Fuzzy AHP) which is one of  multi-criteria decision making techniques to evaluate the criteria for urban planning projects, the project of developing master plan of Al-Muqdadiyah city to 2035 has been chosen as a case study. The researcher prepared a list of criteria in addition to the authorized departments criteria and previous researches in order to choose optimized master plan according to these criteria. This research aims at employing the foundations of (Fuzzy AHP) technique in evaluating urban planning criteria precisely and flexible. The results of the data analysis to the individuals of the sample who are specialists, in this aspect.  The la

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Non-Surgical Treatment of Gingival Recession by Platelet-Rich Plasma
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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Design of New V Shaped Thermotropic Liquid Crystals containing Heterocyclic
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    The characterization and design of this study of new liquid crystals with a V shape compounds containing thiazolidine-2,4-dione and 1,3-phenylene as a core unite with mesophase properties were reported. Preparation  and characterization of chloroacetic acid, water, and thiourea to produce thiazolidine-2,4-dione [I] in the presence of strong hydrochloric acid. The 4-hydreoxybenzaldehyde and n-alkyl bromide were reacted with potassium hydroxide to create the n-alkoxy benzaldehyde., then the compound [I] reacted with [II]n in presence of piperidine to produce compounds [III]n. Also, converted resorcinol to a corresponding  compound [IV] by refl

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Elastic transverse electron scattering form factors of 11Li exotic nucleus
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        The elastic transverse electron scattering form factors have been studied for the 11Li   nucleus using the Two- Frequency Shell Model (TFSM) approach. The single-particle wave functions of harmonic-oscillator (HO) potential are used with two different oscillator parameters bcore and bhalo. According to this model, the core nucleons of 9Li nucleus are assumed to move in the model space of spsdpf. The outer halo (2-neutron) in 11Li is assumed to move in the pure 1p1/2, 1d5/2, 2s1/2 orbit. The shell model calculations are carried ou

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