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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
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Extraction of Penicillin V from Simulated Fermentation Broth by Liquid-Liquid Membrane Technique
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Liquid-liquid membrane extraction technique, pertraction, using three types of solvents (methyl isobutyl ketone, n-butyl acetate, and n-amyl acetate) was used for recovery of penicillin V from simulated fermentation broth under various operating conditions of pH value (4-6) for feed and (6-8) for receiver phase, time (0-40 min), and agitation speed (300-500 rpm) in a batch laboratory unit system. The optimum conditions for extraction were at pH of 4 for feed, and 8 for receiver phase, rotation speed of 500 rpm, time of 40 min, and solvent of MIBK as membrane, where more than 98% of penicillin was extracted. 

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Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Fractional Free Volume Dependence of Neutron-Irradiated Polystyrene (PS) Measured by Positron Method
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The fractional free volume (Fh) in polystyrene (PS) as a function of neutron -irradiation dose has been measured, using positron annihilation lifetime (PAL) method. The results show that Fh values decreased with increasing n-irradiation dose up to a total dose of 501.03× 10-2 Gy.
A percentage reduction of 2.14 in Fh values is noticed after the initial n-dose corresponding to a percentage reduction in the free volume equal to 42.14/Gy.
The total n-dose induces a percentage reduction of 7.26, corresponding to a percentage reduction of 1.45/Gy. These results indicate that cross -linking is the predominant process induced by n-irradiation.
The results suggest that n-irradiation induces structure changes in PS, causing cross-linking

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Publication Date
Wed May 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Corrosion control of Buried Low Carbon Steel Structure by Using Alteration Medias method
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Abstract

The aim of the present work is to control of metal buried corrosion by alteration the media method. This method depended on the characteristics of each media. The corrosion rates in different media (soil, sand, porcelanite stone and gravel) for specimens of low carbon steel were measured by two methods weight loss method and polarization method, weight loss measured by buried specimens in these medias separately for 90 days. The polarization method includes preparing of specimen and salt solutions have electrical resistivity equivalent electrical resistivity of these media. The corrosion rate of two method results in (soil > sand> porcelainte stone> gravel). The lower corrosion rate happene

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Publication Date
Mon Aug 20 2018
Journal Name
Physical Review E
Dynamical density-functional-theory-based modeling of tissue dynamics: Application to tumor growth
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Publication Date
Sat Nov 30 2024
Journal Name
Iraqi Journal Of Science
Admissible Classes of Seven-Parameter Mittag-Leffler Operatorwith Third-Order Differential Subordination Properties
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The main purpose of this paper, is to characterize new admissible classes of linear operator in terms of seven-parameter Mittag-Leffler function, and discuss sufficient conditions in order to achieve certain third-order differential subordination and superordination results. In addition, some linked sandwich theorems involving these classes had been obtained.  

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Publication Date
Sun Jun 01 2014
Journal Name
International Journal Of Biological & Pharmaceutical Research
PROMASTIGOTES VIABILITY OF LEISHMANIA MAJOR W.T. ANDL. MAJOR KNOCKOUT LMLCB2 AFTER MYRIOCIN TREATMENT
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Sphingolipids (SLs) are major structural constituents of eukaryotes, including the kinetoplastid parasite Leishmania. SLs are important for cellular trafficking and signaling and participate in different cell functions, such as, differentiation and cell death (apoptosis). In this study we have investigated the viability of Leishmania major wild type (W.T) and L. major knockout LmLCB2, one of two subunits of serine palmitoyl transferase (SPT) after treatment with myriocin (potent inhibitor of SPT) in order to detect the survival and proliferation of the parasites in vitro. This is to focus on the de novo sphingolipids biosynthesis pathway in both Leishmania wild type which can synthesize SPT and knockout Leishmania which genetically ablated

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Gas sensitivity properties of TiO2/Ag nanocomposite films prepared by pulse laser deposition
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In this study, a double frequency Q-switching Nd:YAG laser beam (1064 nm and λ= 532 nm, repetition rate 6 Hz and the pulse duration 10ns) have been used, to deposit TiO2 pure and nanocomposites thin films with noble metal (Ag) at various concentration ratios of (0, 10, 20, 30, 40 and 50 wt.%) on glass and p-Si wafer (111) substrates using Pulse Laser Deposition (PLD) technique. Many growth parameters have been considered to specify the optimum condition, namely substrate temperature (300˚C), oxygen pressure (2.8×10-4 mbar), laser energy (700) mJ and the number of laser shots was 400 pulses with thickness of about 170 nm. The surface morphology of the thin films has been studied by using atomic force microscopes (AFM). The Root Mean Sq

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Publication Date
Wed Feb 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Classification of COVID-19 from CT chest images using Convolutional Wavelet Neural Network
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<p>Analyzing X-rays and computed tomography-scan (CT scan) images using a convolutional neural network (CNN) method is a very interesting subject, especially after coronavirus disease 2019 (COVID-19) pandemic. In this paper, a study is made on 423 patients’ CT scan images from Al-Kadhimiya (Madenat Al Emammain Al Kadhmain) hospital in Baghdad, Iraq, to diagnose if they have COVID or not using CNN. The total data being tested has 15000 CT-scan images chosen in a specific way to give a correct diagnosis. The activation function used in this research is the wavelet function, which differs from CNN activation functions. The convolutional wavelet neural network (CWNN) model proposed in this paper is compared with regular convol

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Publication Date
Wed Jan 01 2020
Journal Name
International Conference Of Numerical Analysis And Applied Mathematics Icnaam 2019
Synthesis of nanostructure diamond-like carbon thin films by atmospheric pressure plasma jet
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In this work, diamond-like carbon (DLC) thin films were prepared from Cyclohexane. Thin films were deposited on quartz substrate by atmospheric pressure Argon plasma jet system. The plasma jet system was applying high voltage sinusoidal waves of frequency 28 kHz and potential difference of 7.5kV peak to peak across the electrodes. The effect of annealing at 400, 500 and 600 °C under vacuum for two hours on optical properties and structural properties of the DLC thin films were investigated. This effect was clarified by X-ray diffraction (XRD), FTIR, UV-Visible absorption, Scanning Electron Microscopy (SEM) and Raman Spectroscopy. The X-ray diffraction patterns for the annealing DLC thin films show two broad peaks at 2θ, 26.62° and 51.58

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Some Properties of Carbon Fiber Reinforced Magnetic Reactive Powder Concrete Containing Nano Silica
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         This study involves the design of 24 mixtures of fiber reinforced magnetic reactive powder concrete containing nano silica. Tap water was used for 12 of these mixtures, while magnetic water was used for the others. The nano silica (NS) with ratios (1, 1.5, 2, 2.5 and 3) % by weight of cement, were used for all the mixtures. The results have shown that the mixture containing 2.5% NS gives the highest compressive strength at age 7 days. Many different other tests were carried out, the results have shown that the carbon fiber reinforced magnetic reactive powder concrete containing 2.5% NS (CFRMRPCCNS) had higher compressive strength, modulus of rupture, splitting tension, str

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