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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
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Mechanical properties of carbon nanotube reinforced Epoxy Resin composites
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Overlapped have been prepared from epoxy resin material added to carbon Nanotube and percentages weight (0.1, 0.05, 0.01) % Studied the mechanical properties of the composite (bending, tensile an d hardness) has been found that the Flexural and tensile modulus of the composites were higher than the pure epoxy resin this may be due to the high mechanical strength of carbon nano tube (CNT). The hardness of the epoxy carbon Nanotube composites increased and the reason is due to increased overlap and stacking between the additives and material basis, which reduces the movement of polymer molecules leading to increased resistance to scratching material and cutting, will become more resistance to plastic deformation.

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Publication Date
Sun Dec 03 2017
Journal Name
Al-khwarizmi Engineering Journal
Performance of Turbo-Codes with Some Proposed Interleaver Schemes
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This paper describes a number of new interleaving strategies based on the golden section. The new interleavers are called golden relative prime interleavers, golden interleavers, and dithered golden interleavers. The latter two approaches involve sorting a real-valued vector derived from the golden section. Random and so-called “spread” interleavers are also considered. Turbo-code performance results are presented and compared for the various interleaving strategies. Of the interleavers considered, the dithered golden interleaver typically provides the best performance, especially for low code rates and large block sizes. The golden relative prime interleaver is shown to work surprisingly well for high puncture rates. These interleav

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Publication Date
Thu Aug 31 2017
Journal Name
Journal Of Engineering
Energy Analysis of Solar Collector With perforated Absorber Plate
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The thermal performance of three solar collectors with 3, 6 mm and without perforation absorber plate was assessed experimentally. The experimental tests were implemented in Baghdad during the January and February 2017. Five values of airflow rates range between 0.01 – 0.1 m3/s were used through the test with a constant airflow rate during the test day. The variation of the following parameters air temperature difference, useful energy, absorber plate temperature, and collector efficiency was recorded every 15 minutes. The experimental data reports that the increases  the number of absorber plate perforations with a small diameter is more efficient rather than increasing the hole diameter of the absorber plate with decr

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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Cadmium Ions from Wastewater by Batch Experiments
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Adsorption experiments were carried out using two different low-cost sorbent materials, date seeds and olive seeds. These sorbents used as a single phase (not as mixture) to remove cadmium ions from simulated wastewater by adsorption process. The equilibrium time was found at 2 hr. The experiments include different parameters such sorbent type and weight and contact time. It was found that both of olive seed and date seed have approximately the same adsorption capacity (qm) with 15.644 mg/g and 15.2112 mg/g, respectively. Equilibrium isotherms and kinetic studies have been carried out. Langmuir isotherm model better fits the experimental data compared with the Freundlich isotherm for olive seed, while Freundlich isotherm fits for date se

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Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
Laser Densification of Prepared SiO2 Sol-Gel Thin Films
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SiO2 nanostructure is synthesized by the Sol-Gel method and thin films are prepared using dip coating technique. The effect of laser densification is studied. X-ray Diffraction (XRD), Fourier Transformation Infrared Spectrometer (FTIR), and Field Emission Scanning Electron Microscopy (FESEM) are used to analyze the samples. The results show that the silica nanoparticles are successfully synthesized by the sol-gel method after laser densification. XRD patterns show that cristobalite structure is observed from diode laser (410 nm) rather than diode laser (532 nm). FESEM images showed that the shape of nano silica is spherical and the particles size is in nano range (? 100 nm). It is concluded that the spherical nanocrystal structure of silica

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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
ZnO Characterization of ZnO/GaAs heterojunction: ZnO thin films
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ZnO thin films have been prepared by pulse laser deposition technique at room temperatures (RT). These films were deposited on GaAs substrate to form the ZnO/GaAs heterojunction solar cell. The effect of annealing temperatures at ( RT,100, 200)K on structural and optical properties of ZnO thin films has been investigated. The X-ray diffraction analysis indicated that all films have hexagonal polycrystalline structure. AFM shows that the grains uniformly distributed with homogeneous structure. The optical absorption spectra showed that all films have direct energy gap. The band gap energy of these films decreased with increasing annealing temperatures.  From the electrical properties, the carriers have n-type conductivity.  From

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Spectroscopic Diagnostic of Cadmium Sulfide Plasma Produced By LIBS
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Abstract

       The current study was carried out to reveal the plasma parameters such as ,the electron temperature ( ), electron density (ne) , plasma frequency (fp), Debye length ( ) , Debye number (   for  CdS to employ the LIBS for the purpose of analyzing and determining spectral emission lines using . The results of electron temperature for CdS range (0.746-0.856) eV , the electron density(3.909-4.691)×1018 cm-3. Finally ,we discuss plasma parameters of CdS  through  nano second  laser generated plasma .

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Dielectric properties of Ep\TiO2;Ep\MgO nano composites
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The Dielectric properties of EP/TiO2 and MgO nanocomposite at
a frequency range of (102-106 Hz) were studied. The composite were
prepared with the state volume ratio (0, 0.05, 0.1) for EP/TiO2 and
MgO respectively. The impedance, dielectric constant and dielectric
loss were found decrease with frequency increase.

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Publication Date
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Concentration of Orange Juice Using Forward Osmosis Membrane Process
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Forward osmosis (FO) process was applied to concentrate the orange juice. FO relies on the driving force generating from osmotic pressure difference that result from concentration difference between the draw solution (DS) and orange juice as feed solution (FS). This driving force makes the water to transport from orange juice across a semi-permeable membrane to the DS without any energy applied. Thermal and pressure-driven dewatering methods are widely used, but they are prohibitively energy intensive and hence, expensive. Effects of various operating conditions on flux have been investigated. Four types of salts were used in the DS, (NaCl, CaCl2, KCl, and MgSO4) as osmotic agent and the experiments were performed at the concentration of

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Publication Date
Fri May 25 2018
Journal Name
Journal Of Physics: Conference Series
Fabrication & Characterization of AIAS/pSi Heterojunction Solar Cell
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Silver Indium Aluminum Selenium AgIn1xAlxSe2 AIAS for x=01 thin films was deposited by thermal evaporation at RT and different︣︢︡ ︠︣1thickness 100 150 and 200 nm on the glass Substrate and p2Si wafer to produce AIAS/p3Si heterojunctionsolarcell4 Structural optical electrical and photovoltaicproperties6 are investigated for the samples XRD analysis reveals that all the deposited AIAS films show polycrystalline structure without any change due to increase of thickness Average diameter and roughness calculated from AFM images shows an increase in its value with increasing thickness The optical absorbance and transmittance for samples are measured using a spectrometer type UV Visible 1800 spectra1photometer to study the energy6gap The

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